《会计专业英语》注重知识体系的完整性,突出会计英语实践能力和应用技能的培养。主要具有以下特色:(1)内容完整,论述深入。本书知识系统完整,尽可能包含目前经济形势下各类主要的经济业务,较全面和深入地阐明会计学科的基本理论和概念,详细介绍了财务会计的知识,并涉及管理会计、审计、内部控制等内容。(2)穿插例题,随学随练。本书在系统介绍理论基础及主要账务处理规范后,随即通过简单的案例为读者讲解如何处理会计实务,通过具体金额数字将理论知识印证到读者脑中,有助于会计英语实践能力和应用技能的培养。(3)习题丰富、资源完备。本书提供了练习题供学生练习,具有完备的教辅资源。
Chapter 1 Introduction to Accounting
1.1 What is Accounting
1.2 Forms of Business Entities
1.3 Business Activities
1.4 Users of Accounting Information
1.5 Types of Accounting
1.6 Careers in Accounting
Chapter 2 Finan Accounting and the Conceptual Framework
2.1 Finan Accounting
2.2 Conceptual Framework
2.3 Accounting Equation
2.4 Accounting Cycle
Chapter 3 Current Assets
3.1 Cash and Cash Equivalents
3.2 Trading Securities
3.3 Accounts Receivable
3.4 Notes Receivable
3.5 Inventory
Chapter 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Plant Assets
4.3 Intangible Assets
Chapter 5 Liabilities
5.1 The Nature of Liabilities
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Bonds Payable
Chapter 6 Stockholders'Equity
6.1 The Nature of Equity
6.2 Accounting for the Issuance of Stock
6.3 Accounting for Treasury Stock
6.4 Accounting for Profit Appropriation
6.5 Accounting for Retained Earnings
Chapter 7 Revenues,Expenses,and Profits
7.1 Revenue
7.2 Expense
7.3 Profit
Chapter 8 Finan Statements and Finan Statement Analysis
8.1 Finan Statement
8.2 Finan Statement Analysis
Chapter 9 Managerial Accounting
9.1 Managerial Accounting Overview
9.2 Application
Chapter 10 Auditing
10.1 Introduction of Auditing
10.2 Types of Audit Reports
10.3 Audit Process
Chapter 11 Internal Control
11.1 The Need for Internal Control
11.2 Means of Achieving Internal Control
11.3 COSO Framework
11.4 How to Effectively Implement Internal Control Framework
11.5 Examples of Internal Control Regulations in China