会计英语(双语版)

Chapter 1 An Introduction to Accounting 1.1 The Objective of Accounting 1.2 Accounting Information 1.2.1 The Users of Accounting Information 1.2.2 Financial Accounting and Management Accounting 1.3 Profession Fields of Accounting 1.4 Ethics of Accounting Key Words and Expressions Exercises 第1章 会计概述 1.1 会计目标 1.2 会计信息 1.2.1 会计信息的使用者 1.2.2 财务会计和管理会计 1.3 会计的职业领域 1.4 会计职业道德 Chapter 2 Financial Accounting Conceptual Framework 2.1 Definition of Conceptual Framework 2.2 Basic Objectives 2.3 Qualitative Characteristics 2.3.1 Fundamental Qualitative Characteristics 2.3.2 Enhancing Qualitative Characteristics 2.3.3 Cost constraints for financial information 2.4 The Elements of Financial Statements 2.4.1 Statement of Financial Position 2.4.2 Statement of Profit or Loss and Other Comprehensive Income 2.5 Recognition and Derecognition 2.5.1 Recognition Criteria 2.5.2 Derecognition 2.6 Measurement Concepts 2.6.1 Accounting Assumptions 2.6.2 Principles of Accounting 2.6.3 Measurement Bases 2.7 Presentation and Disclosure 2.8 Concepts of Capital and Capital Maintenance 2.8.1 Capital 2.8.2 Capital Maintenance and the Determination of Profits Key Words and Expressions Exercises 第2章 财务会计概念框架 2.1 概念框架的定义 2.2 基本目标 2.3 会计信息质量特征 2.3.1 基本质量特征 2.3.2 增强质量特征 2.3.3 财务信息的成本约束 2.4 财务报表要素 …… 第3章 会计等式和复式记账 第4章 会计循环