会计审计专业英语

推荐序

前言

Part 1 Accounting Principle会计原理

Chapter 1 Accounting and Its Environment会计与环境

小案例Mini Case

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1.1 Nature and Content of Accounting

1.2 Objectives of Financial Reporting

1.3 Underlying Assumptions

1.4 Accounting Basis

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Chapter 2 Accounting Concepts and Principles会计概念与原则

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2.1 Qualitative Characteristics of Useful Accounting Information

2.2 Elements of the Financial Statements

2.3 Recognition and Measurement Principles

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Chapter 3 Financial Statements财 务 报 表

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3.1 Statement of Financial Position

3.2 Statement of Comprehensive Income

3.3 Statement of Changes in Equity

3.4 Statement of Cash Flows

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Chapter 4 The Accounting Cycle会计循环

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4.1 Accounting Equation and Double-Entry Bookkeeping

4.2 Accounting Cycle

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Part 2 Financial Accounting财务会计

Chapter 5 Current Assets流动资产

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5.1 Cash and Current Receivables

5.2 Inventory

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Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产

与无形资产

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6.1 Investments in Equity and Debt Securities

6.2 Plant Assets and Intangibles

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Chapter 7 Liabilities负债

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7.1 Current Liabilities

7.2 Bonds Payable and Convertible Bonds

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Chapter 8 Owners’Equity所有者权益

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8.1 Contributed Capital

8.2 Retained Earnings

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Chapter 9 Performance经营成果

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9.1 Income

9.2 Expenses

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Chapter 10 Financial Statement Analysis财务报表分析

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10.1 Framework for Financial Statement Analysis

10.2 Techniques of Analysis

10.3 Ratio Analysis

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Part 3 Cost and Management Accounting成本与管理会计

Chapter 11 Elements of Cost成本要素

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11.1 Materials and Labor

11.2 Manufacturing Overheads

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Chapter 12 Costing Systems成本核算系统

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12.1 Job Costing and Process Costing

12.2 Absorption and Marginal Costing

12.3 Activity Based Costing

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Chapter 13 Management Accounting管理会计

小案例Mini Case

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13.1 Cost Behavior and CVP Analysis

13.2 Standard Costing and Variance Analysis

13.3 Master Budgets

13.4 Performance Measurement

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Part 4 International Accounting国际会计

Chapter 14 International Accounting Harmonization国际会计协调

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14.1 Advantages of International Accounting Harmonization

14.2 Applicability of International Standards

14.3 Major International Organizations Promoting Accounting Harmonization

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Chapter 15 International Accounting Standards Board国际会计准则

理事会

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15.1 Organization of International Accounting Standards Board

15.2 Framework for the Preparation and Presentation of Financial Statements

15.3 Core Standards by International Accounting Standards Committee

15.4 IFRSs and US GAAP

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Chapter 16 Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理

小案例Mini Case

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16.1 Foreign Currency Transactions and Translations

16.2 Business Combination and Consolidated Financial Statements

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Part 5 Audit审计

Chapter 17 Audit Framework审计框架

小案例Mini Case

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17.1 Agency and Nature of Audit

17.2 Professional Ethics and Codes of Conduct

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Chapter 18 Collecting Audit Evidence收集审计证据

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18.1 Risk-based Audit

18.2 Internal Control Systems

18.3 Understanding the Entity and its Environment

18.4 Assessing the Risks of Material Misstatement

18.5 Responding to the Risk Assessment

18.6 Tests of Controls and Substantive Procedures

18.7 Sufficient Appropriate Audit Evidence

18.8 Revenue System

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Chapter 19 External Auditors Report对外审计报告

小案例Mini Case

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19.1 Types of Audit Opinions and Auditors Report

19.2 Format and Content of External Auditors Report

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参考文献

《致用·专业英语系列教材：会计审计专业英语（第2版）》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，国际会计的内容和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。每章开头和结尾分别设有小案例和知识扩展，以引导学生深入思考。
《致用·专业英语系列教材：会计审计专业英语（第2版）》适用于会计类相关专业的本科高年级学生、研究生及MBA学生；对商务英语相关专业的学生而言也是一本很好的参考教材。