会计专业英语教程PDF电子书下载

Part Ⅰ Financial Accounting 1

Chapter 1 Financial Accounting Conceptual Framework 2

1.1 The Purpose of Accounting and Financial Reporting 3

1.2 Accounting Basis and Accounting Assumptions 8

1.3 Financial Accounting Principles and Measurement Bases 12

1.4 Qualitative Characteristics of Accounting Information 18

Chapter 2 Accounting for Assets （Ⅰ ） 28

2.1 Cash and Internal Control over Cash Transactions 29

2.2 Accounts Receivable and Notes Receivable 43

2.3 Inventories 53

Chapter 3 Accounting for Assets （Ⅱ） 66

3.1 Plant and Equipment 67

3.2 Accounting for Intangibles 74

3.3 Investments 82

Chapter 4 Liabilities 92

4.1 Current Liabilities 92

4.2 Long-Term Liabilities 100

Chapter 5 Owners’ Equity 125

5.1 Income， Expenses and Profits 125

5.2 Owners’ Equity 136

Chapter 6 Financial Reports 149

6.1 Financial Statements 149

6.2 Notes and Other Information 158

PartⅡ Cost and Management Accounting 162

Chapter 7 Calculation and Management of the Cost 163

7.1 Full Costing 164

7.2 Deriving Full Costs 164

7.3 Activity-Based Costing 170

7.4 Cost and Pricing 174

Chapter 8 The Behavior of Costs and Decision 179

8.1 The Relevant Costs 179

8.2 The Behavior of Costs 182

8.3 Cost-Volume-Profit Analysis 186

8.4 Marginal Analysis and Decision 191

Chapter 9 Budgeting and Budgetary Control 199

9.1 Budgets and Plans 199

9.2 The Budget-Setting Process 204

9.3 Variance and Budgetary Control 207

Part Ⅲ Corporate Finance 218

Chapter 10 Financial Operations 219

10.1 Financial Instruments and Markets 220

10.2 The Financing Decision 228

10.3 The Investment Decision 236

Chapter 11 Evaluating Financial Performance 245

11.1 The Cash Flow Cycle 246

11.2 Financial Statements and the Value Problem 247

11.3 The Levers of Financial Performance 249

11.4 Ratio Analysis 260

Part Ⅳ Auditing 266

Chapter 12 Auditing Principles 267

12.1 Auditing Basis and Auditing Objectives 267

12.2 Materiality and Auditing Risk 271

12.3 Auditing Evidence and Auditing Sampling 277

Chapter 13 Audit Working Papers and Auditing Reports 292

13.1 Auditing Working Papers 293

13.2 Auditing Reports 302

Chapter 14 Other Assurance Engagements and Quality Control 316

14.1 Other Assurance Engagements 317

14.2 Quality Control 323

Main References 328