圖書簡介
本書是一本為財經(jīng)類專業(yè)會計英語教學而編寫的專業(yè)教材，內容涉及基礎會計理論、財務會計、財務管理、審計的主要內容。全書共由五部分組成，第一部分為會計原則和復式記賬法，第二部分為主要經(jīng)濟業(yè)務的記錄，第三部分為報表編制與分析，第四部分為財務基礎，第五部分為審計。書中每章后面附有詞匯表、練習題或者實務案例，便于廣大讀者學習使用。
作為會計英語教材，本書嘗試用英語講授會計的專業(yè)基礎知識。與以往同類的會計英語教材相比，本書具有以下幾點不同：第一，國內同類的會計英語教材往往僅局限于介紹會計業(yè)務的詳細處理，本書不僅介紹會計業(yè)務的處理，還相應地介紹了財務管理和審計的一些基本知識，便于讀者能全面閱讀財務報告，了解西方會計專業(yè)知識。第二，鑒于會計英語的教學對象主要是高年級學生，對會計專業(yè)知識已經(jīng)有了一定的了解，因而本書著重介紹會計專業(yè)的知識要點，按照“精、新、實”的指導思想來組織編寫，以達到培養(yǎng)具有較高的應用技能和基本素質的高等應用型專門人才的目的。第三，由于各國文化、經(jīng)濟、歷史背景不同，財務報表的列報以及賬戶名稱的使用千差萬別，本書主要根據(jù)國際會計準則和國際財務報告準則中常用的慣例和術語來進行編寫。
目錄
PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM
CHAPTER 1 PRINCIPLES OF ACCOUNTING
1.1 Types of Business Organizations
1.2 The Role of Accounting in Business
1.3 Introduction to Financial Statements
1.4 The Framework for the Preparation and Presentation of Financial Statements
1.5 The Objective of Financial Statements
1.6 Underlying Assumptions
1.7 Qualitative Characteristics of Financial Statements
1.8 The Elements of Financial Statements
1.9 Recognition of the Elements of Financial Statements
1.10 Measurement of the Elements of Financial Statements
CHAPTER Review
Vocabulary
Questions
CHAPTER 2 THE ACCOUNTING CYCLE
2.1 Accounting Cycle
2.2 Analyze Business Transactions
2.3 Journalize the Transactions
2.4 Post to Ledger Accounts
2.5 Prepare a Trial Balance
2.6 Journalize and Post Adjusting Entries
2.7 Prepare an Adjusted Trial Balance
2.8 Prepare Financial Statements
2.9 Journalize and Post Closing Entries
2.10 Prepare a Post-Closing Trial Balance
CHAPTER Review
Vocabulary
Exercise
PART TWO: RECORDING TRANSACTIONS AND EVENTS
CHAPTER 3 CURRENT ASSETS
3.1 Cash
3.2 Trading Securities
3.3 Receivables
3.4 Inventory
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 4 NON-CURRENT ASSETS
4.1 Nature of Non-Current Assets
4.2 Acquisition of Property, Plant and Equipment
4.3 Depreciation of Property, Plant and Equipment
4.4 Disposal of Fixed Assets
4.5 Intangible Assets
CHAPTER Review
Vocabulary
Exercises
CHAPTER 5 LIABILITIES
5.1 The Current and Non-Current Liability Distinction
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Provision and Contingent Liabilities
CHAPTER Review
Vocabulary
Exercises
CHAFFER 6 OWNERS' EQUITY
6.1 Advantages and Disadvantages of a Cbrporate Entity
6.2 Classification of Shares
6.3 Equity in Company
6.4 Accounting for Share Issues
6.5 Accounting for Retained Earnings
6.6 Accounting for Dividend
6.7 Accounting for Other Reserves
6.8 Accounting for Income Taxes by Companies
CHAPTER Review
Vocabulary
Exercises
PART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS
CHAPTER 7 PREPARING FINANCIAL STATEMENTS
7.1 Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB
7.2 Statement of Comprehensive Income
7.3 Statement of Changes in Equity
7.4 Statement of Financial Position
7.5 Statement of Cash Flows
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS
8.1 Standardized Financial Statement for Comparison Purpose
8.2 Ratio Computation and Interpretations
8.3 Using Financial Statement Information
CHAPTER Review
Vocabulary
Questions and Exercises
PART FOUR: FUNDAMENTALS OF FINANCE
CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY
9.1 Overview of Finance
9.2 Time Value of Money
9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)
9.4 Annuity and Perpetuity
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM
10.1 Financial Management Decisions
10.2 Role of Financial Manager
10.3 Goal of Financial Management
10.4 Corporate Governance
10.5 Agency Problem and Solving Mechanism
CHAPTER Review
Vocabulary
Questions
CHAPTER 11 INVESTMENT DECISIONS
11.1 Major Investment Criteria Used in Capital Budgeting
11.2 Important Factors to Consider in Capital Budgeting
11.3 Pro Forma Statements and Estimated Cash Flow
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 12 FINANCING DECISIONS
12.1 Basic Features of Debt Security and Equity Security
12.2 Bond Valuation and Classification
12.3 Stock Classification and Valuation
12.4 Inflation and Interest Rate
CHAPTER Review
Vocabulary
Questions and Exercises
PART FIVE: AUDITING
CHAPTER 13 AN INTRODUCTION TO AUDITING
13.1 Definition of Auditing
13.2 Classification of Auditing
13.3 Other Special Types of Audits
13.4 Professional Code of Ethics
CHAPTER Review
Vocabulary
Case Study
CHAPTER 14 THE AUDIT PLANNING
14.1 Audit Engagement Process
14.2 Duties and Rights of Auditors
14.3 Audit Planning
14.4 Materiality Level
14.5 Risk-based Approach to Auditing
14.6 Materiality and Audit Risks
14.7 Overview of Audit Process
CHAPTER Review
Vocabulary
Case Study
CHAPTER 15 IMPLEMENTATION OF AUDITING
15.1 Nature of Internal Control
15.2 Test of Control
15.3 Substantive Testing
15.4 Audit Sampling
CHAPTER Review
Vocabulary
Case Study
CHAPTER 16 AUDIT REPORT
16.1 Audit Report
16.2 Unqualified Opinion
16.3 Qualified Opinion
16.4 Adverse Opinion
16.5 Disclaimer Opinion
CHAPTER Review
Vocabulary
Case Study
APPENDIX
Table 1 Future Value Factors
Table 2 Future Value of Annuity Factors (Ordinary Annuity)
Table 3 Present Value Factors
Table 4 Present Value of Annuity Factors (Ordinary Annuity)
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