會(huì)計(jì)專業(yè)英語教程

Part Ⅰ Financial Accounting
　Chapter 1 Financial Accounting Conceptual Framework
　 1.1 The Purpose of Accounting and Financial Reporting
　 1.2 Accounting Basis and Accounting Assumptions
　1.3 Financial Accounting Principles and Measurement Bases
　1.4 Qualitative Characteristics of Accounting Information
　Chapter 2 Accounting for Assets (Ⅰ)
　 2.1 Cash and Internal Control over Cash Transactions
　 2.2 Accounts Receivable and Notes Receivable
　 2.3 Inventories
　Chapter 3 Accounting for Assets (Ⅱ)
　 3.1 Plant and Equipment
　 3.2 Accounting for Intangibles
　 3.3 Investments
　Chapter 4 Liabilities
　4.1 Current Liabilities
　 4.2 Long-Term Liabilities
　Chapter 5 Owners' Equity
　5.1 Income, Expenses and Profits
　 5.2 Owners' Equity
　Chapter 6 Financial Reports
　6.1 Financial Statements
　 6.2 Notes and Other Information
Part Ⅱ Cost and Management Accounting
　Chapter 7 Calculation and Management of the Cost
　 7.1 Full Costing
　7.2 Deriving Full Costs
　7.3 Activity-Based Costing
　 7.4 Cost and Pricing
　Chapter 8 The Behavior of Costs and Decision
　8.1 The Relevant Costs
　 8.2 The Behavior of Costs
　 8.3 Cost-Volume-Profit Analysis
　8.4 Marginal Analysis and Decision
　Chapter 9 Budgeting and Budgetary Control
　 9.1 Budgets and Plans
　9.2 The Budget-Setting Process
　 9.3 Variance and Budgetary Control
Part Ⅲ Corporate Finance
　Chapter 10 Financial Operations
　10.1 Financial Instruments and Markets
　 10.2 The Financing Decision
　10.3 The Investment Decision
　Chapter 11 Evaluating Financial Performance
　 11.1 The Cash Flow Cycle
　 11.2 Financial Statements and the Value Problem
　11.3 The Levers of Financial Performance
　 11.4 Ratio Analysis
Part Ⅳ Auditing
　Chapter 12 Auditing Principles
　12.1 Auditing Basis and Auditing Objectives
　 12.2 Materiality and Auditing Risk
　12.3 Auditing Evidence and Auditing Sampling
　Chapter 13 Audit Working Papers and Auditing Reports
　 13.1 Auditing Working Papers
　13.2 Auditing Reports
　Chapter 14 Other Assurance Engagements and Quality Control
　 14.1 Other Assurance Engagements
　 14.2 Quality Control
Main References