专业英语教材
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会计审计专业英语(致用专业英语系列教材)
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内容简介
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。
作者简介
本书目录
推荐序
前言
Part 1 Accounting Principle会计原理
Chapter 1 Accountinon and Its Environment会计与环境
小案例Mini Case
正文Text
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 2 Accounting Concepts and Principles会计概念与原理
小案例Mini Case
正文Text
2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 3 Financial Statements财务报表
小案例Mini Case
正文Text
3.1 Balanee sheet
3.2 Income Statement and Statement ofChanges in Equity
3.3 Statement of Cash Flows
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 4 The Accounting Cycle会计循环
小案例Mini Case
正文Text
4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 2 Financial Accounting财务会计
Chapter 5 Current Assets流动资产
小案例Mini Case
正文Text
5.1 Cash and Current tieceivables
5.2 Inventory
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产
小案例Mini Case
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 7 Liabilities负债
小案例Mini Case
正文Text
7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 8 Owners’Equity所有者权益
小案例Mini Case
正文Text
8.1 Contributed Capital
8.2 Retained Earnings
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 9 Performance经营成果
小案例Mini Case
正文Text
9.1 Income
9.2 Expenses
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 10 Financial Statement Analysis财务报表分析
小案例Mini Case
正文Text
10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Anabrsis
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 3 Cost and Management Accounting成本与管理会计
Chapter 11 Elements of Cost成本要素
小案例Mini Case
正文Text
11.1 Materials and Labor
11.2 Manufacturing Overheads
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 12 Costing Systems成本核算系统
小案例Mini Case
正文Text
12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity Based Costing
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 13 Management Accounting管理会计
小案例Mini Case
正文Text
13.1 Standard Costing and Variance Analysis
13.2 Master Budgets
13.3 Performance Measurement
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 4 International Accounting国际会计
Chapter 14 International Accounting Harmonization国际会计协调
小案例Mini Case
正文Text
14.1 Advantages of International Accounting Harmonization
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting Harmonization
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 15 I nternational Accounting Standards Board国际会计
准则理事会
小案例Mini Case
正文Text
15.1 Organization ofInternational Accounting Standards Board
15.2 Framework for the Preparation and Presentation of Financial Statements
15.3 Core Standards by International Accounting StaJldards Committee
核心词汇Core Words and Expressions
知识扩展More Knowledge
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
正文Text
16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial Statements
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 5 Audit审计
Chapter 17 Audit Framework审计框架
小案例Mini Case
正文Text
17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 18 Collecting Audit Evidence收集审计证据
小案例Mini Case
正文Text
18.1 Risk Assessment
18.2 Internal Control Systems
18.3 Tests of Controls
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 19 External Audit Reports对外审计报告
小案例Mini Case
正文Text
19.1 Types of Audit Opinions and Audit Reports
19.2 Format and Content ofExternal Audit Reports
核心词汇Core Words and Expressions
知识扩展More Knowledge
参考文献
