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会计专业英语

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  • 类　　别：会计学系列
  • 书　　名：会计专业英语
  • 主　　编：王华
  • 定　　价：49
  • 开　　本：16开
  • 时　　间：2021年1月
  • 出  版  社：同济大学出版社
  • 书　　号：978-7-5608-7587-3

内容摘要

        本书从会计信息的产生、使用以及鉴证三个层次出发，采用逐步递进的方法，阐述了与财务会计、管理会计、财务管理及审计相关的专业英语知识。 
        全书采用层级递进的方法阐述了会计信息从产生、使用到鉴证的全过程，在重点介绍财务会计专业英语的同时，兼顾管理会计、审计和财务管理的基本内容，引导读者全方位地理解会计相关学科的专业英语，帮助其在实务应用及后续学习中打下稳固的专业英语基础。
 

目录

Part 1 Financial Accounting
Chapter 1 Principle of Financial Accounting
        Topic 1: Nature of Accounting 
        Topic 2: Qualitative Characteristics of Accounting Information
        Topic 3: The Assumption and Principle of Accounting
        Topic 4: The Accounting Equation and Double entry Bookkeeping
Chapter 2 Accounting Cycle
        Topic 1: Basics of Accounting Cycle
        Topic 2: Journals and Ledgers 
        Topic 3: The Trial Balance
        Topic 4: Adjusting Procedures 
        Topic 5: Closing Process
Chapter 3 Assets
        Topic 1: Current Assets
        Topic 2: Non current Assets
Chapter 4 Liability
        Topic 1: Current Liability
        Topic 2: Non current Liability
Chapter 5 Owners' Equity 
        Topic 1: Forms of Business Organization
        Topic 2: Equity in Company
        Topic 3: Classification of Shares
        Topic 4: Accounting for Different Equity
Chapter 6 Revenues and Expenses
        Topic 1: Revenues
        Topic 2: Expense
Chapter 7 Introduction to Financial Statements
        Topic 1: An Overview of Financial Statement
        Topic 2: Balance Sheet
        Topic 3: Income Statement
        Topic 4: Statement of Retained Earnings
        Topic 5: Statement of Cash Flows
        Topic 6: Notes and Other Disclosures
Chapter 8 Financial Statements Analysis
        Topic 1: Basic Analytical Procedures
        Topic 2: Ratio Computations and Interpretations
        Topic 3: Other Analytical Approaches
Part 2 Management Accounting
Chapter 9 Introduction to Management Accounting 
        Topic 1: An overview of Management Accounting 
        Topic 2: Management Accounting in Value Creation
Chapter 10 Cost Behavior Analysis
        Topic 1: Cost Classification
        Topic 2: Cost Behavior 
        Topic 3: Absorption and Variable Costing
Chapter 11 Planning and Control
        Topic 1: CVP Analysis 
        Topic 2: Budgeting for Planning and Control 
        Topic 3: Standard Costing and Performance Measurement 
        Topic 4: Responsibility Accounting 
Part 3 Financial Management
Chapter 12 Introduction to Financial Management 
        Topic 1: An Overview of Financial Management
        Topic 2: Financial Instruments and Markets
        Topic 3: Time Value of Money
Chapter 13 Risk and Return
        Topic 1: Measuring the Risk and Return
        Topic 2: Investment Portfolio
        Topic 3: Beta and Capital Asset Pricing Model
        Topic 4: Efficient Market Hypothesis 
Chapter 14 Capital Structure and Dividend Policy
        Topic 1: Cost of Capital
        Topic 2: Leverage Theory
        Topic 3: Capital Structure Decision
        Topic 4: Dividend Payment Method
        Topic 5: The Dividend Theory
Part 4 Auditing
Chapter 15 Introduction to Auditing 
        Topic 1: An overview of Auditing
        Topic 2: Auditing Framework
Chapter 16 Audit Process
        Topic 1: Audit Tests, Client Acceptance and Auditing Planning
        Topic 2: Audit Risk and Internal Control  
        Topic 3: Compliance Testing
        Topic 4: Substantive Testing
Chapter 17 Audit Report
        Topic 1: An Overview of Audit Report
        Topic 2: Unqualified Opinion with an Explanatory Paragraph
        Topic 3: Qualified Opinion
        Topic 4: Adverse Opinion
        Topic 5: Disclaimer Opinion
参考文献
 

主编信息

王华，中南财经政法大学教授

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