会计专业英语教程

PartⅠFinancialAccounting

Chapter1FinancialAccountingConceptualFramework

1.1ThePurposeofAccountingandFinancialReporting

1.2AccountingBasisandAccountingAssumptions

1.3FinancialAccountingPrinciplesandMeasurementBases

1.4QualitativeCharacteristicsofAccountingInformation

Chapter2AccountingforAssets(Ⅰ)

2.1CashandInternalControloverCashTransactions

2.2AccountsReceivableandNotesReceivable

2.3Inventories

Chapter3AccountingforAssets(Ⅱ)

3.1PlantandEquipment

3.2AccountingforIntangibles

3.3Investments

Chapter4Liabilities

4.1CurrentLiabilities

4.2Long-TermLiabilities

Chapter5OwnersEquity

5.1Income,ExpensesandProfits

5.2OwnersEquity

Chapter6FinancialReports

6.1FinancialStatements

6.2NotesandOtherInformation

PartⅡCostandManagementAccounting

Chapter7CalculationandManagementoftheCost

7.1FullCosting

7.2DerivingFullCosts

7.3Activity-BasedCosting

7.4CostandPricing

Chapter8TheBehaviorofCostsandDecision

8.1TheRelevantCosts

8.2TheBehaviorofCosts

8.3Cost-Volume-ProfitAnalysis

8.4MarginalAnalysisandDecision

Chapter9BudgetingandBudgetaryControl

9.1BudgetsandPlans

9.2TheBudget-SettingProcess

9.3VarianceandBudgetaryControl

PartⅢCorporateFinance

Chapter10FinancialOperations

10.1FinancialInstrumentsandMarkets

10.2TheFinancingDecision

10.3TheInvestmentDecision

Chapter11EvaluatingFinancialPerformance

11.1TheCashFlowCycle

11.2FinancialStatementsandtheValueProblem

11.3TheLeversofFinancialPerformance

11.4RatioAnalysis

PartⅣAuditing

Chapter12AuditingPrinciples

12.1AuditingBasisandAuditingObjectives

12.2MaterialityandAuditingRisk

12.3AuditingEvidenceandAuditingSampling

Chapter13AuditWorkingPapersandAuditingReports

13.1AuditingWorkingPapers

13.2AuditingReports

Chapter14OtherAssuranceEngagementsandQualityControl

14.1OtherAssuranceEngagements

14.2QualityControl

MainReferences

　　本教材分四篇、共十四章，较为深入系统地阐述了财务会计、成本管理会计、财务管理和审计学等专业知识，并且将理论与实务紧密结合。旨在考虑到教学计划中设置的“专业英语”课程远远无法满足学生对专业英语的需要。书中章节设计严谨、合理。每章以FeatureTopic作为切入话题，继而列出本章的ChapterSkeleton，介绍本章的主要内容和学习目标；在正文之后，ChapterSummary对本章内容作一个小结，然后列出KeyTerms并作了诠释；在课后练习与巩固环节，我们设计了Self-Test(ST)、QuestionsforDiscussion(QFD)、Exercises(Ex)等练习类型，帮助读者更好地掌握和应用所举知识；最后，光盘中所附每章BroadeningYourPerceptive环节提供了一到两篇补充阅读材料，以期对拓展读者的视野有所帮助。本教材每章之后都提供本章重要专业术语的详细注解。该教材不仅适合高等院校本科生和研究生会计、财务管理和审计专业用作专业英语教学和双语教学的理想教材，而且其他会计从业人员、教学人员、管理人员、审计和税务官员等也可用作阅读材料。