- 会计专业英语(第2版简明版中国人民大学会计系列教材)
- - 作者：编者:袁蓉丽|责编:徐建娇
  - 出版社：中国人民大学
  - ISBN：9787300340586
  - 出版日期：2025/06/01
  - 页数：272
- 售价：18

内容大纲
这是一本专门为会计英语教学编写的专业基础教材，内容以基础会计理论、财务会计为主，兼顾管理会计、审计和内部控制等，同时探讨了大数据和人工智能给会计领域带来的影响。本书共有11章，每章包含正文、专业术语和课后练习三部分，注重知识体系的完整性，突出会计英语实践能力和应用技能的培养。
通过学习，读者可以掌握会计学基本理论、基本方法的英语表达方式。本书对拓展会计专业英文词汇量、提升运用英语处理会计业务的能力以及提高阅读会计专业英文文献的水平大有裨益。本书既可作为高等院校本科会计、审计、财务管理等专业的会计英语课程教材，也可作为广大财会从业人员学习会计英语的专业书籍。
作者介绍
袁蓉丽，中国人民大学商学院教授、博士生导师、财政部全国会计领军人才、注册会计师。主要研究领域包括公司财务、公司治理、管理会计。在《管理世界》、Journal of Corporate Finance等国内外核心期刊发表论文30余篇，出版两部专著。主持和参与多项国家自然科学“基金项目、教育部人文社会科学研究基金项目。获得中国人民大学十大教学标兵提名奖、中国人民大学商学院MBA项目最佳教学奖，被评为中国人民大学商学院教学杰出教授。
目录
Chapter 1  Introduction to Accounting
  1.1  What is Accounting
  1.2  Forms of Business Entities
  1.3  Business Activities
  1.4  Users of Accounting Information
  1.5  Types of Accounting
  1.6  Careers in Accounting
  1.7  The Development Trend of Accounting in the Era of Digital Technology
Chapter 2  Financial Accounting and the Conceptual Framework
  2.1  Financial Accounting
  2.2  Conceptual Framework
  2.3  Accounting Equation
  2.4  Accounting Cycle
Chapter 3  Current Assets
  3.1  Cash and Cash Equivalents
  3.2  Trading Securities
  3.3  Accounts Receivable
  3.4  Notes Receivable
  3.5  Inventory
Chapter 4  Non-Current Assets
  4.1  Long-Term Investments
  4.2  Plant Assets
  4.3  Intangible Assets
Chapter 5  Liabilities
  5.1  The Nature of Liabilities
  5.2  Current Liabilities
  5.3  Non-Current Liabilities
  5.4  Bonds Payable
Chapter 6  Stockholders' Equity
  6.1  The Nature of Equity
  6.2  Accounting for the Issuance of Stock
  6.3  Accounting for Treasury Stock
  6.4  Accounting for Profit Appropriation
  6.5  Accounting for Retained Earnings
Chapter 7  Revenues, Expenses, and Profits
  7.1  Revenue
  7.2  Expense
  7.3  Profit
Chapter 8  Financial Statements and Financial Statement Analysis
  8.1  Financial Statements
  8.2  Financial Statement Analysis
Chapter 9  Managerial Accounting
  9.1  Managerial Accounting Overview
  9.2  Application
  9.3  Managerial Accounting in the Era of Digitalization
Chapter 10  Auditing
  10.1  Introduction of Auditing
  10.2  Types of Audit Reports
  10.3  Audit Process
  10.4  New Technology in Auditing

Chapter 11  Internal Control
  11.1  The Need for Internal Control
  11.2  Means of Achieving Internal Control
  11.3  COSO Framework
  11.4  How to Effectively Implement Internal Control Framework
  11.5  Examples of Internal Control Regulations in China
  11.6  New Technology in Internal Control

内容大纲

作者介绍

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