会计专业英语-(第二版)

Lesson 1 Principle of Financial Accounting TOPIC 1．1 An Introduction to Accounting TOPIC 1．2 Conceptual Framework for Financial Reporting TOPIC 1．3 The Accounting Equation TOPIC 1．4 Accounting Cycle GLOSSARY Exercise Lesson 2 Intermediate Financial Accounting TOPIC 2．1 Cash TOPIC 2．2 Sale and Receivables TOPIC 2．3 Investments TOPIC 2．4 Inventory TOPIC 2．5 Fixed Assets and Intangibles Assets TOPIC 2．6 Liabilities TOPIC 2．7 Shares GLOSSARY Exercise Lesson 3 Financial Statements and Financial Statement Analysis TOPIC 3．1 Financial Statements TOPIC 3．2 Financial Statement Analysis GLOSSARY Exercise Lesson 4 Consolidation Accounting TOPIC 4．1 Recording and Reporting Inter-Corporate Investments TOPIC 4．2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method TOPIC 4．3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method GLOSSARY Exercise Lesson 5 Managerial Accounting TOPIC 5．1 Introduction TOPIC 5．2 Manufacturing Cost Concepts TOPIC 5．3 Cost Classification TOPIC 5．4 Cost Behaviour TOPIC 5．5 CVP Analysis GLOSSARY Exercise Lesson 6 Auditing TOPIC 6．1 Introduction to Auditing TOPIC 6．2 GAAS and Mechanisms to Monitor and Enforce GAAS TOPIC 6．3 Audit Planning TOPIC 6．4 Internal Controls TOPIC 6．5 Transaction Cycle Auditing and Completion of Audit GLOSSARY Exercise