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会计专业英语教程(第4版新世纪会计学专业精品教材)

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作者马建威

出版社东北财经大学出版社有限责任公司

ISBN9787565441332

出版时间2021-03

装帧平装

开本16开

定价49元

货号11017585

上书时间2025-01-02

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商品详情

品相描述：全新

商品描述: 目录
SECTION 1 FINANCIAL ACCOUNTING
Chapter 1 Financial Report
  Topic for the Chapter
  Chapter Skeleton
  1.1  FinanciaI Statements
  1.2  Notes and Other information
  1.3  Other Report
  Summary
  Key Terms
  Questions for Discussion
  Exercises
Chapter 2 Financial Statement Analysis
  Topic for the Chapter
  Chapter Skeleton
  2.1  Basics of Financial Statement Analysis
  2.2  Tools of Financial Statement Analysis
  2.3  Earning Power and Irregular Items
  2.4  Limitations of Financial Statement Analysis
  Summary
  Key Terms
  Questions for Discussion
  Exercises
Chapter 3 Financial Accounting Conceputal Framework
  Topic for the Chapter
  Chapter Skeleton
  3.1  The Purpose of Accounting
  3.2  Accounting Basis
  3.3  Accounting Assumptions
  3.4  Financial Accounting P rinciples
  3.5  Financial Accounting Measurement Bases
  3.6  Qualitative Characte ristics of Accounting Information
Summary
Key Terms
Exercises
Chapter 4 Cash and Receivables
Topic for the Chapter
Chapter Skeleton
  4.1  Cash
  4.2  Receivables
Chapter Summary
Key Terms
Exercises
Chapter 5 Inventories
Topic for the Chapter
Chapter Skeleton
  5.1  Inventory Basics
  5.2  Physical Goods Included In Inventory
  5.3  Determining Actual Quantities in the Inventc
  5.4  Costs Included In Invento ry
  5.5  Inventory Accounting Systems
  5.6  Methods of P ricing Inventory at Cost
Summary
Key Terms
Exercises
Chapter 6 Plant Assets,Intangibles and Goodwill
Topic for the Chapter
Chapter Skeleton
  6.1  Plant Assets
  6.2  Intangibles
  6.3  Goodwill
Summary
Key Terms
Exercises
Chapter 7 Investments
Topic for the Chapter
Chapter Skeleton
  7.1  Concept of Investments
  7.2  Accounting for Debt Investments
  7.3  Accounting for Stock Investments
  7.4  Valuing and Reporting Investments
  Summary
  Key Termsl
  Exercises
Chapter 8 Libilitles
    Topic for the Chapter
    Chapter Skeleton
  8.1 Current Liabilies
  8.2  Lng-Term Liabilities
  8.3  Es志ated Liabilities，Loss Contingencies，and Commitments
    Summary
    Key Terms
    Exercises
Chapter 9 Owners Equity
    Topic for the Chapter
    Chapter Skeleton
  9.1  Concept of the Corporation
  9.2  Paid—in Capital
  9.3  Capital Reserve
  9.4  Appropriated Retained Earnings
  9.5  Undistributed Profit
    Summary
    Key Terms
    Exercises
Chapter 10 Income statement items
    Topic for the Chapter
    Chapter Skeleton
  10.1  Revenue
  10.2  Expenses
  10.3  Profit
    Summary
    Key Terms
    Exercises
Section 2 AUDITING
Chapter 11 Auditing
    Topic for the Chapter
    Chapter Skeleton
  11.1  Overview Of the Audit
  11.2  Materiality and Auditing Risk
  11.3  Auditing Evidence and Auditing Sampling
Summary
Key Terms
Exercises
Chapter 12 Audit Working Papers and Audit Report
Topic for the Chapter
Chapter Skeleton
  12.1  Audit Working Paper
  12.2  Auditing Reports
Key Terms
Summary
Exercises
Chapter 13 Others Assurance
Broadening Your Perspective
Topic for the Chapter
Chapter Skeleton
  13.1  AuthenticatjOn Services
  13.2  Other Guaranteed Services
  13.3 Audit Quality
Summary
Key Terms
Exercises
SECTION 3 FINANCIAL MANAGEMENT
Chapter 14 Financial Management
  Topic for the Chapter
  Chapter Skeleton
  14.1  Financial Markets
  14.2  Financial Instruments
  14.3  Financing Decision
  14.4  Investment Decision
  Summary
  Key Terms
  Self—Test
Questions For Discussion
Exercises
Chapter 15 Financial Performance Evaluation
Topic for the Chapter
Chapter Skeleton
    15.1 Cash Flow Cycle
    15.2  Some Value Problems in Finance
    15.3  Some Levers of FinanciaI PerfOrmance
    15.4  Ratio Analysis
    Summary
    Key Terms
    Questions for Discussion
    Exercises
SECTION 4 MANAGEMENT ACCOUNTING
Chapter 16 Internal Control
    Topic for the Chapter
    Chapter Skeleton
    16.1  Internal Control Concept
    16.2  Internal Control Objectives and Elements
    16.3  Internal Control Responsibilities and Fraud
    16.4  Internal Controls over Cash
    Summary
    Key Terms
    Exercises
Chapter 17 Cost Management and Decision
    Topic for the Chapter
    Chapter Skeleton
  17.1  Full Costing
  17.2  Methods of Calculation Cost
  17.3  The Behavior of Costs
  17.4  Cost Analysis and Decision
    Summary
    Key Terms
    Exercises
Chapter 18 Budgeting
    Topic for the Chapter
    Chapter Skeleton
    18.1  Definition of Budgets
    18.2  The Budget-setting Process
    18.3 Variance and Budgetary Control
    18.4 Comprehensive Budget Management
    Summary
    Key Terms
    Self-Test
    Questions for Discussion
    Exercises

精彩内容
本教材具有如下特点及创新：1.成果丰硕，中国特色明显；2.源于教学实践，针对性强；3.内容全面，体系完整；4.章节设计严谨、合理；5.光盘拓展，全面研习；6.查阅简便，记忆快捷；7.适用广泛，读者多元。本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。本教材向读者提供了丰富的会计专业英语资料，读者更可以将本教材作为工具书和专业资料，使其成为专业人员的“案头必备”。

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