編輯推薦:

內(nèi)容簡介:本書與當前國際會計協(xié)調(diào)發(fā)展的趨勢相適應(yīng)，突出國際會計審計準則的*新進展。全書共分為五個部分，分別介紹了會計的基本概念和基本程序，國際會計準則下財務(wù)會計的基本處理方法，國際上常用的成本與管理會計方法，國際會計的內(nèi)容及國際會計的協(xié)調(diào)發(fā)展，以及*新的國際審計準則下的審計基本框架。本書內(nèi)容全面，使會計審計工作人員和財經(jīng)專業(yè)的學生既能了解國際會計審計*新發(fā)展，又能熟練掌握會計審計英語。每章分別設(shè)有案例和知識擴展，以引導學生深入思考。

作者簡介:

目錄:推薦序
前言
Part 1Accounting Principle會計原理
Chapter 1Accounting and Its Environment會計與環(huán)境
小案例Mini Case
正文Text
11Nature and Content of Accounting
12Objectives of Financial Reporting
13Underlying Assumptions
14Accounting Basis
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
Chapter 2Accounting Concepts and Principles會計概念與原則
小案例Mini Case
正文Text
21Qualitative Characteristics of Useful Accounting Information
22Elements of the Financial Statements
23Recognition and Measurement Principles
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
Chapter 3Financial Statements財務(wù)報表
小案例Mini Case
正文Text
31Statement of Financial Position
32Statement of Comprehensive Income
33Statement of Changes in Equity
34Statement of Cash Flows
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 4The Accounting Cycle會計循環(huán)
小案例Mini Case
正文Text
41Accounting Equation and DoubleEntry Bookkeeping
42Accounting Cycle
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Part 2Financial Accounting財務(wù)會計
Chapter 5Current Assets流動資產(chǎn)
小案例Mini Case
正文Text
51Cash and Current Receivables
52Inventory
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 6Investments,Plant Assets and Intangibles投資、固定資產(chǎn)與無形資產(chǎn)
小案例Mini Case
正文Text
61Investments in Equity and Debt Securities
62Plant Assets and Intangibles
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 7Liabilities負債
小案例Mini Case
正文Text
71Current Liabilities
72Bonds Payable and Convertible Bonds
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 8Owners Equity所有者權(quán)益
小案例Mini Case
正文Text
81Contributed Capital
82Retained Earnings
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 9Performance經(jīng)營成果
小案例Mini Case
正文Text
91Income
92Expenses
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 10Financial Statement Analysis財務(wù)報表分析
小案例Mini Case
正文Text
101Framework for Financial Statement Analysis
102Techniques of Analysis
103Ratio Analysis
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Part 3Cost and Management Accounting成本與管理會計
Chapter 11An Introduction to Cost terms and Concepts成本術(shù)語與概念介紹
小案例Mini Case
正文Text
111Cost Objects and Cost Assignment
112Elements of Cost
113Materials and Labor
114Manufacturing Overheads
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 12Costing Systems成本核算系統(tǒng)
小案例Mini Case
正文Text
121Job Costing and Process Costing
122Absorption and Marginal Costing
123Activity Based Costing
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Chapter 13Management Accounting管理會計
小案例Mini Case
正文Text
131Cost Behavior and CVP Analysis
132Standard Costing and Variance Analysis
133Master Budgets
134Performance Measurement
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
練習題Exercises
Part 4International Accounting國際會計
Chapter 14International Accounting Harmonization國際會計協(xié)調(diào)
小案例Mini Case
正文Text
141Advantages of International Accounting Harmonization
142Applicability of International Standards
143Major International Organizations Promoting Accounting Harmonization
核心詞匯Core Words and Expressions
知識擴展More Knowledge
問答題Questions
Chapter 15International Accounting Standards Board國際會計準則理事會
小案例Mini Case
正文Text
151Organization of International Accounting Standards Board
152Conceptual Framework for Financial Reoprting
15