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内容大纲
本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的最新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及最新的国际审计准则下的审计基本框架。本书内容全面，使会计审计工作人员和财经专业的学生既能了解国际会计审计最新发展，又能熟练掌握会计审计英语。每章分别设有案例和知识扩展，以引导学生深入思考。
本书适用于会计类相关专业的本科高年级学生、研究生及MBA学生。对于商务英语相关专业的学生而言，本书也是一本很好的参考教材。 -
作者介绍
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目录
推荐序
前言
Part 1 Accounting Principle会计原理
Chapter 1 Accounting and Its Environment会计与环境
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
Chapter 2 Accounting Concepts and Principles会计概念与原则
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
Chapter 3 Financial Statements财务报表
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 4 The Accounting Cycle会计循环
小案例Mini Case
正文Text
4.1 Accounting Equation and DoubleEntry Bookkeeping
4.2 Accounting Cycle
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Part 2 Financial Accounting财务会计
Chapter 5 Current Assets流动资产
小案例Mini Case
正文Text
5.1 Cash and Current Receivables
5.2 Inventory
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 6 Investments,Plant Assets and Intangibles投资、固定资产与无形资产
小案例Mini Case
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 7 Liabilities负债
小案例Mini Case
正文Text
7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 8 Owners Equity所有者权益
小案例Mini Case
正文Text
8.1 Contributed Capital
8.2 Retained Earnings
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 9 Performance经营成果
小案例Mini Case
正文Text
9.1 Income
9.2 Expenses
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 10 Financial Statement Analysis财务报表分析
小案例Mini Case
正文Text
10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Part 3 Cost and Management Accounting成本与管理会计
Chapter 11 An Introduction to Cost terms and Concepts成本术语与概念介绍
小案例Mini Case
正文Text
11.1 Cost Objects and Cost Assignment
11.2 Elements of Cost
11.3 Materials and Labor
11.4 Manufacturing Overheads
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 12 Costing Systems成本核算系统
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 13 Management Accounting管理会计
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Part 4 International Accounting国际会计
Chapter 14 International Accounting Harmonization国际会计协调
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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
Chapter 15 International Accounting Standards Board国际会计准则理事会
小案例Mini Case
正文Text
15.1 Organization of International Accounting Standards Board
15.2 Conceptual Framework for Financial Reoprting
15.3 Core Standards by International Accounting Standards Committee
15.4 IFRSs and US GAAP
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
Chapter 16 Special Accounting Treatments in Multinational Corporations
跨国公司的特殊业务会计处理
小案例Mini Case
正文Text
16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial Statements
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Part 5 Audit审计
Chapter 17 Audit Framework审计框架
小案例Mini Case
正文Text
17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
Chapter 18 Collecting Audit Evidence收集审计证据
小案例Mini Case
正文Text
18.1 RiskBased 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
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
Chapter 19 External Auditors Report对外审计报告
小案例Mini Case
正文Text
19.1 Types of Audit Opinions and Auditors Report
19.2 Format and Content of External Auditors Report
核心词汇Core Words and Expressions
知识扩展More Knowledge
问答题Questions
练习题Exercises
参考文献
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