会计专业英语

　　《会计专业英语/21世纪会计系列教材》共分六章，第1章介绍会计学原理知识，第2章叙述中级财务会计知识，第3章阐释财务报表和财务分析，第4章选取高级财务会计的合并报表内容进行解释，第5章介绍管理会计的基础知识，第6章梳理了审计知识。全书用语简洁规范。各章均附有重要专业术语的中英文对照，并提供课后习题，帮助读者更好地掌握和应用教材介绍的知识，便于口头和书面练习或测试。

　　郭葆春，会计学专业，副教授，硕士生导师、国际教研室主任，主要成果：出版专著2本，发表CSSCI论文十余篇，主持国家级课题1项，省部级科研课题3项，厅局级课题6项，以及多项横向课题，参编《公司理财学》教材，参译《财务理论与公司政策》、《公司理财学》。

Lesson 1 Principle of Financial Accounting
TOPIC 1.1 An Introduction to Accounting
TOPIC 1.2 Conceptual Framework for Financial Reporting
TOPIC 1.3 The Accounting Equation
TOPIC 1.4 Accounting Cycle
GLOSSARY
Exercise
Lesson 2 Intermediate Financial Accounting
TOPIC 2.1 Cash
TOPIC 2.2 Sale and Receivables
TOPIC 2.3 Investments
TOPIC 2.4 Inventory
TOPIC 2.5 Fixed Assets and Intangibles Assets
TOPIC 2.6 Liabilities
TOPIC 2.7 Shares
GLOSSARY
Exercise
Lesson 3 Financial Statements and Financial Statement Analysis
TOPIC 3.1 Financial Statements
TOPIC 3.2 Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4 Consolidation Accounting
TOPIC 4.1 Recording and Reporting Inter-Corporate Investments
TOPIC 4.2  Consolidation of 100% Owned Subsidiaries when the Parent Uses the  Equity Method
TOPIC 4.3  Consolidation of Less Than 100% Owned Subsidiaries when the Parent   Uses the Equity Method
GLOSSARY
Exercise
Lesson 5 Managerial Accounting
TOPIC 5.1 Introduction
TOPIC 5.2 Manufacturing Cost Concepts
TOPIC 5.3 Cost Classification
TOPIC 5.4 Cost Behaviour
TOPIC 5.5 CVP Analysis
GLOSSARY
Exercise
Lesson 6 Auditing
TOPIC 6.1 Introduction to Auditing
TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6.3 Audit Planning
TOPIC 6.4 Internal Controls
TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise