图书介绍
会计英语pdf电子书版本下载
- 陈少华主编 著
- 出版社： 厦门：厦门大学出版社
- ISBN：756150523X
- 出版时间：2006
- 标注页数：369页
- 文件大小：46MB
- 文件页数：380页
- 主题词：
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图书目录
Part One:Financial Accounting 1
Chapter 1 Review of the Accounting Cycle 1
1-1 Recording Phase 3
1-2 Reporting Phase 7
Reading Material 12
Exercises 13
Chapter 2 Introduction to Financial Reports 15
2-1 Introduction 15
2-2 The Balance Sheet and Notes to the Financial Statements 16
2-3 The Income Statement 23
2-4 The Statement of Cash Flows 30
Reading Material 36
Exercises 38
Chapter 3 Accounting Elements 39
3-1 Assets,Liabilities and Equity 39
3-2 Revenue,Expenses and Profit 48
Reading Material 51
Exercises 56
Chapter 4 Accounting Theory 57
4-1 Introduction to Accounting Theory 57
4-2 Conceptual Framework 62
4-3 The Structure of an Accounting Theory 70
Reading Material 76
Exercises 77
Chapter 5 Financial Statement Analysis 79
5-1 Financial Ratio Analysis 79
5-2 Other Approaches 89
Reading Material 92
Exercises 95
Chapter 6 International Financial Accounting 97
6-1 The Internationalization of Accounting 97
6-2 Comparative Practices 101
6-3 Foreign Currency Translation 104
Reading Material 110
Exercises 114
Part Two:Managerial Accounting 117
Chapter 7 Introduction to Managerial Accounting 117
7-1 Overview 117
Reading Material 121
Exercises 126
Chapter 8 Cost Terms,System Design,and Cost Behavior 128
8-1 Cost Terms:Concepts and Classifications 128
8-2 Systems Design:Job-order Costing and Process Costing 133
8-3 Cost Behavior 137
Reading Material 142
Exercises 145
9-1 Cost-Volume-Profit Analysis 147
Chapter 9 Planning and Control 147
9-2 Budgeting:Profit Planning and Control System 152
9-3 Standard Costing and Performance Measures 159
9-4 Responsibility Accounting and Income Reporting 162
Reading Material 166
Exercises 171
Chapter 10 Using Accounting Information in Making Decisions 173
10-1 Decision-making:Relevant Costs and Benefits 173
10-2 Cost Analysis and Pricing Decisions 177
Reading Material 185
Exercises 189
Part Three:Auditing 191
Chapter 11 Introduction 191
Reading Material 194
Exercises 196
Chapter 12 Auditing Theory 197
Reading Material 201
Exercises 202
Chapter 13 Auditing Process 203
13-1 Client Acceptance,Continuance and Audit Planning 203
13-2 Internal Control and Assessing Control Risk 206
13-3 Compliance Test 210
13-4 Substantive Tests 214
Reading Material 218
Exercises 221
Chapter 14 Audit Program Applications 223
14-1 Revenue and Collection Cycle 224
14-2 Acquisition and Expenditure Cycle 230
14-3 Production Cycle 234
14-4 Financing and Investment Cycle 238
Reading Material 243
Exercises 248
Chapter 15 Audit Report 251
Reading Material 257
Exercises 260
Part Four:Corporate Finance 262
Chapter 16 Introduction to Finance 262
Reading Material 264
Exercises 266
Chapter 17 Value 268
17-1 Introduction to Present Value 268
17-2 The Calculation of Present Value 270
17-3 The Value of Common Stocks 272
Reading Material 274
Exercises 277
Chapter 18 Risk 279
18-1 Introduction to Risk,Return and the Opportunity Cost of Capital 279
18-2 Risk and Return 281
18-3 Capital Budgeting and Risk 285
18-4 Organizing Capital Expenditure and Evaluating Performance 290
Reading Material 292
Exercises 295
Chapter 19 Financing Decisions and Market Efficiency 297
19-1 Review of Market Efficiency 297
19-2 An Overview of Corporate Financing 299
Reading Material 301
Exercises 304
Chapter 20 Dividend Policy and Capital Structure 306
20-1 The Dividend Controversy 306
20-2 Does Debt Policy Matter? 309
20-3 How Much Should a Firm Borrow? 311
20-4 Interactions of Investment and Financing Decisions 316
Reading Material 320
Exercises 323
21-1 Corporate Liabilities and the Valuation of Options 324
Chapter 21 Options 324
21-2 Applications of Option Pricing Theory 325
Reading Material 328
Exercises 329
Chapter 22 Mergers and International Financing 331
22-1 Mergers 331
22-2 International Financing 334
Reading Material 336
Exercises 340
Chapter 23 Taxation 341
23-1 Tax System 341
23-2 Tax Administration 346
Reading Material 352
Exercises 353
Answers 355
References 367