内容简介
本书与当前会计协调发展的趋势相适应，突出会计审计准则的*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，会计准则下财务会计的基本法，上常用的成本与管理会计方法，会计的内容及会计的协调发展，以及*新的审计准则下的审计基本框架。本书内容，使会计审计工作人员和财经专业的学生既能了解会计审计*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。
目录
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
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11Nature and Content of Accounting
12Objectives of Financial Reporting
13Underlying Assumptionr>14Accounting Basir>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>Chapter 2Accounting Concepts and Principles会计概念与原则
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21Qualitative Characteristics of Useful Accounting Information
22Elements of the Financial Statementr>23Recognition and Measurement Principler>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>Chapter 3Financial Statements财务报表
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31Statement of Financial Position
32Statement of Comprehensive Income
33Statement of Changes in Equity
34Statement of Cash Flowr>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Chapter 4The Accounting Cycle会计循环
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41Accounting Equation and DoubleEntry Bookkeeping
42Accounting Cycle
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问答题Questionr>练xerciser>Part 2Financial Accounting财务会计
Chapter 5Current Assets流动资产
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5h and Current Receivabler>52Inventory
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问答题Questionr>练xerciser>Chapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产
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61Investments in Equity and Debt Securitier>62Plant Assets and Intangibler>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Chapter 7Liabilities负债
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71Current Liabilitier>72Bonds Payable and Convertible Bondr>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Chapter 8Owners Equity所有者权益
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81Contributed Capital
82Retained Earningr>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Chapter 9Performance经营成果
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91Income
92Expenser>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Chapter 10Financial Statement Analysis财务报表分析
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101framework for Financial Statement Analysir>102Techniques of Analysir>103Ratio Analysir>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Part 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
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11t Objects and Cost Assignment
112Elements of Cost
113Materials and Labor
114Manufacturing Overheadr>核心词汇Core Words and expressionr>知识扩展More Knowledge
问答题Questionr>练xerciser>Chapter 12Costing Systems成本核算系统
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121Job Costing and Process Costing
122Absorption and Marginal Costing
123Activity based Costing
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问答题Questionr>练xerciser>Chapter 13Management Accounting管理会计
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13t Behavior and CVP Analysir>132Standard Costing and Variance Analysir>133Master Budgetr>134Performance Measurement
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问答题Questionr>练xerciser>Part 4International Accounting会计
Chapter 14International Accounting Harmonization会计协调
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141Advantages of International Accounting Harmonization
142Applicability of International Standardr>143Major International Organizations Promoting Accounting Harmonization
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问答题Questionr>Chapter 15International Accounting Standards Board会计准则理事会
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151Organization of International Accounting Standards Board
152Conceptual framework for Financial Reoprting
15
