出版时间:2006-8 出版社:厦门大学出版社 作者:陈少华 编 页数:369
内容概要
本书共分四大部分二十三章。第一部分为财务会计,共六章,主要内容包括会计循环、财务报告、会计要素、会计理论、财务会计报表分析及国际会计;第二部分为管理会计,共四章,主要内容包括管理会计简介、本-量-利分析、计划与控制及决策等;第三部分为审计,共五章,主要内容涉及审计理论、审计流程、审计循环和审计报告等;第四部分为公司理财,共八章,主要内容涉及价值、风险、证券市场效率、期权、税务、兼并以及国际理财等。
作者简介
陈少华教授,1983年获得厦门大学经济学学士学位,1987年获得加拿大达尔豪西大学工商管理硕士(MBA)学位,1992年获得厦门大学经济学(会计学)博士学位,1996-1997年于美国弗吉尼亚大学任访问学者。现为全国会计重点学科厦门大学会计系教授、博士生导师,教育部人文社会科学
书籍目录
Accounting English前言Part One: Financial AccountingChapter 1 Review of the Accounting Cycle1-1 Recording Phase1-2 Reporting PhaseReading MaterialExercisesChapter 2 Introduction to Financial Reports2-1 Introduction2-2 The Balance Sheet and Notes to the Financial Statements2-3 The Income Statement2-4 The Statement of Cash FlowsReading MaterialExercisesChapter 3 Accounting Elements3-1 Assets, Liabilities and Equity3-2 Revenue, Expenses and ProfitReading MaterialExercisesChapter 4 Accounting Theory4-1 Introduction to Accounting Theory4-2 Conceptual Framework4-3 The Structure of an Accounting TheoryReading MaterialExercisesChapter 5 Financial Start Analysis5-1 Financial Ratio Analysis5-2 Other ApproachesReading MaterialExercisesChapter 6 International Financial Accounting6-1 The Internationalization of Accounting6-2 Comparative Practices6-3 Foreign Currency TranslationReading MaterialExercisesPart Two :Managerial AccountingChapter 7 Introduction to Managerial Accounting7-1 Overview Reading MaterialExercisesChapter 8 Cost Terms, System Design, and Cost Behavior8-1 Cost Terms: Concepts and Classifications8-2 Systems Design: Job-order Costing and Process Costing8-3 Cost Behavior Reading Material ExercisesChapter 9 Planning and Control9-1 Cost-Volume-Profit Analysis9-2 Budgeting: Profit Planning and Control System 9-3 Standard Costing and Performance Measures9-4 Responsibility Accounting and Income ReportingReading MaterialExercisesChapter 10 Using Accounting Information in Making Decisions10-1 Decision-making: Relevant Costs and Benefits10-2 Cost Analysis and Pricing DecisionsReading MaterialExercisesPart Three: AuditingChapter 11 IntroductionReading MaterialExercisesChapter 12 Auditing TheoryReading MaterialExercisesChapter 13 Auditing Process13-1 Client Acceptance, Continuance and Audit Planning13-2 Internal Control and Assessing Control Risk13-3 Compliance Test13-4 Substantive TestsReading MaterialExercisesChapter 14 Audit Program Applications14-1 Revenue and Collection Cycle14-2 Acquisition and Expenditure Cycle14-3 Production Cycle14-4 Financing and Investment CycleReading MaterialExercisesChapter 15 Audit ReportReading MaterialExercisesPart Four: Corporate FinanceChapter 16 Introduction to FinanceReading MaterialExercisesChapter 17 Value17-1 Introduction to Present Value17-2 The Calculation of Present Value17-3 The Value of Common StocksReading MaterialExercisesChapter 18 Risk18-1 Introduction to Risk, Return and the Opportunity Cost of Capital18-2 Risk and Return18-3 Capital Budgeting and Risk18-4 Organizing Capital Expenditure and Evaluating PerformanceReading MaterialExercisesChapter 19 Financing Decisions and Market Efficiency19-1 Review of Market Efficiency19-2 An Overview of Corporate FinancingReading Material……Chapter 20 Dividend Policy and Capital Structure Chapter 21 OptionsChapter 22 Mergers and International FinancingChapter 23 TaxationAnswersReferences
图书封面
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