简介
《新世纪会计学专业精品教材:会计专业英语教程(第2版)》来源于我们10多年来会计专业英语教学和全英语会计学专业教学的积累,针对性极强,可以满足会计学专业、财务管理专业和注册会计师专业等相关专业的英语教学的需要。
目录
Chapter 1 Financial Accounting Conceptual Framework
1.1 The Purpose of Accounting and Financial Reporting 2
1.2 Accounting Basis and Accounting Assumptions 7
1.3 Financial Accounting Principles and Measurement Bases 11
1.4 Qualitative Characteristics of Accounting Information 17
Chapter 2 Cash and Internal Control over Cash Transaction 30
2.1 Cash 31
2.2 Internal Control 35
Chapter 3 Receivables 47
3.1 Accounts Receivable 47
3.2 Notes Receivable 52
Chapter 4 Inventories 64
4.1 Inventory Defined 64
4.2 Costs Included In Inventory 67
4.3 Cost Flow Assumptions 69
4.4 Inventory Accounting Systems 72
Chapter 5 Property.Plant.and Equipment 82
5.1 Determining the Cost of Plant and Equipment 83
5.2 Depreciation 86
5.3 Disposal of Plant and Equipment 92
Chapter 6 Intangibles 99
6.1 Intangible Assets 99
6.2 Accounting for Intangibles 102
6.3 Research and Development Costs 108
Chapter 7 Investments 114
7.1 Reasons for Investments 115
7.2 Accounting for Debt Investments 115
7.3 Accounting for Stock Investments 117
7.4 Valuing and Reporting Investments 119
Chapter 8 Liabilities 130
8.1 Current Liabilities 130
8.2 Long-Term Liabilities 138
Chapter 9 Income.Expenses and Profit 165
9.1 Income 165
9.2 Expenses 169
9.3 Profit and Profit Distribution 175
Chapter 10 Owner's Equity 184
10.1 Owners'Equity Defined 184
10.2 Paid-in Capital or Capital Stock 185
10.3 Capital Reserve 187
10.4 Appropriated Retained Earnings 188
10.5 Dividends and Undistributed Profit 190
Chapter 11 Financial Reports 198
11.1 Financial Statements 198
11.2 Notes and Other Information 208
Chapter 12 Financial Analysis 218
12.1 Basics of Financial Statement Analysis 219
12.2 Tools of Financial Statement Analysis 221
12.3 Earning Power and Irregular Items 241
12.4 Limitations of Financial Statement Analysis 246
Chapter 13 Auditing Principles 254
13.1 Auditing Basis and Auditing Objectives 254
13.2 Materiality and Audit Risk 259
13.3 Auditing Evidence and Auditing Sampling 265
Chapter 14 Audit Working Papers and Audit Reports 282
14.1 Audit Working Papers 283
14.2 Audit Reports 292
Chapter 15 Other Assurance and Quality Control 310
15.1 Other Assurance 311
15.2 Quality Control 318
Appendix A Accounting Standard for Business Enterprises:Basic Standard 325
Appendix B Chart of Accounts (Chinese-English) 332
1.1 The Purpose of Accounting and Financial Reporting 2
1.2 Accounting Basis and Accounting Assumptions 7
1.3 Financial Accounting Principles and Measurement Bases 11
1.4 Qualitative Characteristics of Accounting Information 17
Chapter 2 Cash and Internal Control over Cash Transaction 30
2.1 Cash 31
2.2 Internal Control 35
Chapter 3 Receivables 47
3.1 Accounts Receivable 47
3.2 Notes Receivable 52
Chapter 4 Inventories 64
4.1 Inventory Defined 64
4.2 Costs Included In Inventory 67
4.3 Cost Flow Assumptions 69
4.4 Inventory Accounting Systems 72
Chapter 5 Property.Plant.and Equipment 82
5.1 Determining the Cost of Plant and Equipment 83
5.2 Depreciation 86
5.3 Disposal of Plant and Equipment 92
Chapter 6 Intangibles 99
6.1 Intangible Assets 99
6.2 Accounting for Intangibles 102
6.3 Research and Development Costs 108
Chapter 7 Investments 114
7.1 Reasons for Investments 115
7.2 Accounting for Debt Investments 115
7.3 Accounting for Stock Investments 117
7.4 Valuing and Reporting Investments 119
Chapter 8 Liabilities 130
8.1 Current Liabilities 130
8.2 Long-Term Liabilities 138
Chapter 9 Income.Expenses and Profit 165
9.1 Income 165
9.2 Expenses 169
9.3 Profit and Profit Distribution 175
Chapter 10 Owner's Equity 184
10.1 Owners'Equity Defined 184
10.2 Paid-in Capital or Capital Stock 185
10.3 Capital Reserve 187
10.4 Appropriated Retained Earnings 188
10.5 Dividends and Undistributed Profit 190
Chapter 11 Financial Reports 198
11.1 Financial Statements 198
11.2 Notes and Other Information 208
Chapter 12 Financial Analysis 218
12.1 Basics of Financial Statement Analysis 219
12.2 Tools of Financial Statement Analysis 221
12.3 Earning Power and Irregular Items 241
12.4 Limitations of Financial Statement Analysis 246
Chapter 13 Auditing Principles 254
13.1 Auditing Basis and Auditing Objectives 254
13.2 Materiality and Audit Risk 259
13.3 Auditing Evidence and Auditing Sampling 265
Chapter 14 Audit Working Papers and Audit Reports 282
14.1 Audit Working Papers 283
14.2 Audit Reports 292
Chapter 15 Other Assurance and Quality Control 310
15.1 Other Assurance 311
15.2 Quality Control 318
Appendix A Accounting Standard for Business Enterprises:Basic Standard 325
Appendix B Chart of Accounts (Chinese-English) 332
English in accounting profession
光盘服务联系方式: 020-38250260 客服QQ:4006604884
云图客服:
用户发送的提问,这种方式就需要有位在线客服来回答用户的问题,这种 就属于对话式的,问题是这种提问是否需要用户登录才能提问
Video Player
×
Audio Player
×
pdf Player
×
亲爱的云图用户,
光盘内的文件都可以直接点击浏览哦
无需下载,在线查阅资料!