会计学专业新企业会计准则系列教材会计审计专业英语(第4版)/贺欣_PDF下载[159MB-百度云]贺欣温倩罗殿英

本书特色

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本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的*新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及*新的国际审计准则下的审计基本框架。本书内容全面，使会计审计工作人员和财经专业的学生既能了解国际会计审计*新发展，又能熟练掌握会计审计英语。每章分别设有案例和知识扩展，以引导学生深入思考。

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内容简介

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本书与当前靠前会计协调发展的趋势相适应，突出靠前会计审计准则的*新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，靠前会计准则下财务会计的基本处理方法，靠前上常用的成本与管理会计方法，靠前会计的内容及靠前会计的协调发展，以及*新的靠前审计准则下的审计基本框架。本书内容全面，使会计审计工作人员和财经专业的学生既能了解靠前会计审计*新发展，又能熟练掌握会计审计英语。每章分别设有案例和知识扩展，以引导学生深入思考。

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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 Case正文Text1��1Nature and Content of Accounting1��2Objectives of Financial Reporting1��3Underlying Assumptions1��4Accounting Basis核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 2Accounting Concepts and Principles会计概念与原则小案例Mini Case正文Text2��1Qualitative Characteristics of Useful Accounting Information2��2Elements of the Financial Statements2��3Recognition and Measurement Principles核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 3Financial Statements财务报表小案例Mini Case正文Text3��1Statement of Financial Position3��2Statement of Comprehensive Income3��3Statement of Changes in Equity3��4Statement of Cash Flows核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 4The Accounting Cycle会计循环小案例Mini Case正文Text4��1Accounting Equation and Double�睧ntry Bookkeeping4��2Accounting Cycle核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 2Financial Accounting财务会计Chapter 5Current Assets流动资产小案例Mini Case正文Text5��1Cash and Current Receivables5��2Inventory核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产小案例Mini Case正文Text6��1Investments in Equity and Debt Securities6��2Plant Assets and Intangibles核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 7Liabilities负债小案例Mini Case正文Text7��1Current Liabilities7��2Bonds Payable and Convertible Bonds核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 8Owners�� Equity所有者权益小案例Mini Case正文Text8��1Contributed Capital8��2Retained Earnings核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 9Performance经营成果小案例Mini Case正文Text9��1Income 9��2Expenses核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 10Financial Statement Analysis财务报表分析小案例Mini Case正文Text10��1Framework for Financial Statement Analysis10��2Techniques of Analysis10��3Ratio Analysis核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 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 Case正文Text11��1Cost Objects and Cost Assignment11��2Elements of Cost11��3Materials and Labor11��4Manufacturing Overheads核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 12Costing Systems成本核算系统小案例Mini Case正文Text12��1Job Costing and Process Costing12��2Absorption and Marginal Costing12��3Activity Based Costing核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 13Management Accounting管理会计小案例Mini Case正文Text13��1Cost Behavior and CVP Analysis13��2Standard Costing and Variance Analysis13��3Master Budgets13��4Performance Measurement核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 4International Accounting国际会计Chapter 14International Accounting Harmonization国际会计协调小案例Mini Case正文Text14��1Advantages of International Accounting Harmonization14��2Applicability of International Standards14��3Major International Organizations Promoting Accounting Harmonization核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 15International Accounting Standards Board国际会计准则理事会小案例Mini Case正文Text15��1Organization of International Accounting Standards Board15��2Conceptual Framework for Financial Reoprting15��