会计英语

　　本教材的主要特色如下：1.英文文本大多取材于国际知名学者编写的流行于欧美各大名校的财会方面的教材和学术刊物等，可以让读者领略最为地道的专业英语。2.内容涉及面广，在国内同类教材中率先把会计相关学科或职能的重要知识、专业术语进行系统介绍，而不拘泥于仅仅介绍纯会计方面的专业英语。具体地说，全书涵盖财务会计、管理会计、审计、税务等工作中的难点、热点，是一部与实务结合较紧密的教材。3.每章节之后均提供了重要词汇和语句的注解，便于读者掌握各章节的重要词汇和专业术语英文表述方法。4.每章之后均提供了相关的阅读材料。这些阅读材料均取材于国外知名的财经类专业杂志，可以帮助读者尽快提高语感和阅读能力。 5.每章之后均提供了练习题，帮助读者巩固已学的内容，提高写、译方面的能力。

　　陈少华教授，1983年获得厦门大学经济学学士学位，1987年获得加拿大达尔豪西大学工商管理硕士（MBA）学位，1992年获得厦门大学经济学（会计学）博士学位，1996一1997年于美国弗吉尼亚大学任访问学者。现为全国会计重点学科厦门大学会计系教授、博士生导师，教育部人文社会科学重点研究基地厦门大学会计发展研究中心副主任；兼任多家企业及咨询公司财务顾问、独立董事。　长期以来，致力于会计学教学与科研，并主持“防范企业会计信息舞弊的综合对策研究”、“公司财务报告问题研究”、“改进企业财务报告”、“我国上市公司会计信息披露制度科学性的若干问题研究”等国家社科基金、教育部和财政部重点会计研究项目。独立著述、主译和主编专著、教材10多部，代表作分别有：《会计学原理》，《企业财务报告理论与实务研究》，《防范企业会计信息舞弊的综合对策》，《改进企业财务报告》，《财务报表分析方法》，《师途——财经白领职业规划》，《内部会计控制与职业道德教育》，《房地产开发会计实务》，《实证会计理论》（译著，第一译者），《中级财务会计学》（全国九·五统编教材）副主编，《中级财务会计》（1998年全国优秀教材一等奖）副主编等。公开发表学术论文20多篇。

前言
Part One: Financial Accounting
Chapter I Review of the Accounting Cycle
1-1 Recording Phase
1-2 Reporting Phase
Reading Material
Exercises
Chapter 2 Introduction to Financial Reports
2-1 Introduction
2-2 The Balance Sheet and Notes to the Financial Statements
2-3 The Income Statement
2-4 The Statement of Cash Flows
Reading Material
Exercises
Chapter 3 Accounting Elements
3-1 Assets, Liabilities and Equity
3-2 Revenue, Expenses and Profit
Reading Material
Exercises
Chapter 4 Accounting Theory
4-1 Introduction to Accounting Theory
4-2 Conceptual Framework
4-3 The Structure of an Accounting Theory
Reading Material
Exercises
Chapter 5 Financial Start Analysis
5-1 Financial Ratio Analysis
5-2 Other Approaches
Reading Material
Exercises
Chapter 6 International Financial Accounting
6-1 The Internationalization of Accounting
6-2 Comparative Practices
6-3 Foreign Currency Translation
Reading Material
Exercises
Part Two :Managerial Accounting
Chpter 7 Introduction to Managerial Accounting
7-1 Overview
Reading Material
Exercises
Chapter 8 Cost Terms,System Design,and Cost Behavior
8-1 Cost Terms: Concepts and Classifications
8-2 Systems Design:Job-order Costing and Process Costing
8-3 Cost Behavior
Reading Material
Exercises
Chapter 9 Planning and Control
9-1 Cost-Volume-Profit Analysis
9-2 Budgeting:Profit Planning and Control System
9-3 Standard Costing and Performance Measures
9-4 Responsibility Accounting and Income Reporting
Reading Material
Exercises
Chapter 10 Using Accounting Information in Making Decisions
10-1 Decision-making: Relevant Costs and Benefits
10-2 Cost Analysis and Pricing Decisions
Reading Material
Exercises
Part Three: Auditing
Chapter 11 Introduction
Reading Material
Exercises
Chapter 12 Auditing Theory
Reading Material
Exercises
Chapter 13 Auditing Process
13-1 Client Acceptance,Continuance and Audit Planning
13-2 Internal Control and Assessing Control Risk
13-3 Compliance Test
13-4 Substantive Tests
Reading Material
Exercises
Chapter 14 Audit Program Applications
14-1 Revenue and Collection Cycle
14-2 Acquisition and Expenditure Cycle
14-3 Production Cycle
14-4 Financing and Investment Cycle
Reading Material
Exercises
Chapter 15 Audit Report
Reading Material
Exercises
Part Four: Corporate Finance
Chapter 16 Introduction to Finance
Reading Material
Exercises
Chapter 17 Value
17-1 Introduction to Present Value
17-2 The Calculation of Present Value
17-3 The Value of Common Stocks
Reading Material
Exercises
Chapter 18 Risk
18-1 Introduction to Risk,Return and the Opportunity Cost of Capital
18-2 Risk and Return
18-3 Capital Budgeting and Risk
18-4 Organizing Capital Expenditure and Evaluating Performance
Reading Material
Exercises
Chapter 19 Financing Decisions and Market Efficiency
19-1 Review of Market Efficiency
19-2 An Overview of Corporate Financing
Reading Material
Exercises
Chapter 20 Dividend Policy and Capital Structure
20-1 The Dividend Controversy
20-2 Does Debt Policy Matter?
20-3 How Much Should a Firm Borrow?
20-4 Interactions of Investment and Financing Decisions
Reading Material
Exercises
Chapter 21 Options
21-1 Corporate Liabilities and the Valuation of Options
21-2 Applications of Option Pricing Theory
Reading Material
Exercises
Chapter 22 Mergers and International Financing
22-1 Mergers
22-2 International Financing
Reading Material
Exercises
Chapter 23 Taxation
23-1 Tax System
23-2 Tax Administration
Reading Material
Exercises
Answers
References