●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正文Text11Nature and Content of Accounting12Objectives of Finan Reporting13Underlying Assumptions14Accounting Basis核心詞彙Core Words and Expressions知識擴展More Knowledge問答題QuestionsChapter 2Accounting Concepts and Principles會計概念與原則小案例Mini Case正文Text21Qualitative Characteristics of Useful Accounting Information22Elements of the Finan Statements23Recognition and Measurement Principles核心詞彙Core Words and Expressions知識擴展More Knowledge問答題QuestionsChapter 3Finan Statements財務報表小案例Mini Case正文Text31Statement of Finan Position32Statement of Comprehensive Income33Statement of Changes in Equity34Statement of Cash Flows核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 4The Accounting Cycle會計循環小案例Mini Case正文Text41Accounting Equation and DoubleEntry Bookkeeping42Accounting Cycle核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesPart 2Finan Accounting財務會計Chapter 5Current Assets流動資產小案例Mini Case正文Text51Cash and Current Receivables52Inventory核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 6Investments,Plant Assets and Intangibles投資、固定資產與無形資產小案例Mini Case正文Text61Investments in Equity and Debt Securities62Plant Assets and Intangibles核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 7Liabilities負債小案例Mini Case正文Text71Current Liabilities72Bonds Payable and Convertible Bonds核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 8Owners Equity所有者權益小案例Mini Case正文Text81Contributed Capital82Retained Earnings核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 9Performance經營成果小案例Mini Case正文Text91Income 92Expenses核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 10Finan Statement Analysis財務報表分析小案例Mini Case正文Text101Framework for Finan Statement Analysis102Techniques of Analysis103Ratio Analysis核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesPart 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正文Text111Cost Objects and Cost Assignment112Elements of Cost113Materials and Labor114Manufacturing Overheads核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 12Costing Systems成本核算繫統小案例Mini Case正文Text121Job Costing and Process Costing122Absorption and Marginal Costing123Activity Based Costing核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesChapter 13Management Accounting管理會計小案例Mini Case正文Text131Cost Behavior and CVP Analysis132Standard Costing and Variance Analysis133Master Budgets134Performance Measurement核心詞彙Core Words and Expressions知識擴展More Knowledge問答題Questions練習題ExercisesPart 4International Accounting國際會計Chapter 14International Accounting Harmonization國際會計協調小案例Mini Case正文Text141Advantages of International Accounting Harmonization142Applicability of International Standards143Major International Organizations Promoting Accounting Harmonization核心詞彙Core Words and Expressions知識擴展More Knowledge問答題QuestionsChapter 15International Accounting Standards Board國際會計準則理事會小案例Mini Case正文Text151Organization of International Accounting Standards Board152Conceptual Framework for Finan Reoprting15
內容簡介
本書與當前靠前會計協調發展的趨勢相適應，突出靠前會計審計準則的*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，靠前會計準則下財務會計的基本處理方法，靠前上常用的成本與管理會計方法，靠前會計的內容及靠前會計的協調發展，以及*新的靠前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靠前會計審計*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。
2006年，我國會計準則與國際會計準則實現趨同；2010年，中國審計準則與國際審計準則實現了持續全面趨同。我國會計審計準則的國際趨同是我國經濟全球化的需要，是社會主義市場經濟體制逐步建立健全的需要，也體現了我國作為一個負責任的大國的擔當。為了使會計審計工作人員和財經專業的學生了解會計審計的國際規則，熟練掌握會計審計英語，為了我國企業適應我國經濟和企業發展國際化的需要，我們編寫了本書。本書的主要內容是基於作者國外學習和國內教學經驗的積累而完成的，並參考了部分國外經典教材的內容。本書分為5個部分：部分是會計原理，介紹會計的基本概念和基本程序；第二部分是財務會計，介紹國際會計準則下企業經濟業務的基本會計處理方法；第三部分是成本與管理會計，介紹常用的成本計算方法和管理會計基本知識；第四部分是國際會計，包括國際會計的內容及國際會計的協調發展；第五部分是審計，介紹現行國際審計準則下的審計理論與基本規範......
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