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书名 会计专业英语(21世纪会计系列教材)
分类 教育考试-外语学习-英语
作者 郭葆春
出版社 中国人民大学出版社
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郭葆春主编的《会计专业英语》以财务会计为主,同时兼顾管理会计和审计的基本内容,按照最新会计和审计准则展开相关知识的介绍,并且将理论与实务紧密结合。本教材共分六章,第1章介绍会计学原理知识,第2章叙述中级财务会计知识,第3章阐释财务报表和财务分析,第4章选取高级财务会计的合并报表内容进行解释,第5章介绍管理会计的基础知识,第6章梳理了审计知识。全书用语简洁规范。各章均附有重要专业术语的中英文对照,并提供课后习题,帮助读者更好地掌握和应用教材介绍的知识,便于口头和书面练习或测试。

目录

Lesson 1 Principle of Financial Accounting

 TOPIC 1.1 Introduction to Accounting

 TOPIC 1.2 Conceptual Framework for Financial Reporting

 TOPIC 1.3 The Accounting Equation

 TOPIC 1.4 Accounting Cycle

 GLOSSARY

 EXERCISE

Lesson 2 Intermediate Financial Accounting

 TOPIC 2.1 Cash

 TOPIC 2.2 Sale and Receivables

 TOPIC 2.3 Investments

 TOPIC 2.4 Inventory

 TOPIC 2.5 Fixed Assets and Intangibles Assets

 TOPIC 2.6 Liabilities

 TOPIC 2.7 Shares

 GLOSSARY

 EXERCISE

Lesson 3 Financial Statements and Financial Statement Analysis

 TOPIC 3.1 Financial Statements

 TOPIC 3.2 Financial Statement Analysis

 GLOSSARY

 EXERCISE

Lesson 4 Consolidation Accounting

 TOPIC 4.1 Recording and Reporting Inter-Corporate Investments

 TOPIC 4.2 Consolidation of 100% Owned Subsidiaries When the Parent Uses the Equity Method

 TOPIC 4.3 Consolidation of Less Than 100% Owned Subsidiaries When the Parent Uses the Equity Method

 GLOSSARY

 EXERCISE

Lesson 5 Managerial Accounting

 TOPIC 5.1 Introduction

 TOPIC 5.2 Manufacturing Cost Concepts

 TOPIC 5.3 Cost Classification

 TOPIC 5.4 Cost Behaviour

 TOPIC 5.5 CVP Analysis

 GLOSSARY

 EXERCISE

Lesson 6 Auditing

 TOPIC 6.1 Introduction to Auditing

 TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS

 TOPIC 6.3 Audit Planning

 TOPIC 6.4 Internal Controls

 TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit

 GLOSSARY

 EXERCISE

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