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會計專業英語

  • 類　　別：經濟管理系列
  • 書　　名：會計專業英語
  • 主　　編：王華
  • 定　　價：49
  • 開　　本：16開
  • 時　　間：2021年1月
  • 出  版  社：同濟大學出版社
  • 書　　號：978-7-5608-7587-3

內容摘要

        本書從會計信息的產生、使用以及鑒證三個層次出發，采用逐步遞進的方法，闡述了與財務會計、管理會計、財務管理及審計相關的專業英語知識。 
        全書采用層級遞進的方法闡述了會計信息從產生、使用到鑒證的全過程，在重點介紹財務會計專業英語的同時，兼顧管理會計、審計和財務管理的基本內容，引導讀者全方位地理解會計相關學科的專業英語，幫助其在實務應用及后續學習中打下穩固的專業英語基礎。
 

目錄

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
參考文獻
 

主編信息

王華，中南財經政法大學教授

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