編輯推薦:

內(nèi)容簡介:本書與當(dāng)前國際會計(jì)協(xié)調(diào)發(fā)展的趨勢相適應(yīng)，突出國際會計(jì)審計(jì)準(zhǔn)則的*新進(jìn)展。全書共分為五個部分，分別介紹了會計(jì)的基本概念和基本程序，國際會計(jì)準(zhǔn)則下財(cái)務(wù)會計(jì)的基本處理方法，國際上常用的成本與管理會計(jì)方法，國際會計(jì)的內(nèi)容及國際會計(jì)的協(xié)調(diào)發(fā)展，以及*新的國際審計(jì)準(zhǔn)則下的審計(jì)基本框架。本書內(nèi)容全面，使會計(jì)審計(jì)工作人員和財(cái)經(jīng)專業(yè)的學(xué)生既能了解國際會計(jì)審計(jì)*新發(fā)展，又能熟練掌握會計(jì)審計(jì)英語。每章分別設(shè)有案例和知識擴(kuò)展，以引導(dǎo)學(xué)生深入思考。

作者簡介:

目錄:推薦序
前言
Part 1Accounting Principle會計(jì)原理
Chapter 1Accounting and Its Environment會計(jì)與環(huán)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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
Chapter 2Accounting Concepts and Principles會計(jì)概念與原則
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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
Chapter 3Financial Statements財(cái)務(wù)報(bào)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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 4The Accounting Cycle會計(jì)循環(huán)
小案例Mini Case
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41Accounting Equation and DoubleEntry Bookkeeping
42Accounting Cycle
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Part 2Financial Accounting財(cái)務(wù)會計(jì)
Chapter 5Current Assets流動資產(chǎn)
小案例Mini Case
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51Cash and Current Receivables
52Inventory
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 6Investments,Plant Assets and Intangibles投資、固定資產(chǎn)與無形資產(chǎn)
小案例Mini Case
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61Investments in Equity and Debt Securities
62Plant Assets and Intangibles
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 7Liabilities負(fù)債
小案例Mini Case
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71Current Liabilities
72Bonds Payable and Convertible Bonds
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 8Owners Equity所有者權(quán)益
小案例Mini Case
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81Contributed Capital
82Retained Earnings
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 9Performance經(jīng)營成果
小案例Mini Case
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91Income
92Expenses
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 10Financial Statement Analysis財(cái)務(wù)報(bào)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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Part 3Cost and Management Accounting成本與管理會計(jì)
Chapter 11An Introduction to Cost terms and Concepts成本術(shù)語與概念介紹
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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 12Costing Systems成本核算系統(tǒng)
小案例Mini Case
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121Job Costing and Process Costing
122Absorption and Marginal Costing
123Activity Based Costing
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 13Management Accounting管理會計(jì)
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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Part 4International Accounting國際會計(jì)
Chapter 14International Accounting Harmonization國際會計(jì)協(xié)調(diào)
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
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
Chapter 15International Accounting Standards Board國際會計(jì)準(zhǔn)則理事會
小案例Mini Case
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151Organization of International Accounting Standards Board
152Conceptual Framework for Financial Reoprting
15