會計審計專業(yè)英語（第2版）

定　價：￥29.00

作　者：	羅殿英，溫倩，賀欣編著
出版社：	機械工業(yè)出版社
叢編項：
標　簽：	經濟學

購買這本書可以去

ISBN：	9787111388036	出版時間：	2012-07-01	包裝：	平裝
開本：	16開	頁數：	233	字數：

內容簡介

　　《致用·專業(yè)英語系列教材：會計審計專業(yè)英語（第2版）》與當前國際會計協調發(fā)展的趨勢相適應，突出國際會計審計準則的最新進展。全書共分為五個部分，分別介紹了會計的基本概念和基本程序，國際會計準則下財務會計的基本處理方法，國際上常用的成本與管理會計方法，國際會計的內容和國際會計的協調發(fā)展，以及最新的國際審計準則下的審計基本框架。內容全面，使會計審計工作人員和財經專業(yè)的學生既能了解國際會計審計的最新發(fā)展，又能熟練掌握會計審計英語。每章開頭和結尾分別設有小案例和知識擴展，以引導學生深入思考?！吨掠谩I(yè)英語系列教材：會計審計專業(yè)英語（第2版）》適用于會計類相關專業(yè)的本科高年級學生、研究生及MBA學生；對商務英語相關專業(yè)的學生而言也是一本很好的參考教材。

作者簡介

暫缺《會計審計專業(yè)英語（第2版）》作者簡介

圖書目錄

推薦序
前言
Part 1 Accounting Principle會計原理
Chapter 1 Accounting and Its Environment會計與環(huán)境
小案例Mini Case
正文Text
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 2 Accounting Concepts and Principles會計概念與原則
小案例Mini Case
正文Text
2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 3 Financial Statements財務報表
小案例Mini Case
正文Text
3.1 Statement of Financial Position
3.2 Statement of Comprehensive Income
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 4 The Accounting Cycle會計循環(huán)
小案例Mini Case
正文Text
4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Part 2 Financial Accounting財務會計
Chapter 5 Current Assets流動資產
小案例Mini Case
正文Text
5.1 Cash and Current Receivables
5.2 Inventory
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 6 Investments，Plant Assets and Intangibles投資、固定資產
與無形資產
小案例Mini Case
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 7 Liabilities負債
小案例Mini Case
正文Text
7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 8 Owners’Equity所有者權益
小案例Mini Case
正文Text
8.1 Contributed Capital
8.2 Retained Earnings
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 9 Performance經營成果
小案例Mini Case
正文Text
9.1 Income
9.2 Expenses
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 10 Financial Statement Analysis財務報表分析
小案例Mini Case
正文Text
10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Part 3 Cost and Management Accounting成本與管理會計
Chapter 11 Elements of Cost成本要素
小案例Mini Case
正文Text
11.1 Materials and Labor
11.2 Manufacturing Overheads
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 12 Costing Systems成本核算系統
小案例Mini Case
正文Text
12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity Based Costing
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 13 Management Accounting管理會計
小案例Mini Case
正文Text
13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Part 4 International Accounting國際會計
Chapter 14 International Accounting Harmonization國際會計協調
小案例Mini Case
正文Text
14.1 Advantages of International Accounting Harmonization
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting Harmonization
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 15 International Accounting Standards Board國際會計準則
理事會
小案例Mini Case
正文Text
15.1 Organization of International Accounting Standards Board
15.2 Framework for the Preparation and Presentation of Financial Statements
15.3 Core Standards by International Accounting Standards Committee
15.4 IFRSs and US GAAP
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 16 Special Accounting Treatments in Multinational Corporations跨國公司的特殊業(yè)務會計處理
小案例Mini Case
正文Text
16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial Statements
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Part 5 Audit審計
Chapter 17 Audit Framework審計框架
小案例Mini Case
正文Text
17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 18 Collecting Audit Evidence收集審計證據
小案例Mini Case
正文Text
18.1 Risk-based Audit
18.2 Internal Control Systems
18.3 Understanding the Entity and its Environment
18.4 Assessing the Risks of Material Misstatement
18.5 Responding to the Risk Assessment
18.6 Tests of Controls and Substantive Procedures
18.7 Sufficient Appropriate Audit Evidence
18.8 Revenue System
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 19 External Auditors Report對外審計報告
小案例Mini Case
正文Text
19.1 Types of Audit Opinions and Auditors Report
19.2 Format and Content of External Auditors Report
核心詞匯Core Words and Expressions
知識擴展More Knowledge
參考文獻