会计审计专业英语

推荐序

前言

Part 1Accounting Principle会计原理Chapter 1Accounting and Its Environment会计与环境小案例Mini Case2

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11Nature and Content of Accounting2

12Objectives of Financial Reporting5

13Underlying Assumptions6

核心词汇Core Words and Expressions8

知识扩展More Knowledge8Chapter 2Accounting Concepts and Principles会计概念与原理小案例Mini Case10

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21Qualitative Characteristics of Useful Accounting Information10

22Elements of the Financial Statements13

23Recognition and Measurement Principles15

核心词汇Core Words and Expressions17

知识扩展More Knowledge18Chapter 3Financial Statements财务报表小案例Mini Case19

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31Balance Sheet19

32Income Statement and Statement of Changes in Equity22

33Statement of Cash Flows25

核心词汇Core Words and Expressions27

知识扩展More Knowledge28Chapter 4The Accounting Cycle会计循环小案例Mini Case30

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41Accounting Equation and DoubleEntry Bookkeeping33

42Accounting Cycle35

核心词汇Core Words and Expressions46

知识扩展More Knowledge46Part 2Financial Accounting财务会计Chapter 5Current Assets 流动资产小案例Mini Case50

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51Cash and Current Receivables51

52Inventory53

核心词汇Core Words and Expressions57

知识扩展More Knowledge58Chapter 6Investments,Plant Assets and Intangibles 投资、固定资产

与无形资产小案例Mini Case60

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61Investments in Equity and Debt Securities60

62Plant Assets and Intangibles63

核心词汇Core Words and Expressions67

知识扩展More Knowledge68Chapter 7Liabilities 负债小案例Mini Case70

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71Current Liabilities70

72Bonds Payable and Convertible Bonds72

核心词汇Core Words and Expressions75

知识扩展More Knowledge76Chapter 8Owners’Equity所有者权益小案例Mini Case77

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81Contributed Capital77

82Retained Earnings80

核心词汇Core Words and Expressions84

知识扩展More Knowledge84Chapter 9Performance经营成果小案例Mini Case86

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91Income86

92Expenses90

核心词汇Core Words and Expressions91

知识扩展More Knowledge92Chapter 10Financial Statement Analysis财务报表分析小案例Mini Case94

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101Framework for Financial Statement Analysis95

102Techniques of Analysis96

103Ratio Analysis100

核心词汇Core Words and Expressions103

知识扩展More Knowledge104Part 3 Cost and Management Accounting成本与管理会计Chapter 11Elements of Cost 成本要素小案例Mini Case108

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111 Materials and Labor110

112 Manufacturing Overheads112

核心词汇Core Words and Expressions118

知识扩展More Knowledge118Chapter 12Costing Systems 成本核算系统小案例Mini Case120

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121 Job Costing and Process Costing121

122 Absorption and Marginal Costing125

123 Activity Based Costing 128

核心词汇Core Words and Expressions130

知识扩展More Knowledge130Chapter 13Management Accounting 管理会计小案例Mini Case131

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131Standard Costing and Variance Analysis132

132Master Budgets136

133Performance Measurement138

核心词汇Core Words and Expressions141

知识扩展More Knowledge142Part 4International Accounting国际会计Chapter 14International Accounting Harmonization 国际会计协调小案例Mini Case146

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141Advantages of International Accounting Harmonization146

142Applicability of International Standards147

143Major International Organizations Promoting Accounting Harmonization149

核心词汇Core Words and Expressions151

知识扩展More Knowledge152Chapter 15International Accounting Standards Board国际会计

准则理事会小案例Mini Case154

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151Organization of International Accounting Standards Board155

152Framework for the Preparation and Presentation of Financial Statements156

153Core Standards by International Accounting Standards Committee158

核心词汇Core Words and Expressions160

知识扩展More Knowledge160Chapter 16Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理小案例Mini Case163

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161Foreign Currency Transactions and Translations163

162Business Combination and Consolidated Financial Statements166

核心词汇Core Words and Expressions171

知识扩展More Knowledge172Part 5Audit审计Chapter 17Audit Framework审计框架小案例Mini Case176

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171Agency and Nature of Audit176

172Professional Ethics and Codes of Conduct180

核心词汇Core Words and Expressions183

知识扩展More Knowledge184Chapter 18Collecting Audit Evidence 收集审计证据小案例Mini Case188

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181Risk Assessment189

182Internal Control Systems192

183Tests of Controls 195

核心词汇Core Words and Expressions201

知识扩展More Knowledge202Chapter 19External Audit Reports 对外审计报告小案例Mini Case204

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191Types of Audit Opinions and Audit Reports204

192Format and Content of External Audit Reports206

核心词汇Core Words and Expressions210

知识扩展More Knowledge210参考文献212

《致用·专业英语系列教材：会计审计专业英语》介绍了会计的基本概念和基本程序；国际会计准则下财务会计的基本处理方法；国际上常用的成本与管理会计方法；国际会计的内容及国际会计的协调发展；最新的国际审计准则下的审计基本框架等。

本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的最新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及最新的国际审计准则下的审计基本框架。内容全面，使会计审计工作人员和财经专业的学生既能了解国际会计审计的最新发展，又能熟练掌握会计审计英语。每章开篇和章末分别设有案例和知识扩展，以引导学生深入思考。
　　本书适合于会计类相关专业的本科高年级生、研究生及MBA学生，对商务英语相关专业的学生，也是一本很好的参考教材。