会计英语

出版时间：2009-2  出版社：山东人民出版社  作者：孙文刚 等主编  页数：329  

内容概要

　　本书是一本为财经类专业会计英语教学而编写的专业教材，内容涉及基础会计理论、财务会计、财务管理、审计的主要内容。全书共由五部分组成，第一部分为会计原则和复式记账法，第二部分为主要经济业务的记录，第三部分为报表编制与分析，第四部分为财务基础，第五部分为审计。书中每章后面附有词汇表、练习题或者实务案例，便于广大读者学习使用。　　作为会计英语教材，本书尝试用英语讲授会计的专业基础知识。与以往同类的会计英语教材相比，本书具有以下几点不同：第一，国内同类的会计英语教材往往仅局限于介绍会计业务的详细处理，本书不仅介绍会计业务的处理，还相应地介绍了财务管理和审计的一些基本知识，便于读者能全面阅读财务报告，了解西方会计专业知识。第二，鉴于会计英语的教学对象主要是高年级学生，对会计专业知识已经有了一定的了解，因而本书着重介绍会计专业的知识要点，按照“精、新、实”的指导思想来组织编写，以达到培养具有较高的应用技能和基本素质的高等应用型专门人才的目的。第三，由于各国文化、经济、历史背景不同，财务报表的列报以及账户名称的使用千差万别，本书主要根据国际会计准则和国际财务报告准则中常用的惯例和术语来进行编写。

书籍目录

PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM　CHAPTER 1  PRINCIPLES OF ACCOUNTING    1.1  Types of Business Organizations    1.2  The Role of Accounting in Business    1.3  Introduction to Financial Statements    1.4  The Framework for the Preparation and Presentation of Financial Statements    1.5  The Objective of Financial Statements    1.6  Underlying Assumptions    1.7  Qualitative Characteristics of Financial Statements    1.8  The Elements of Financial Statements    1.9  Recognition of the Elements of Financial Statements    1.10  Measurement of the Elements of Financial Statements　　CHAPTER Review    Vocabulary    Questions　CHAPTER 2  THE ACCOUNTING CYCLE    2.1  Accounting Cycle    2.2  Analyze Business Transactions    2.3  Journalize the Transactions    2.4  Post to Ledger Accounts    2.5  Prepare a Trial Balance    2.6  Journalize and Post Adjusting Entries    2.7  Prepare an Adjusted Trial Balance    2.8  Prepare Financial Statements    2.9  Journalize and Post Closing Entries    2.10  Prepare a Post-Closing Trial Balance　　CHAPTER Review    Vocabulary    ExercisePART TWO: RECORDING TRANSACTIONS AND EVENTS　CHAPTER 3  CURRENT ASSETS    3.1  Cash     3.2  Trading Securities    3.3  Receivables    3.4  Inventory　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 4  NON-CURRENT ASSETS    4.1  Nature of Non-Current Assets    4.2  Acquisition of Property, Plant and Equipment    4.3  Depreciation of Property, Plant and Equipment    4.4  Disposal of Fixed Assets    4.5  Intangible Assets　　CHAPTER Review    Vocabulary    Exercises　CHAPTER 5  LIABILITIES    5.1  The Current and Non-Current Liability Distinction    5.2  Current Liabilities    5.3  Non-Current Liabilities    5.4  Provision and Contingent Liabilities　　CHAPTER Review    Vocabulary    ExercisesCHAFFER 6  OWNERS' EQUITY    6.1  Advantages and Disadvantages of a Cbrporate Entity    6.2  Classification of Shares    6.3  Equity in Company    6.4  Accounting for Share Issues    6.5  Accounting for Retained Earnings    6.6  Accounting for Dividend    6.7  Accounting for Other Reserves    6.8  Accounting for Income Taxes by Companies　　CHAPTER Review    Vocabulary    ExercisesPART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS　CHAPTER 7  PREPARING FINANCIAL STATEMENTS    7.1  Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB    7.2  Statement of Comprehensive Income    7.3  Statement of Changes in Equity    7.4  Statement of Financial Position    7.5  Statement of Cash Flows　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 8  FINANCIAL STATEMENTS INTERPRETATIONS    8.1  Standardized Financial Statement for Comparison Purpose    8.2  Ratio Computation and Interpretations    8.3  Using Financial Statement Information　　CHAPTER Review    Vocabulary    Questions and ExercisesPART FOUR: FUNDAMENTALS OF FINANCE　CHAPTER 9    OVERVIEW OF FINANCE AND TIME VALUE OF MONEY    9.1  Overview of Finance    9.2  Time Value of Money    9.3  Annual Percentage Rate (APR) and Effective Annual Rate (EAR)    9.4  Annuity and Perpetuity　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 10  FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM    10.1  Financial Management Decisions    10.2  Role of Financial Manager    10.3  Goal of Financial Management    10.4  Corporate Governance    10.5  Agency Problem and Solving Mechanism　　CHAPTER Review    Vocabulary    Questions　CHAPTER 11  INVESTMENT DECISIONS    11.1  Major Investment Criteria Used in Capital Budgeting    11.2  Important Factors to Consider in Capital Budgeting    11.3  Pro Forma Statements and Estimated Cash Flow　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 12  FINANCING DECISIONS    12.1  Basic Features of Debt Security and Equity Security    12.2  Bond Valuation and Classification    12.3  Stock Classification and Valuation    12.4  Inflation and Interest Rate　　CHAPTER Review    Vocabulary    Questions and ExercisesPART FIVE: AUDITING　CHAPTER 13  AN INTRODUCTION TO AUDITING    13.1  Definition of Auditing    13.2  Classification of Auditing    13.3  Other Special Types of Audits    13.4  Professional Code of Ethics　　CHAPTER Review    Vocabulary    Case Study　CHAPTER 14  THE AUDIT PLANNING    14.1  Audit Engagement Process    14.2  Duties and Rights of Auditors    14.3  Audit Planning    14.4  Materiality Level    14.5  Risk-based Approach to Auditing    14.6  Materiality and Audit Risks    14.7  Overview of Audit Process　　CHAPTER Review    Vocabulary    Case Study　CHAPTER 15  IMPLEMENTATION OF AUDITING    15.1  Nature of Internal Control    15.2  Test of Control    15.3  Substantive Testing    15.4  Audit Sampling　　CHAPTER Review    Vocabulary    Case Study　CHAPTER 16  AUDIT REPORT    16.1  Audit Report    16.2  Unqualified Opinion    16.3  Qualified Opinion    16.4  Adverse Opinion    16.5  Disclaimer Opinion　　CHAPTER Review    Vocabulary    Case StudyAPPENDIX    Table 1  Future Value Factors    Table 2  Future Value of Annuity Factors (Ordinary Annuity)    Table 3  Present Value Factors    Table 4  Present Value of Annuity Factors (Ordinary Annuity)

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•   老师让买的，内容不错
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