本書與當(dāng)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(zhǔn)則的最新進(jìn)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(zhǔn)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，以及最新的國際審計準(zhǔn)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(xué)生既能了解國際會計審計最新發(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(dǎo)學(xué)生深入思考。
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 Case2
正文Text2
1 1Nature and Content of Accounting2
1 2Objectives of Financial Reporting5
1 3Underlying Assumptions7
1 4Accounting Basis8
核心詞匯Core Words and Expressions9
知識擴展More Knowledge9
問答題Questions10
Chapter 2Accounting Concepts and Principles會計概念與原則
小案例Mini Case11
正文Text11
2 1Qualitative Characteristics of Useful Accounting Information11
2 2Elements of the Financial Statements15
2 3Recognition and Measurement Principles18
核心詞匯Core Words and Expressions20
知識擴展More Knowledge20
問答題Questions22
Chapter 3Financial Statements財務(wù)報表
小案例Mini Case23
正文Text23
3 1Statement of Financial Position24
3 2Statement of Comprehensive Income26
3 3Statement of Changes in Equity28
3 4Statement of Cash Flows30
核心詞匯Core Words and Expressions32
知識擴展More Knowledge33
問答題Questions37
練習(xí)題Exercises37
Chapter 4The Accounting Cycle會計循環(huán)
小案例Mini Case40
正文Text40
4 1Accounting Equation and DoubleEntry Bookkeeping41
4 2Accounting Cycle43
核心詞匯Core Words and Expressions54
知識擴展More Knowledge54
問答題Questions57
練習(xí)題Exercises57
Part 2Financial Accounting財務(wù)會計
Chapter 5Current Assets流動資產(chǎn)
小案例Mini Case62
正文Text62
5 1Cash and Current Receivables63
5 2Inventory65
核心詞匯Core Words and Expressions69
知識擴展More Knowledge70
問答題Questions71
練習(xí)題Exercises72
Chapter 6Investments,Plant Assets and Intangibles
投資、固定資產(chǎn)與無形資產(chǎn)
小案例Mini Case75
正文Text75
6 1Investments in Equity and Debt Securities75
6 2Plant Assets and Intangibles78
核心詞匯Core Words and Expressions82
知識擴展More Knowledge83
問答題Questions85
練習(xí)題Exercises86
Chapter 7Liabilities負(fù)債
小案例Mini Case89
正文Text89
7 1Current Liabilities89
7 2Bonds Payable and Convertible Bonds92
核心詞匯Core Words and Expressions94
知識擴展More Knowledge95
問答題Questions96
練習(xí)題Exercises97
Chapter 8Owners’Equity所有者權(quán)益
小案例Mini Case99
正文Text99
8 1Contributed Capital100
8 2Retained Earnings102
核心詞匯Core Words and Expressions106
知識擴展More Knowledge106
問答題Questions107
練習(xí)題Exercises107
Chapter 9Performance經(jīng)營成果
小案例Mini Case109
正文Text109
9 1Income109
9 2Expenses113
核心詞匯Core Words and Expressions114
知識擴展More Knowledge115
問答題Questions116
練習(xí)題Exercises116
Chapter 10Financial Statement Analysis財務(wù)報表分析
小案例Mini Case118
正文Text118
10 1Framework for Financial Statement Analysis119
10 2Techniques of Analysis120
10 3Ratio Analysis124
核心詞匯Core Words and Expressions128
知識擴展More Knowledge128
問答題Questions130
練習(xí)題Exercises130
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 Case134
正文Text134
11 1Cost Objects and Cost Assignment134
11 2Elements of Cost135
11 3Materials and Labor136
11 4Manufacturing Overheads138
核心詞匯Core Words and Expressions145
知識擴展More Knowledge145
問答題Questions146
練習(xí)題Exercises147
Chapter 12Costing Systems成本核算系統(tǒng)
小案例Mini Case149
正文Text149
12 1Job Costing and Process Costing150
12 2Absorption and Marginal Costing154
12 3Activity Based Costing157
核心詞匯Core Words and Expressions159
知識擴展More Knowledge159
問答題Questions159
練習(xí)題Exercises160
Chapter 13Management Accounting管理會計
小案例Mini Case164
正文Text164
13 1Cost Behavior and CVP Analysis165
13 2Standard Costing and Variance Analysis168
13 3Master Budgets172
13 4Performance Measurement175
核心詞匯Core Words and Expressions177
知識擴展More Knowledge178
問答題Questions180
練習(xí)題Exercises182
Part 4International Accounting國際會計
Chapter 14International Accounting Harmonization國際會計協(xié)調(diào)
小案例Mini Case188
正文Text188
14 1Advantages of International Accounting Harmonization188
14 2Applicability of International Standards189
14 3Major International Organizations Promoting Accounting Harmonization191
核心詞匯Core Words and Expressions194
知識擴展More Knowledge195
問答題Questions197
Chapter 15International Accounting Standards Board
國際會計準(zhǔn)則理事會
小案例Mini Case198
正文Text198
15 1Organization of International Accounting Standards Board199
15 2Framework for the Preparation and Presentation of Financial Statements202
15 3Core Standards by International Accounting Standards Committee204
15 4IFRSs and US GAAP205
核心詞匯Core Words and Expressions207
知識擴展More Knowledge208
問答題Questions210
Chapter 16Special Accounting Treatments in Multinational Corporations跨國公司的特殊業(yè)務(wù)會計處理
小案例Mini Case211
正文Text211
16 1Foreign Currency Transactions and Translations211
16 2Business Combination and Consolidated Financial Statements215
核心詞匯Core Words and Expressions219
知識擴展More Knowledge220
問答題Questions221
練習(xí)題Exercises222
Part 5Audit審計
Chapter 17Audit Framework審計框架
小案例Mini Case226
正文Text226
17 1Agency and Nature of Audit226
17 2Professional Ethics and Codes of Conduct230
核心詞匯Core Words and Expressions234
知識擴展More Knowledge234
問答題Questions236
Chapter 18Collecting Audit Evidence收集審計證據(jù)
小案例Mini Case237
正文Text237
18 1Riskbased Audit238
18 2Internal Control Systems242
18 3Understanding the Entity and its Environment244
18 4Assessing the Risks of Material Misstatement245
18 5Responding to the Risk Assessment246
18 6Tests of Controls and Substantive Procedures247
18 7Sufficient Appropriate Audit Evidence250
18 8Revenue System252
核心詞匯Core Words and Expressions257
知識擴展More Knowledge257
問答題Questions258
Chapter 19External Auditors Report對外審計報告
小案例Mini Case261
正文Text261
19 1Types of Audit Opinions and Auditors Report261
19 2Format and Content of External Auditors Report264
核心詞匯Core Words and Expressions272
知識擴展More Knowledge272
問答題Questions272
參考文獻(xiàn)275
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