會計審計專業英語（第4版）

《會計審計專業英語（第4版）》是2019年11月機械工業出版社出版的圖書，作者是賀欣、溫倩、羅殿英。

基本介紹

• 中文名：會計審計專業英語（第4版）
• 作者：賀欣、溫倩、羅殿英
• ISBN：9787111625742
• 頁數：256
• 定價：45.0元
• 出版社：機械工業出版社
• 出版時間：2019年11月
• 裝幀：平裝
• 開本：16開

內容簡介

本書與當前國際會計協調發展的趨勢相適應，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式，國際會計準則下財務會計的基本處理方法，國際上常用的成本與管理會計方法，國際會計的內容及國際會計的協調發展，以及*新的國際審計準則下的審計基本框架。本書內容全面，使會計審計工作人員和財經專業的學生既能了解國際會計審計*新發展，又能熟練掌握會計審計英語。每章分別設有案例和知識擴展，以引導學生深入思考。

圖書目錄

推薦序

前言

Part 1Accounting Principle會計原理

Chapter 1Accounting and Its Environment會計與環境

小案例Mini Case

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11Nature and Content of Accounting

12Objectives of Financial Reporting

13Underlying Assumptions

14Accounting Basis

核心辭彙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

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21Qualitative Characteristics of Useful Accounting Information

22Elements of the Financial Statements

23Recognition and Measurement Principles

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

Chapter 3Financial Statements財務報表

小案例Mini Case

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31Statement of Financial Position

32Statement of Comprehensive Income

33Statement of Changes in Equity

34Statement of Cash Flows

核心辭彙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

小案例Mini Case

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41Accounting Equation and DoubleEntry Bookkeeping

42Accounting Cycle

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Part 2Financial Accounting財務會計

Chapter 5Current Assets流動資產

小案例Mini Case

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51Cash and Current Receivables

52Inventory

核心辭彙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、固定資產與無形資產

小案例Mini Case

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61Investments in Equity and Debt Securities

62Plant Assets and Intangibles

核心辭彙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

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71Current Liabilities

72Bonds Payable and Convertible Bonds

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 8Owners Equity所有者權益

小案例Mini Case

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81Contributed Capital

82Retained Earnings

核心辭彙Core Words and Expressions

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問答題Questions

練習題Exercises

Chapter 9Performance經營成果

小案例Mini Case

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91Income

92Expenses

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 10Financial Statement Analysis財務報表分析

小案例Mini Case

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101Framework for Financial Statement Analysis

102Techniques of Analysis

103Ratio Analysis

核心辭彙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成本術語與概念介紹

小案例Mini Case

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111Cost Objects and Cost Assignment

112Elements of Cost

113Materials and Labor

114Manufacturing Overheads

核心辭彙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

小案例Mini Case

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121Job Costing and Process Costing

122Absorption and Marginal Costing

123Activity Based Costing

核心辭彙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

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131Cost Behavior and CVP Analysis

132Standard Costing and Variance Analysis

133Master Budgets

134Performance Measurement

核心辭彙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國際會計協調

小案例Mini Case

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141Advantages of International Accounting Harmonization

142Applicability of International Standards

143Major International Organizations Promoting Accounting Harmonization

核心辭彙Core Words and Expressions

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問答題Questions

Chapter 15International Accounting Standards Board國際會計準則理事會

小案例Mini Case

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151Organization of International Accounting Standards Board

152Conceptual Framework for Financial Reoprting

153Core Standards by International Accounting Standards Committee

154IFRSs and US GAAP

核心辭彙Core Words and Expressions

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問答題Questions

Chapter 16Special Accounting Treatments in Multinational Corporations

跨國公司的特殊業務會計處理

小案例Mini Case

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161Foreign Currency Transactions and Translations

162Business Combination and Consolidated Financial Statements

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Part 5Audit審計

Chapter 17Audit Framework審計框架

小案例Mini Case

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171Agency and Nature of Audit

172Professional Ethics and Codes of Conduct

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

Chapter 18Collecting Audit Evidence收集審計證據

小案例Mini Case

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181RiskBased Audit

182Internal Control Systems

183Understanding the Entity and Its Environment

184Assessing the Risks of Material Misstatement

185Responding to the Risk Assessment

186Tests of Controls and Substantive Procedures

187Sufficient Appropriate Audit Evidence

188Revenue System

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 19External Auditors Report對外審計報告

小案例Mini Case

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191Types of Audit Opinions and Auditors Report

192Format and Content of External Auditors Report

核心辭彙Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

參考文獻