图书介绍
会计专业英语教程PDF|Epub|txt|kindle电子书版本网盘下载
- 马建威主编 著
- 出版社: 沈阳:东北财经大学出版社
- ISBN:9787811224788
- 出版时间:2008
- 标注页数:329页
- 文件大小:51MB
- 文件页数:337页
- 主题词:会计学-英语-教材
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图书目录
Part Ⅰ Financial Accounting1
Chapter 1 Financial Accounting Conceptual Framework2
1.1 The Purpose of Accounting and Financial Reporting3
1.2 Accounting Basis and Accounting Assumptions8
1.3 Financial Accounting Principles and Measurement Bases12
1.4 Qualitative Characteristics of Accounting Information18
Chapter 2 Accounting for Assets (Ⅰ )28
2.1 Cash and Internal Control over Cash Transactions29
2.2 Accounts Receivable and Notes Receivable43
2.3 Inventories53
Chapter 3 Accounting for Assets (Ⅱ)66
3.1 Plant and Equipment67
3.2 Accounting for Intangibles74
3.3 Investments82
Chapter 4 Liabilities92
4.1 Current Liabilities92
4.2 Long-Term Liabilities100
Chapter 5 Owners’ Equity125
5.1 Income, Expenses and Profits125
5.2 Owners’ Equity136
Chapter 6 Financial Reports149
6.1 Financial Statements149
6.2 Notes and Other Information158
PartⅡ Cost and Management Accounting162
Chapter 7 Calculation and Management of the Cost163
7.1 Full Costing164
7.2 Deriving Full Costs164
7.3 Activity-Based Costing170
7.4 Cost and Pricing174
Chapter 8 The Behavior of Costs and Decision179
8.1 The Relevant Costs179
8.2 The Behavior of Costs182
8.3 Cost-Volume-Profit Analysis186
8.4 Marginal Analysis and Decision191
Chapter 9 Budgeting and Budgetary Control199
9.1 Budgets and Plans199
9.2 The Budget-Setting Process204
9.3 Variance and Budgetary Control207
Part Ⅲ Corporate Finance218
Chapter 10 Financial Operations219
10.1 Financial Instruments and Markets220
10.2 The Financing Decision228
10.3 The Investment Decision236
Chapter 11 Evaluating Financial Performance245
11.1 The Cash Flow Cycle246
11.2 Financial Statements and the Value Problem247
11.3 The Levers of Financial Performance249
11.4 Ratio Analysis260
Part Ⅳ Auditing266
Chapter 12 Auditing Principles267
12.1 Auditing Basis and Auditing Objectives267
12.2 Materiality and Auditing Risk271
12.3 Auditing Evidence and Auditing Sampling277
Chapter 13 Audit Working Papers and Auditing Reports292
13.1 Auditing Working Papers293
13.2 Auditing Reports302
Chapter 14 Other Assurance Engagements and Quality Control316
14.1 Other Assurance Engagements317
14.2 Quality Control323
Main References328