《会计学专业新企业会计准则系列教材会计审计专业英语(第4版)/贺欣》贺欣温倩罗殿英 | PDF下载|ePub下载

推荐序
前言
Part 1Accounting Principle会计原理
Chapter 1Accounting and Its Environment会计与环境
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
核心词汇Core Words and Expressions
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Chapter 2Accounting Concepts and Principles会计概念与原则
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
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Chapter 3Financial Statements财务报表
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
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练习题Exercises
Chapter 4The Accounting Cycle会计循环
小案例Mini Case
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4��1Accounting Equation and Double��Entry Bookkeeping
4��2Accounting Cycle
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练习题Exercises
Part 2Financial Accounting财务会计
Chapter 5Current Assets流动资产
小案例Mini Case
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5��1Cash and Current Receivables
5��2Inventory
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练习题Exercises
Chapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产
小案例Mini Case
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6��1Investments in Equity and Debt Securities
6��2Plant Assets and Intangibles
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练习题Exercises
Chapter 7Liabilities负债
小案例Mini Case
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7��1Current Liabilities
7��2Bonds Payable and Convertible Bonds
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Chapter 8Owners�� Equity所有者权益
小案例Mini Case
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8��1Contributed Capital
8��2Retained Earnings
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练习题Exercises
Chapter 9Performance经营成果
小案例Mini Case
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9��1Income
9��2Expenses
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Chapter 10Financial Statement Analysis财务报表分析
小案例Mini Case
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10��1Framework for Financial Statement Analysis
10��2Techniques of Analysis
10��3Ratio Analysis
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练习题Exercises
Part 3Cost and Management Accounting成本与管理会计
Chapter 11An Introduction to Cost terms and Concepts成本术语与概念介绍
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
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Chapter 12Costing Systems成本核算系统
小案例Mini Case
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12��1Job Costing and Process Costing
12��2Absorption and Marginal Costing
12��3Activity Based Costing
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Chapter 13Management Accounting管理会计
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
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练习题Exercises
Part 4International Accounting国际会计
Chapter 14International Accounting Harmonization国际会计协调
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
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Chapter 15International Accounting Standards Board国际会计准则理事会
小案例Mini Case
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15��1Organization of International Accounting Standards Board
15��2Conceptual Framework for Financial Reoprting
15��