图书介绍
会计专业英语教程 第2版PDF|Epub|txt|kindle电子书版本网盘下载
- 马建威，何玉润编著 著
- 出版社： 大连：东北财经大学出版社
- ISBN：9787565409264
- 出版时间：2012
- 标注页数：346页
- 文件大小：93MB
- 文件页数：354页
- 主题词：会计学－英语－高等学校－教材
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图书目录
Chapter 1 Financial Accounting Conceptual Framework1
1.1 The Purpose of Accounting and Financial Reporting2
1.2 Accounting Basis and Accounting Assumptions7
1.3 Financial Accounting Principles and Measurement Bases11
1.4 Qualitative Characteristics of Accounting Information17
Chapter 2 Cash and Internal Control over Cash Transaction30
2.1 Cash31
2.2 Internal Control35
Chapter 3 Receivables47
3.1 Accounts Receivable47
3.2 Notes Receivable52
Chapter 4 Inventories64
4.1 Inventory Defined64
4.2 Costs Included In Inventory67
4.3 Cost Flow Assumptions69
4.4 Inventory Accounting Systems72
Chapter 5 Properry， Plant， and Equipment82
5.1 Determining the Cost of Plant and Equipment83
5.2 Depreciation86
5.3 Disposal of Plant and Equipment92
Chapter 6 Intangibles99
6.1 Intangible Assets99
6.2 Accounting for Intangibles102
6.3 Research and Development Costs108
Chapter 7 Investments114
7.1 Reasons for Investments115
7.2 Accounting for Debt Investments115
7.3 Accounting for Stock Investments117
7.4 Valuing and Reporting Investments119
Chapter 8 Liabilities130
8.1 Current Liabilities130
8.2 Long-Term Liabilities138
Chapter 9 Income， Expenses and Profit165
9.1 Income165
9.2 Expenses169
9.3 Profit and Profit Distribution175
Chapter 10 Owner's Equity184
10.1 Owners' Equity Defined184
10.2 Paid-in Capital or Capital Stock185
10.3 Capital Reserve187
10.4 Appropriated Retained Earnings188
10.5 Dividends and Undistributed Profit190
Chapter 11 Financial Reports198
11.1 Financial Statements198
11.2 Notes and Other Information208
Chapter 12 Financial Analysis218
12.1 Basics of Financial Statement Analysis219
12.2 Tools of Financial Statement Analysis221
12.3 Earning Power and Irregular Items241
12.4 Limitations of Financial Statement Analysis246
Chapter 13 Auditing Principles254
13.1 Auditing Basis and Auditing Objectives254
13.2 Materiality and Audit Risk259
13.3 Auditing Evidence and Auditing Sampling265
Chapter 14 Audit Working Papers and Audit Reports282
14.1 Audit Working Papers283
14.2 Audit Reports292
Chapter 15 Other Assurance and Quality Control310
15.1 Other Assurance311
15.2 Quality Control318
Appendix A Accounting Standard for Business Enterprises：Basic Standard325
Appendix B Chart of Accounts （Chinese-English）332