会计专业英语教程（第4版）

　　本教材具有如下特点：1.成果丰硕，中国特色明显；2.源于教学实践，针对性强；3.内容全面，体系完整；4.章节严谨、设计合理；5.拓宽视野，全面研习；6.查阅简便，记忆快捷；7.适用广泛，读者多元。本书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。本书还向读者提供了丰富的会计专业英语资料，读者更可以将本教材作为工具书和专业资料，使其成为专业人员的“案头必备”。

暂缺《会计专业英语教程（第4版）》作者简介

SECTION 1 FINANCIAL ACCOUNTING
Chapter 1 Financial Report
Topic for the Chapter
Chapter Skeleton
1.1 FinanciaI Statements
1.2 Notes and Other information
1.3 Other Report
Summary
Key Terms
Questions for Discussion
Exercises
Chapter 2 Financial Statement Analysis
Topic for the Chapter
Chapter Skeleton
2.1 Basics of Financial Statement Analysis
2.2 Tools of Financial Statement Analysis
2.3 Earning Power and Irregular Items
2.4 Limitations of Financial Statement Analysis
Summary
Key Terms
Questions for Discussion
Exercises
Chapter 3 Financial Accounting Conceputal Framework
Topic for the Chapter
Chapter Skeleton
3.1 The Purpose of Accounting
3.2 Accounting Basis
3.3 Accounting Assumptions
3.4 Financial Accounting P rinciples
3.5 Financial Accounting Measurement Bases
3.6 Qualitative Characte ristics of Accounting Information
Summary
Key Terms
Exercises
Chapter 4 Cash and Receivables
Topic for the Chapter
Chapter Skeleton
4.1 Cash
4.2 Receivables
Chapter Summary
Key Terms
Exercises
Chapter 5 Inventories
Topic for the Chapter
Chapter Skeleton
5.1 Inventory Basics
5.2 Physical Goods Included In Inventory
5.3 Determining Actual Quantities in the Inventc
5.4 Costs Included In Invento ry
5.5 Inventory Accounting Systems
5.6 Methods of P ricing Inventory at Cost
Summary
Key Terms
Exercises
Chapter 6 Plant Assets,Intangibles and Goodwill
Topic for the Chapter
Chapter Skeleton
6.1 Plant Assets
6.2 Intangibles
6.3 Goodwill
Summary
Key Terms
Exercises
Chapter 7 Investments
Topic for the Chapter
Chapter Skeleton
7.1 Concept of Investments
7.2 Accounting for Debt Investments
7.3 Accounting for Stock Investments
7.4 Valuing and Reporting Investments
Summary
Key Termsl
Exercises
Chapter 8 Libilitles
Topic for the Chapter
Chapter Skeleton
8.1 Current Liabilies
8.2 Lng-Term Liabilities
8.3 Es志ated Liabilities，Loss Contingencies，and Commitments
Summary
Key Terms
Exercises
Chapter 9 Owner's Equity
Topic for the Chapter
Chapter Skeleton
9.1 Concept of the Corporation
9.2 Paid—in Capital
9.3 Capital Reserve
9.4 Appropriated Retained Earnings
9.5 Undistributed Profit
Summary
Key Terms
Exercises
Chapter 10 Income statement items
Topic for the Chapter
Chapter Skeleton
10.1 Revenue
10.2 Expenses
10.3 Profit
Summary
Key Terms
Exercises
Section 2 AUDITING
Chapter 11 Auditing
Topic for the Chapter
Chapter Skeleton
11.1 Overview Of the Audit
11.2 Materiality and Auditing Risk
11.3 Auditing Evidence and Auditing Sampling
Summary
Key Terms
Exercises
Chapter 12 Audit Working Papers and Audit Report
Topic for the Chapter
Chapter Skeleton
12.1 Audit Working Paper
12.2 Auditing Reports
Key Terms
Summary
Exercises
Chapter 13 Others Assurance
Broadening Your Perspective
Topic for the Chapter
Chapter Skeleton
13.1 AuthenticatjOn Services
13.2 Other Guaranteed Services
13.3 Audit Quality
Summary
Key Terms
Exercises
SECTION 3 FINANCIAL MANAGEMENT
Chapter 14 Financial Management
Topic for the Chapter
Chapter Skeleton
14.1 Financial Markets
14.2 Financial Instruments
14.3 Financing Decision
14.4 Investment Decision
Summary
Key Terms
Self—Test
Questions For Discussion
Exercises
Chapter 15 Financial Performance Evaluation
Topic for the Chapter
Chapter Skeleton
15.1 Cash Flow Cycle
15.2 Some Value Problems in Finance
15.3 Some Levers of FinanciaI PerfOrmance
15.4 Ratio Analysis
Summary
Key Terms
Questions for Discussion
Exercises
SECTION 4 MANAGEMENT ACCOUNTING
Chapter 16 Internal Control
Topic for the Chapter
Chapter Skeleton
16.1 Internal Control Concept
16.2 Interna