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书名 会计英语(第2版21世纪会计学系列教材)
分类 教育考试-外语学习-英语
作者 陈少华
出版社 厦门大学出版社
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本教材共分四大部分二十三章。第一部分为财务会计,共六章,主要内容包括会计循环、财务报告、会计要素、会计理论、财务会计报表分析及国际会计;第二部分为管理会计,共四章,主要内容包括管理会计简介、本一量一利分析、计划与控制及决策等;第三部分为审计,共五章,主要内容涉及审计理论、审计流程、审计循环和审计报告等;第四部分为公司理财,共八章,主要内容涉及价值、风险、证券市场效率、期权、税务、兼并以及国际理财等。

目录

前言

Part One: Financial Accounting

 Chapter 1 Review of the Accounting Cycle

  1-1 Recording Phase

  1-2 Reporting Phase

  Reading Material

  Exercises

 Chapter 2 Introduction to Financial Reports

  2-1 Introduction

  2-2 The Balance Sheet and Notes to the FinancialStatements

  2-3 The Income Statement

  2-4 The Statement of Cash Flows

  Reading Material

  Exercises

 Chapter 3 Accounting Elements

  3-1 Assets, Liabilities and Equity

  3-2 Revenue, Expenses and Profit

  Reading Material

  Exercises

 Chapter 4 Accounting Theory

  4-1 Introduction to Accounting Theory

  4-2 Conceptual Framework

  4-3 The Structure of an Accounting Theory

  Reading Material

  Exercises

 Chapter 5 Financial Start Analysis

5-1 Financial Ratio Analysis

  5-2 Other Approaches

  Reading Material

  Exercises

 Chapter 6 International Financial Accounting

  6-1 The Internationalization of Accounting

  6-2 Comparative Practices

  6-3 Foreign Currency Translation

  Reading Material

  Exercises

Part Two: Managerial Accounting

 Chpter 7 Introduction to Managerial Accounting

  7-1 Overview

  Reading Material

  Exercises

 Chapter 8 Cost Terms,System Design,and Cost Behavior

  8-1 Cost Terms: Concepts and Classifications

  8-2 Systems Design:Job-order Costing and Process Costing

  8-3 Cost Behavior

  Reading Material

  Exercises

 Chapter 9 Planning and Control

  9-1 Cost-Volume-Profit Analysis

  9-2 Budgeting:Profit Planning and Control System

  9-3 Standard Costing and Performance Measures

  9-4 Responsibility Accounting and Income Reporting

  Reading Material

  Exercises

 Chapter 10 Using Accounting Information in Making Decisions

  10-1 Decision-making: Relevant Costs and Benefits

  10-2 Cost Analysis and Pricing Decisions

  Reading Material

  Exercises

Part Three: Auditing

 Chapter 11 Introduction

  Reading Material

  Exercises

 Chapter 12 Auditing Theory

  Reading Material

  Exercises

 Chapter 13 Auditing Process

  13-1 Client Acceptance,Continuance and Audit Planning

  13-2 Internal Control and Assessing Control Risk

  13-3 Compliance Test

  13-4 Substantive Tests

  Reading Material

  Exercises

 Chapter 14 Audit Program Applications

  14-1 Revenue and Collection Cycle

  14-2 Acquisition and Expenditure Cycle

  14-3 Production Cycle

  14-4 Financing and Investment Cycle

  Reading Material

  Exercises

 Chapter 15 Audit Report

  Reading Material

  Exercises

Part Four: Corporate Finance

 Chapter 16 Introduction to Finance

  Reading Material

  Exercises

 Chapter 17 Value

  17-1 Introduction to Present Value

  17-2 The Calculation of Present Value

  17-3 The Value of Common Stocks

  Reading Material

  Exercises

 Chapter 18 Risk

  18-1 Introduction to Risk,Return and the Opportunity Cost of Capital

  18-2 Risk and Return

  18-3 Capital Budgeting and Risk

  18-4 Organizing Capital Expenditure and Evaluating Performance

  Reading Material

  Exercises

 Chapter 19 Financing Decisions and Market Efficiency

  19-1 Review of Market Efficiency

  19-2 An Overview of Corporate Financing

  Reading Material

  Exercises

 Chapter 20 Dividend Policy and Capital Structure

  20-1 The Dividend Controversy

  20-2 Does Debt Policy Matter?

  20-3 How Much Should a Firm Borrow?

  20-4 Interactions of Investment and Financing Decisions

  Reading Material

  Exercises

 Chapter 21 Options

  21-1 Corporate Liabilities and the Valuation of Options

  21-2 Applications of Option Pricing Theory

  Reading Material

  Exercises

 Chapter 22 Mergers and International Financing

  22-1 Mergers

  22-2 International Financing

Reading Material

  Exercises

 Chapter 23 Taxation

  23-1 Tax System

  23-2 Tax Administration

Reading Material

  Exercises

各章阅读材料译文

 第1章 阅读材料公认会计准则

 第2章 阅读材料财务现金流

 第3章 阅读材料企业组织的形式

 第4章 阅读材料会计理论扮演次要角色——会计准则委员会(ASB)在面对员工持股、会计准则受到威胁时后退了

 第5章 阅读材料从财务报表到商业分析

 第6章 阅读材料外币折算和汇率风险的来源

 第7章 阅读材料利用管理工具做出有效决策

 第8章 阅读材料成本会计的标准

 第9章 阅读材料作业成本法框架下的弹性预算

 第10章 阅读材料基金业稳步推出公允价值定价

 第11章 阅读材料安达信走了,剩下的四家将做得很好

 第12章 阅读材料实质上与形式上的独立性

 第13章 阅读材料让电脑发挥作用

 第14章 阅读材料分析性程序

 第15章 阅读材料审计报告

 第16章 阅读材料资本:当准则不被接受时

 第17章 阅读材料公司如何对未使用的空间做会计处理?

 第18章 阅读材料华盛顿是否需要一套新的工具书?——资本预算是一项有用的工具

 第19章 阅读材料行业/公司的焦点:波音公司的Belyamani及时挽救飞机订单——高管及其销售团队推进运营商和贷款人的合作

 第20章 阅读材料较高利率改变融资策略——现在一些公司在发行债务,而另外一些在等待

 第21章 阅读材料期权报告:对冲持续时卖方谨慎出价

 第22章 阅读材料2003年市场与金融年末回顾:并购的复兴

 第23章 阅读材料帮助农民的税制改革

Answers

References

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