孙坤编写的《会计英语》将致力于囊括会计与审计领域的常用词汇和专业术语,为基本概念、原则和方法提供准确的英语表达方式,引领读者学习会计与审计理论和实务的英语表达。本教材致力于提高读者的书面及口头的英语表达能力,而不把重点放在具体的会计程序操作方面。内容涵盖财务会计和审计的基本知识,反映了国际国内会计和审计准则的最新内容,使本教材不仅适用于会计专业的学习者,也适用于从事注册会计师职业的读者。
孙坤编写的《会计英语》是针对应用型本科学生编写的系列教材之一。《会计英语》以国际会计准则和审计准则为蓝本,为广大会计、财务专业学生提供了学习会计英语的优质材料。《会计英语》共分为两大部分,分别针对会计准则以及审计准则中的英语进行了系统地介绍和讲解。
Part 1 Financial Accounting
Unit 1 Accounting and Accounting Information
Unit 2 Accounting Assumptions
Unit 3 Recognition and Measurement Principles
Unit 4 Accounting Cycle
Unit 5 Financial Statements
Unit 6 Notes to Financial Statements
Unit 7 Cash
Unit 8 Receivables
Unit 9 Inventories
Unit 10 Plant and Equipment
Unit 11 Intangible Assets and Natural Resources
Unit 12 Investments
Unit 13 Current Liabilities
Unit 14 Non-current Liabilities
Unit 15 Owners' Equity
Unit 16 Revenues
Unit 17 Expenses
Unit 18 Analysis of Financial Statements
Part 2 Auditing
Unit 19 An Overview of Auditing
Unit 20 Professional Ethics
Unit 21 Audit Objectives
Unit 22 Audit Process
Unit 23 Materiality
Unit 24 Audit Risk
Unit 25 Audit Evidence
Unit 26 Audit Tests
Unit 27 Audit Sampling
Unit 28 Internal Control
Unit 29 Application of the Audit Process to Transaction Cycles
Unit 30 Audit Report
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