会计专业英语教程

　　《会计专业英语教程》分四篇、共十四章，较为深入系统地阐述了财务会计、成本管理会计、财务管理和审计学等专业知识，并且将理论与实务紧密结合。旨在考虑到教学计划中设置的“专业英语”课程远远无法满足学生对专业英语的需要。书中章节设计严谨、合理。每章以Feature Topic作为切入话题，继而列出本章的Chapter Skeleton，介绍本章的主要内容和学习目标；在正文之后，Chapter Summary对本章内容作一个小结，然后列出Key Terms并作了诠释；在课后练习与巩固环节，我们设计了Self-Test（ST）、Questions for Discussion（QFD）、Exercises（Ex）等练习类型，帮助读者更好地掌握和应用所举知识；最后，光盘中所附每章Broadening Your Perceptive环节提供了一到两篇补充阅读材料，以期对拓展读者的视野有所帮助。《会计专业英语教程》每章之后都提供本章重要专业术语的详细注解。该教材不仅适合高等院校本科生和研究生会计、财务管理和审计专业用作专业英语教学和双语教学的理想教材，而且其他会计从业人员、教学人员、管理人员、审计和税务官员等也可用作阅读材料。

暂缺《会计专业英语教程》作者简介

Part Ⅰ Financial Accounting
　Chapter 1 Financial Accounting Conceptual Framework
　 1.1 The Purpose of Accounting and Financial Reporting
　 1.2 Accounting Basis and Accounting Assumptions
　1.3 Financial Accounting Principles and Measurement Bases
　1.4 Qualitative Characteristics of Accounting Information
　Chapter 2 Accounting for Assets (Ⅰ)
　 2.1 Cash and Internal Control over Cash Transactions
　 2.2 Accounts Receivable and Notes Receivable
　 2.3 Inventories
　Chapter 3 Accounting for Assets (Ⅱ)
　 3.1 Plant and Equipment
　 3.2 Accounting for Intangibles
　 3.3 Investments
　Chapter 4 Liabilities
　4.1 Current Liabilities
　 4.2 Long-Term Liabilities
　Chapter 5 Owners' Equity
　5.1 Income, Expenses and Profits
　 5.2 Owners' Equity
　Chapter 6 Financial Reports
　6.1 Financial Statements
　 6.2 Notes and Other Information
Part Ⅱ Cost and Management Accounting
　Chapter 7 Calculation and Management of the Cost
　 7.1 Full Costing
　7.2 Deriving Full Costs
　7.3 Activity-Based Costing
　 7.4 Cost and Pricing
　Chapter 8 The Behavior of Costs and Decision
　8.1 The Relevant Costs
　 8.2 The Behavior of Costs
　 8.3 Cost-Volume-Profit Analysis
　8.4 Marginal Analysis and Decision
　Chapter 9 Budgeting and Budgetary Control
　 9.1 Budgets and Plans
　9.2 The Budget-Setting Process
　 9.3 Variance and Budgetary Control
Part Ⅲ Corporate Finance
　Chapter 10 Financial Operations
　10.1 Financial Instruments and Markets
　 10.2 The Financing Decision
　10.3 The Investment Decision
　Chapter 11 Evaluating Financial Performance
　 11.1 The Cash Flow Cycle
　 11.2 Financial Statements and the Value Problem
　11.3 The Levers of Financial Performance
　 11.4 Ratio Analysis
Part Ⅳ Auditing
　Chapter 12 Auditing Principles
　12.1 Auditing Basis and Auditing Objectives
　 12.2 Materiality and Auditing Risk
　12.3 Auditing Evidence and Auditing Sampling
　Chapter 13 Audit Working Papers and Auditing Reports
　 13.1 Auditing Working Papers
　13.2 Auditing Reports
　Chapter 14 Other Assurance Engagements and Quality Control
　 14.1 Other Assurance Engagements
　 14.2 Quality Control
Main References