会计审计专业英语 第5版
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作者贺欣 温倩 罗殿英
出版社机械工业出版社
ISBN9787111755180
出版时间2024-06
装帧平装
开本16开
定价59元
货号1203300544
上书时间2024-06-29
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目录
Part 1 Accounting Principles会计原理
Chapter 1 Accounting 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
1.4 Accounting Basis
1.5 The Influences of Modern Technologies on Accounting Professional 核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
Chapter 2 Accounting Concepts and Principles会计概念与原则
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
问答题Questions
Chapter 3 Financial Statements财务报表
小案例Mini Case
正文Text
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 4 Accounting Cycle会计循环
小案例Mini Case
正文Text
4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 The Accounting Cycle
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
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 Receivables
5.2 Inventory
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产与无形资产
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
问答题Questions
练习题Exercises
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
问答题Questions
练习题Exercises
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
问答题Questions
练习题Exercises
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
问答题Questions
练习题Exercises
Chapter 10 Financial Statement Analysis财务报表分析
小案例Mini Case
正文Text
10.1 Framework of Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Part 3 Cost and Management Accounting成本与管理会计
Chapter 11 An Introduction to Cost terms and Concepts成本术语与概念介绍 小案例Mini Case
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11.1 Cost Objects and Cost Assignments
11.2 Elements of Cost
11.3 Materials and Labor
11.4 Manufacturing Overheads
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
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
问答题Questions
练习题Exercises
Chapter 13 Management Accounting管理会计
小案例Mini Case
正文Text
13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
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
问答题Questions
Chapter 15 International Accounting Standards Board国际会计准则理事会 小案例Mini Case
正文Text
15.1 Organizations of International Accounting Standards Board
15.2 Conceptual Framework for Financial Reoprting
15.3 Core Standards by International Accounting Standards Committee 15.4 IFRSs and U.S. GAAP
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
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
问答题Questions
练习题Exercises
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
问答题Questions
Chapter 18 Collecting Audit Evidence收集审计证据
小案例Mini Case
正文Text
18.1 Risk-Based Audit
18.2 Internal Control Systems
18.3 Identifying and Assessing the Risks of Material Misstatement 18.4 Responding to the Risk Assessment
18.5 Tests of Controls and Substantive Procedures
18.6 Sufficient Appropriate Audit Evidence
18.7 Revenue System
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 19 External Auditors Report对外审计报告
小案例Mini Case
正文Text
19.1 Types of Audit Opinions
19.2 Format and Content of External Auditors Report
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
参考文献 269
内容摘要
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、审计准则的新进展。全书共分为5个部分，分别介绍了会计原理、财务会计、成本与管理会计、国际会计以及审计。本书内容全面，使财经专业的学生和会计、审计工作人员既能了解国际会计、审计的新发展，又能熟练掌握会计、审计英语。本书设计了小案例、核心词汇、知识扩展、问答题以及练习题。这些内容能够提高学生的学习兴趣，引导学生深入思考会计、审计的重要概念、框架和方法。
本书适用于会计类相关专业的本科生、研究生及MBA学生。对于商务英语相关专业的学生而言，本书也是一本很好的参考书。
主编推荐
这本书的三位作者均是会计学博士、会计学副教授，具有多年的双语教学经验，还有在英语国家学习研究的经历，她们以专业的眼光和丰富的教学经验编写了这本书。这是一本实用性较强、适用面较广的教材，既可以作为在校学生的会计基础教材，也可以作为在职会计、审计人员及其他经济管理人员的学习用书。
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