包邮会计审计专业英语 第3版

推荐序前言part 1accounting principle会计原理chapter 1accounting and its environment会计与环境小案例mini case2正文text21 1nature and content of accounting21 2objectives of financial reporting51 3underlying assumptions71 4accounting basis8核心词汇core words and expressions9知识扩展more knowledge9问答题questions10chapter 2accounting concepts and principles会计概念与原则小案例mini case11正文text112 1qualitative characteristics of useful accounting information112 2elements of the financial statements152 3recognition and measurement principles18核心词汇core words and expressions20知识扩展more knowledge20问答题questions22chapter 3financial statements财务报表小案例mini case23正文text233 1statement of financial position243 2statement of comprehensive income263 3statement of changes in equity283 4statement of cash flows30核心词汇core words and expressions32知识扩展more knowledge33问答题questions37练习题exercises37chapter 4the accounting cycle会计循环小案例mini case40正文text404 1accounting equation and doubleentry bookkeeping414 2accounting cycle43核心词汇core words and expressions54知识扩展more knowledge54问答题questions57练习题exercises57part 2financial accounting财务会计chapter 5current assets流动资产小案例mini case62正文text625 1cash and current receivables635 2inventory65核心词汇core words and expressions69知识扩展more knowledge70问答题questions71练习题exercises72chapter 6investments,plant assets and intangibles投资、固定资产与无形资产小案例mini case75正文text756 1investments in equity and debt securities756 2plant assets and intangibles78核心词汇core words and expressions82知识扩展more knowledge83问答题questions85练习题exercises86chapter 7liabilities负债小案例mini case89正文text897 1current liabilities897 2bonds payable and convertible bonds92核心词汇core words and expressions94知识扩展more knowledge95问答题questions96练习题exercises97chapter 8owners’equity所有者权益小案例mini case99正文text998 1contributed capital1008 2retained earnings102核心词汇core words and expressions106知识扩展more knowledge106问答题questions107练习题exercises107chapter 9performance经营成果小案例mini case109正文text1099 1income109 9 2expenses113核心词汇core words and expressions114知识扩展more knowledge115问答题questions116练习题exercises116chapter 10financial statement analysis财务报表分析小案例mini case118正文text11810 1framework for financial statement analysis11910 2techniques of analysis12010 3ratio analysis124核心词汇core words and expressions128知识扩展more knowledge128问答题questions130练习题exercises130part 3cost and management accounting成本与管理会计chapter 11an introduction to cost terms and concepts成本术语与概念介绍小案例mini case134正文text13411 1cost objects and cost assignment13411 2elements of cost13511 3materials and labor13611 4manufacturing overheads138核心词汇core words and expressions145知识扩展more knowledge145问答题questions146练习题exercises147chapter 12costing systems成本核算系统小案例mini case149正文text14912 1job costing and process costing15012 2absorption and marginal costing15412 3activity based costing157核心词汇core words and expressions159知识扩展more knowledge159问答题questions159练习题exercises160chapter 13management accounting管理会计小案例mini case164正文text16413 1cost behavior and cvp analysis16513 2standard costing and variance analysis16813 3master budgets17213 4performance measurement175核心词汇core words and expressions177知识扩展more knowledge178问答题questions180练习题exercises182part 4international accounting国际会计chapter 14international accounting harmonization国际会计协调小案例mini case188正文text18814 1advantages of international accounting harmonization18814 2applicability of international standards18914 3major international organizations promoting accounting harmonization191核心词汇core words and expressions194知识扩展more knowledge195问答题questions197chapter 15international accounting standards board国际会计准则理事会小案例mini case198正文text19815 1organization of international accounting standards board19915 2framework for the preparation and presentation of financial statements20215 3core standards by international accounting standards committee20415 4ifrss and us gaap205核心词汇core words and expressions207知识扩展more knowledge208问答题questions210chapter 16special accounting treatments in multinational corporations跨国公司的特殊业务会计处理小案例mini case211正文text21116 1foreign currency transactions and translations21116 2business combination and consolidated financial statements215核心词汇core words and expressions219知识扩展more knowledge220问答题questions221练习题exercises222part 5audit审计chapter 17audit framework审计框架小案例mini case226正文text22617 1agency and nature of audit22617 2professional ethics and codes of conduct230核心词汇core words and expressions234知识扩展more knowledge234问答题questions236chapter 18collecting audit evidence收集审计证据小案例mini case237正文text23718 1riskbased audit23818 2internal control systems24218 3understanding the entity and its environment24418 4assessing the risks of material misstatement24518 5responding to the risk assessment24618 6tests of controls and substantive procedures24718 7sufficient appropriate audit evidence25018 8revenue system252核心词汇core words and expressions257知识扩展more knowledge257问答题questions258chapter 19external auditors report对外审计报告小案例mini case261正文text26119 1types of audit opinions and auditors report26119 2format and content of external auditors report264核心词汇core words and expressions272知识扩展more knowledge272问答题questions272参考文献275