会计英语PDF电子书下载

Part 1 Financial Accounting 1

Unit 1 Accounting and Accounting Information 3

Unit 2 Accounting Assumptions 14

Unit 3 Recognition and Measurement Principles 25

Unit 4 Accounting Cycle 37

Unit 5 Financial Statements 48

Unit 6 Notes to Financial Statements 59

Unit 7 Cash 70

Unit 8 Receivables 80

Unit 9 Inventories 94

Unit 10 Plant and Equipment 106

Unit 11 Intangible Assets and Natural Resources 119

Unit 12 Investments 134

Unit 13 Current Liabilities 148

Unit 14 Non-current Liabilities 157

Unit 15 Owners’ Equity 166

Unit 16 Revenues 175

Unit 17 Expenses 185

Unit 18 Analysis of Financial Statements 194

Part 2 Auditing 207

Unit 19 An Overview of Auditing 209

Unit 20 Professional Ethics 218

Unit 21 Audit Objectives 229

Unit 22 Audit Process 238

Unit 23 Materiality 250

Unit 24 Audit Risk 258

Unit 25 Audit Evidence 268

Unit 26 Audit Tests 280

Unit 27 Audit Sampling 289

Unit 28 Internal Control 298

Unit 29 Application of the Audit Process to Transaction Cycles 310

Unit 30 Audit Report 323

参考文献 333