會計(jì)審計(jì)專業(yè)英語

定　價：￥25.00

作　者：	羅殿英，溫倩，賀欣編著
出版社：	機(jī)械工業(yè)出版社
叢編項(xiàng)：	致用·專業(yè)英語系列教材
標(biāo)　簽：	行業(yè)英語

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ISBN：	9787111226123	出版時間：	2008-01-01	包裝：	平裝
開本：	16	頁數(shù)：	213	字?jǐn)?shù)：

內(nèi)容簡介

　　本書與當(dāng)前國際會計(jì)協(xié)調(diào)發(fā)展的趨勢相適應(yīng)，突出國際會計(jì)審計(jì)準(zhǔn)則的最新進(jìn)展。全書共分為五個部分，分別介紹了會計(jì)的基本概念和基本程序，國際會計(jì)準(zhǔn)則下財(cái)務(wù)會計(jì)的基本處理方法，國際上常用的成本與管理會計(jì)方法，國際會計(jì)的內(nèi)容及國際會計(jì)的協(xié)調(diào)發(fā)展，以及最新的國際審計(jì)準(zhǔn)則下的審計(jì)基本框架。內(nèi)容全面，使會計(jì)審計(jì)工作人員和財(cái)經(jīng)專業(yè)的學(xué)生既能了解國際會計(jì)審計(jì)的最新發(fā)展，又能熟練掌握會計(jì)審計(jì)英語。每章開篇和章末分別設(shè)有案例和知識擴(kuò)展，以引導(dǎo)學(xué)生深入思考。本書適合于會計(jì)類相關(guān)專業(yè)的本科高年級生、研究生及MBA學(xué)生，對商務(wù)英語相關(guān)專業(yè)的學(xué)生，也是一本很好的參考教材。

作者簡介

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圖書目錄

推薦序
前言
Part 1Accounting Principle會計(jì)原理Chapter 1Accounting and Its Environment會計(jì)與環(huán)境小案例Mini Case2
正文Text2
11Nature and Content of Accounting2
12Objectives of Financial Reporting5
13Underlying Assumptions6
核心詞匯Core Words and Expressions8
知識擴(kuò)展More Knowledge8Chapter 2Accounting Concepts and Principles會計(jì)概念與原理小案例Mini Case10
正文Text10
21Qualitative Characteristics of Useful Accounting Information10
22Elements of the Financial Statements13
23Recognition and Measurement Principles15
核心詞匯Core Words and Expressions17
知識擴(kuò)展More Knowledge18Chapter 3Financial Statements財(cái)務(wù)報(bào)表小案例Mini Case19
正文Text19
31Balance Sheet19
32Income Statement and Statement of Changes in Equity22
33Statement of Cash Flows25
核心詞匯Core Words and Expressions27
知識擴(kuò)展More Knowledge28Chapter 4The Accounting Cycle會計(jì)循環(huán)小案例Mini Case30
正文Text30
41Accounting Equation and DoubleEntry Bookkeeping33
42Accounting Cycle35
核心詞匯Core Words and Expressions46
知識擴(kuò)展More Knowledge46Part 2Financial Accounting財(cái)務(wù)會計(jì)Chapter 5Current Assets 流動資產(chǎn)小案例Mini Case50
正文Text50
51Cash and Current Receivables51
52Inventory53
核心詞匯Core Words and Expressions57
知識擴(kuò)展More Knowledge58Chapter 6Investments,Plant Assets and Intangibles 投資、固定資產(chǎn)
與無形資產(chǎn)小案例Mini Case60
正文Text60
61Investments in Equity and Debt Securities60
62Plant Assets and Intangibles63
核心詞匯Core Words and Expressions67
知識擴(kuò)展More Knowledge68Chapter 7Liabilities 負(fù)債小案例Mini Case70
正文Text70
71Current Liabilities70
72Bonds Payable and Convertible Bonds72
核心詞匯Core Words and Expressions75
知識擴(kuò)展More Knowledge76Chapter 8Owners’Equity所有者權(quán)益小案例Mini Case77
正文Text77
81Contributed Capital77
82Retained Earnings80
核心詞匯Core Words and Expressions84
知識擴(kuò)展More Knowledge84Chapter 9Performance經(jīng)營成果小案例Mini Case86
正文Text86
91Income86
92Expenses90
核心詞匯Core Words and Expressions91
知識擴(kuò)展More Knowledge92Chapter 10Financial Statement Analysis財(cái)務(wù)報(bào)表分析小案例Mini Case94
正文Text94
101Framework for Financial Statement Analysis95
102Techniques of Analysis96
103Ratio Analysis100
核心詞匯Core Words and Expressions103
知識擴(kuò)展More Knowledge104Part 3 Cost and Management Accounting成本與管理會計(jì)Chapter 11Elements of Cost 成本要素小案例Mini Case108
正文Text108
111 Materials and Labor110
112 Manufacturing Overheads112
核心詞匯Core Words and Expressions118
知識擴(kuò)展More Knowledge118Chapter 12Costing Systems 成本核算系統(tǒng)小案例Mini Case120
正文Text120
121 Job Costing and Process Costing121
122 Absorption and Marginal Costing125
123 Activity Based Costing 128
核心詞匯Core Words and Expressions130
知識擴(kuò)展More Knowledge130Chapter 13Management Accounting 管理會計(jì)小案例Mini Case131
正文Text131
131Standard Costing and Variance Analysis132
132Master Budgets136
133Performance Measurement138
核心詞匯Core Words and Expressions141
知識擴(kuò)展More Knowledge142Part 4International Accounting國際會計(jì)Chapter 14International Accounting Harmonization 國際會計(jì)協(xié)調(diào)小案例Mini Case146
正文Text146
141Advantages of International Accounting Harmonization146
142Applicability of International Standards147
143Major International Organizations Promoting Accounting Harmonization149
核心詞匯Core Words and Expressions151
知識擴(kuò)展More Knowledge152Chapter 15International Accounting Standards Board國際會計(jì)
準(zhǔn)則理事會小案例Mini Case154
正文Text154
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
核心詞匯Core Words and Expressions160
知識擴(kuò)展More Knowledge160Chapter 16Special Accounting Treatments in Multinational Corporations跨國公司的特殊業(yè)務(wù)會計(jì)處理小案例Mini Case163
正文Text163
161Foreign Currency Transactions and Translations163
162Business Combination and Consolidated Financial Statements166
核心詞匯Core Words and Expressions171
知識擴(kuò)展More Knowledge172Part 5Audit審計(jì)Chapter 17Audit Framework審計(jì)框架小案例Mini Case176
正文Text176
171Agency and Nature of Audit176
172Professional Ethics and Codes of Conduct180
核心詞匯Core Words and Expressions183
知識擴(kuò)展More Knowledge184Chapter 18Collecting Audit Evidence 收集審計(jì)證據(jù)小案例Mini Case188
正文Text188
181Risk Assessment189
182Internal Control Systems192
183Tests of Controls 195
核心詞匯Core Words and Expressions201
知識擴(kuò)展More Knowledge202Chapter 19External Audit Reports 對外審計(jì)報(bào)告小案例Mini Case204
正文Text204
191Types of Audit Opinions and Audit Reports204
192Format and Content of External Audit Reports206
核心詞匯Core Words and Expressions210
知識擴(kuò)展More Knowledge210參考文獻(xiàn)212