会计英语_PDF下载[89MB-百度云]马建威

本书特色

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本书作为英文版会计学的教材，内容严谨，体系完整，案例丰富，语言通俗，书后附有账户的中英文对照表，十分适合作为英语会计初学者学习教材。本书已经作为教材出版过，编排较成熟。
　　书中的部分内容以及附件没有资料来源，并且缺少参考文献，需要作者补充。

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unit 1 accounting : the language of business　section 1 : the purpose of accounting and financial reporting ~　section 2: accounting bases and accounting assumptions　section 3 : qualitative characteristics of accounting informationunit 2 cash　section 1: cash and internal control　section 2: internal controls ov.er cashunit 3 receivables　section 1 : receivables　section 2 : notes receivableunit 4 inventories　section ! : inventory in brief　section 2: determining actual quantities in the inventory　section 3 : costs included in inventory　section 4: inventory accounting systems　section 5 : methods of pricing inventory at costunit 5 investments　section 1 : investments: the classification and valuation　section 2: international accounting differences　section 3 : financial instruments　section 4: additional issues for investmentsunit 6 property, plant and equipment　section 1 : acquisition and valuation of plant and equipment　section 2: depreciation of property, plant and equipment　section 3 : disposal of plant and equipmentunit 7 intangible assets　section 1 : valuation of intangibles　section 2 : amortization or impairment of intangible assets　section 3: research and development costs　section 4: identifiable intangible assets　section 5 : goodwillunit 8 liabilities　section 1 : current liabilities　section 2: estimated liabilities, loss contingencies, and commitments -“　section 3: long-term liabilitiesunit 9 stockholder’s equity　section 1: the structure of the owner’s equity　section 2: accounting for stock transactions　section 3 : capital reserveunit 10 income, revenue, expense and profit　section 1 : definition of income, revenue and gains　section 2 : revenue　section 3 : expenses　section 4: profit and profit distributionunit 11 accounting changes and errors　section 1 : types of accounting changes and methods of disclosure ~　section 2: accounting for a change in accounting principle　section 3 : accounting for a change in an estimate and a reporting entity　section 4 : accounting for the correction of an errorunit 12 financial statements　section 1 : environment of financial reporting　section 2: conceptual framework of financial reporting　section 3: financial statements　section 4: notes and other information　section 5 : reformation of financial statements presentationunit 13 internal control　section 1 : concept of internal control　section 2 : objectives and elements of internal control　section 3 : relationship of objectives and components　section 4: roles and responsibilities in internal control　section 5 : fraud and control precisionunit 14 financial statement analysis　section 1 : basics of financial statement analysis　section 2 : methods of financial statement analysis　section 3: sustainability and irregular items　section 4: limitations of financial statement analysisappendix a accounting standard for business enterprises: basic standard ~appendix b chart of accounts (chinese-english)references