会计审计专业英语 第2版【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

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Part 1 Accounting Principle会计原理2

Chapter 1 Accounting and Its Environment会计与环境2

小案例Mini Case2

正文Text2

1.1 Nature and Content of Accounting2

1.2 Objectives of Financial Reporting5

1.3 Underlying Assumptions7

1.4 Accounting Basis8

核心词汇Core Words and Expressions9

知识扩展More Knowledge9

Chapter 2 Accounting Concepts and Principles会计概念与原则11

小案例Mini Case11

正文Text11

2.1 Qualitative Characteristics of Useful Accounting Information11

2.2 Elements of the Financial Statements15

2.3 Recognition and Measurement Principles18

核心词汇Core Words and Expressions20

知识扩展More Knowledge20

Chapter 3 Financial Statements财务报表22

小案例Mini Case22

正文Text22

3.1 Statement of Financial Position23

3.2 Statement of Comprehensive Income25

3.3 Statement of Changes in Equity27

3.4 Statement of Cash Flows29

核心词汇Core Words and Expressions31

知识扩展More Knowledge32

Chapter 4 The Accounting Cycle会计循环36

小案例 Mini Case36

正文Text36

4.1 Accounting Equation and Double-Entry Bookkeeping37

4.2 Accounting Cycle39

核心词汇Core Words and Expressions50

知识扩展More Knowledge50

Part 2 Financial Accounting财务会计54

Chapter 5 Current Assets流动资产54

小案例Mini Case54

正文Text54

5.1 Cash and Current Receivables55

5.2 Inventory57

核心词汇Core Words and Expressions61

知识扩展More Knowledge62

Chapter 6 Investments， Plant Assets and Intangibles投资、固定资产与无形资产64

小案例Mini Case64

正文Text64

6.1 Investments in Equity and Debt Securities64

6.2 Plant Assets and Intangibles67

核心词汇Core Words and Expressions71

知识扩展More Knowledge72

Chapter 7 Liabilities负债74

小案例Mini Case74

正文Text74

7.1 Current Liabilities74

7.2 Bonds Payable and Convertible Bonds76

核心词汇Core Words and Expressions79

知识扩展More Knowledge80

Chapter 8 Owners’ Equity所有者权益81

小案例Mini Case81

正文Text81

8.1 Contributed Capital81

8.2 Retained Earnings84

核心词汇Core Words and Expressions88

知识扩展More Knowledge88

Chapter 9 Peformance经营成果90

小案例Mini Case90

正文Text90

9.1 Income90

9.2 Expenses94

核心词汇Core Words and Expressions95

知识扩展More Knowledge96

Chapter 10 Financial Statement Analysis财务报表分析98

小案例Mini Case98

正文Text98

10.1 Framework for Financial Statement Analysis99

10.2 Techniques of Analysis100

10.3 Ratio Analysis104

核心词汇Core Words and Expressions108

知识扩展More Knowledge108

Part 3 Cost and Management Accounting成本与管理会计112

Chapter 11 Elements of Cost成本要素112

小案例Mini Case112

正文Text112

11.1 Materials and Labor114

11.2 Manufacturing Overheads116

核心词汇Core Words and Expressions122

知识扩展More Knowledge122

Chapter 12 Costing Systems成本核算系统124

小案例Mini Case124

正文Text124

12.1Job Costing and Process Costing125

12.2 Absorption and Marginal Costing129

12.3 Activity Based Costing132

核心词汇Core Words and Expressions134

知识扩展More Knowledge134

Chapter 13 Management Accounting管理会计135

小案例Mini Case135

正文Text135

13.1 Cost Behavior and CVP Analysis136

13.2 Standard Costing and Variance Analysis139

13.3 Master Budgets143

13.4 Performance Measurement145

核心词汇Core Words and Expressions148

知识扩展More Knowledge149

Part 4 International Accounting国际会计154

Chapter 14 International Accounting Harmonization国际会计协调154

小案例Mini Case154

正文Text154

14.1 Advantages of International Accounting Harmonization154

14.2 Applicability of International Standards155

14.3 Major International Organizations Promoting Accounting Harmonization157

核心词汇Core Words and Expressions160

知识扩展More Knowledge161

Chapter 15 International Accounting Standards Board国际会计准则理事会163

小案例Mini Case163

正文 Text163

15.1 Organization of International Accounting Standards Board164

15.2 Framework for the Preparation and Presentation of Financial Statements166

15.3 Core Standards by International Accounting Standards Committee168

15.4 IFRSs and USGAAP170

核心词汇Core Words and Expressions171

知识扩展More Knowledge171

Chapter 16 Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理174

小案例Mini Case174

正文Text174

16.1 Foreign Currency Transactions and Translations174

16.2 Business Combination and Consolidated Financial Statements177

核心词汇Core Words and Expressions182

知识扩展More Knowledge183

Part 5 Audit审计186

Chapter 17 Audit Framework审计框架186

小案例Mini Case186

正文Text186

17.1 Agency and Nature of Audit186

17.2 Professional Ethics and Codes of Conduct190

核心词汇Core Words and Expressions194

知识扩展More Knowledge194

Chapter 18 Collecting Audit Evidence收集审计证据199

小案例Mini Case199

正文Text199

18.1 Risk-based Audit200

18.2 Internal Control Systems204

18.3 Understanding the Entity and its Environment206

18.4 Assessing the Risks of Material Misstatement207

18.5 Responding to the Risk Assessment208

18.6 Tests of Controls and Substantive Procedures209

18.7 Sufficient Appropriate Audit Evidence212

18.8 Revenue System213

核心词汇Core Words and Expressions217

知识扩展More Knowledge218

Chapter 19 External Auditor’s Report对外审计报告220

小案例Mini Case220

正文Text220

19.1 Types of Audit Opinions and Auditor’s Report220

19.2 Format and Content of External Auditor’s Report223

核心词汇Core Words and Expressions231

知识扩展More Knowledge231

参考文献232