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孙文刚 、 王莉 、 牛晓燕 编 / 山东人民出版社 / 2009-02 / 平装
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财会精品系列教材:会计英语
《会计英语》是一本为财经类专业会计英语教学而编写的专业教材,内容涉及基础会计理论、财务会计、财务管理、审计的主要内容。全书共由五部分组成,第一部分为会计原则和复式记账法,第二部分为主要经济业务的记录,第三部分为报表编制与分析,第四部分为财务基础,第五部分为审计。书中每章后面附有词汇表、练习题或者实务案例,便于广大读者学习使用。作为会计英语教材,《会计英语》尝试用英语讲授会计的专业基础知识。与以往同类的会计英语教材相比,《会计英语》具有以下几点不同:第一,国内同类的会计英语教材往往仅局限于介绍会计业务的详细处理,《会计英语》不仅介绍会计业务的处理,还相应地介绍了财务管理和审计的一些基本知识,便于读者能全面阅读财务报告,了解西方会计专业知识。第二,鉴于会计英语的教学对象主要是高年级学生,对会计专业知识已经有了一定的了解,因而《会计英语》着重介绍会计专业的知识要点,按照“精、新、实”的指导思想来组织编写,以达到培养具有较高的应用技能和基本素质的高等应用型专门人才的目的。第三,由于各国文化、经济、历史背景不同,财务报表的列报以及账户名称的使用千差万别,《会计英语》主要根据国际会计准则和国际财务报告准则中常用的惯例和术语来进行编写。
PARTONE:PRINCIPLESOFACCOUNTINGANDTHEDOUBLE-ENTRYSYSTEMCHAPTER1PRINCIPLESOFACCOUNTING1.1TypesofBusinessOrganizations1.2TheRoleofAccountinginBusiness1.3IntroductiontoFinancialStatements1.4TheFrameworkforthePreparationandPresentationofFinancialStatements1.5TheObjectiveofFinancialStatements1.6UnderlyingAssumptions1.7QualitativeCharacteristicsofFinancialStatements1.8TheElementsofFinancialStatements1.9RecognitionoftheElementsofFinancialStatements1.10MeasurementoftheElementsofFinancialStatementsCHAPTERReviewVocabularyQuestionsCHAPTER2THEACCOUNTINGCYCLE2.1AccountingCycle2.2AnalyzeBusinessTransactions2.3JournalizetheTransactions2.4PosttoLedgerAccounts2.5PrepareaTrialBalance2.6JournalizeandPostAdjustingEntries2.7PrepareanAdjustedTrialBalance2.8PrepareFinancialStatements2.9JournalizeandPostClosingEntries2.10PrepareaPost-ClosingTrialBalanceCHAPTERReviewVocabularyExercisePARTTWO:RECORDINGTRANSACTIONSANDEVENTSCHAPTER3CURRENTASSETS3.1Cash3.2TradingSecurities3.3Receivables3.4InventoryCHAPTERReviewVocabularyQuestionsandExercisesCHAPTER4NON-CURRENTASSETS4.1NatureofNon-CurrentAssets4.2AcquisitionofProperty,PlantandEquipment4.3DepreciationofProperty,PlantandEquipment4.4DisposalofFixedAssets4.5IntangibleAssetsCHAPTERReviewVocabularyExercisesCHAPTER5LIABILITIES5.1TheCurrentandNon-CurrentLiabilityDistinction5.2CurrentLiabilities5.3Non-CurrentLiabilities5.4ProvisionandContingentLiabilitiesCHAPTERReviewVocabularyExercisesCHAFFER6OWNERSEQUITY6.1AdvantagesandDisadvantagesofaCbrporateEntity6.2ClassificationofShares6.3EquityinCompany6.4AccountingforShareIssues6.5AccountingforRetainedEarnings6.6AccountingforDividend6.7AccountingforOtherReserves6.8AccountingforIncomeTaxesbyCompaniesCHAPTERReviewVocabularyExercisesPARTTHREE.PREPARINGFINANCIALSTATEMENTSANDINTERPRETATIONSCHAPTER7PREPARINGFINANCIALSTATEMENTS7.1RevisedStandardonPresentationofFinancialStatements:aJointProjectoftheFASBandIASB7.2StatementofComprehensiveIncome7.3StatementofChangesinEquity7.4StatementofFinancialPosition7.5StatementofCashFlowsCHAPTERReviewVocabularyQuestionsandExercisesCHAPTER8FINANCIALSTATEMENTSINTERPRETATIONS8.1StandardizedFinancialStatementforComparisonPurpose8.2RatioComputationandInterpretations8.3UsingFinancialStatementInformationCHAPTERReviewVocabularyQuestionsandExercisesPARTFOUR:FUNDAMENTALSOFFINANCECHAPTER9OVERVIEWOFFINANCEANDTIMEVALUEOFMONEY9.1OverviewofFinance9.2TimeValueofMoney9.3AnnualPercentageRate(APR)andEffectiveAnnualRate(EAR)9.4AnnuityandPerpetuityCHAPTERReviewVocabularyQuestionsandExercisesCHAPTER10FINANCIALMANAGEMENTDECISIONSANDAGENCYPROBLEM10.1FinancialManagementDecisions10.2RoleofFinancialManager10.3GoalofFinancialManagement10.4CorporateGovernance10.5AgencyProblemandSolvingMechanismCHAPTERReviewVocabularyQuestionsCHAPTER11INVESTMENTDECISIONS11.1MajorInvestmentCriteriaUsedinCapitalBudgeting11.2ImportantFactorstoConsiderinCapitalBudgeting11.3ProFormaStatementsandEstimatedCashFlowCHAPTERReviewVocabularyQuestionsandExercisesCHAPTER12FINANCINGDECISIONS12.1BasicFeaturesofDebtSecurityandEquitySecurity12.2BondValuationandClassification12.3StockClassificationandValuation12.4InflationandInterestRateCHAPTERReviewVocabularyQuestionsandExercisesPARTFIVE:AUDITINGCHAPTER13ANINTRODUCTIONTOAUDITING13.1DefinitionofAuditing13.2ClassificationofAuditing13.3OtherSpecialTypesofAudits13.4ProfessionalCodeofEthicsCHAPTERReviewVocabularyCaseStudyCHAPTER14THEAUDITPLANNING14.1AuditEngagementProcess14.2DutiesandRightsofAuditors14.3AuditPlanning14.4MaterialityLevel14.5Risk-basedApproachtoAuditing14.6MaterialityandAuditRisks14.7OverviewofAuditProcessCHAPTERReviewVocabularyCaseStudyCHAPTER15IMPLEMENTATIONOFAUDITING15.1NatureofInternalControl15.2TestofControl15.3SubstantiveTesting15.4AuditSamplingCHAPTERReviewVocabularyCaseStudyCHAPTER16AUDITREPORT16.1AuditReport16.2UnqualifiedOpinion16.3QualifiedOpinion16.4AdverseOpinion16.5DisclaimerOpinionCHAPTERReviewVocabularyCaseStudyAPPENDIXTable1FutureValueFactorsTable2FutureValueofAnnuityFactors(OrdinaryAnnuity)Table3PresentValueFactorsTable4PresentValueofAnnuityFactors(OrdinaryAnnuity)
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