会计专业英语教程 第2版PDF电子书下载

Chapter 1 Financial Accounting Conceptual Framework 1

1.1 The Purpose of Accounting and Financial Reporting 2

1.2 Accounting Basis and Accounting Assumptions 7

1.3 Financial Accounting Principles and Measurement Bases 11

1.4 Qualitative Characteristics of Accounting Information 17

Chapter 2 Cash and Internal Control over Cash Transaction 30

2.1 Cash 31

2.2 Internal Control 35

Chapter 3 Receivables 47

3.1 Accounts Receivable 47

3.2 Notes Receivable 52

Chapter 4 Inventories 64

4.1 Inventory Defined 64

4.2 Costs Included In Inventory 67

4.3 Cost Flow Assumptions 69

4.4 Inventory Accounting Systems 72

Chapter 5 Properry， Plant， and Equipment 82

5.1 Determining the Cost of Plant and Equipment 83

5.2 Depreciation 86

5.3 Disposal of Plant and Equipment 92

Chapter 6 Intangibles 99

6.1 Intangible Assets 99

6.2 Accounting for Intangibles 102

6.3 Research and Development Costs 108

Chapter 7 Investments 114

7.1 Reasons for Investments 115

7.2 Accounting for Debt Investments 115

7.3 Accounting for Stock Investments 117

7.4 Valuing and Reporting Investments 119

Chapter 8 Liabilities 130

8.1 Current Liabilities 130

8.2 Long-Term Liabilities 138

Chapter 9 Income， Expenses and Profit 165

9.1 Income 165

9.2 Expenses 169

9.3 Profit and Profit Distribution 175

Chapter 10 Owner's Equity 184

10.1 Owners' Equity Defined 184

10.2 Paid-in Capital or Capital Stock 185

10.3 Capital Reserve 187

10.4 Appropriated Retained Earnings 188

10.5 Dividends and Undistributed Profit 190

Chapter 11 Financial Reports 198

11.1 Financial Statements 198

11.2 Notes and Other Information 208

Chapter 12 Financial Analysis 218

12.1 Basics of Financial Statement Analysis 219

12.2 Tools of Financial Statement Analysis 221

12.3 Earning Power and Irregular Items 241

12.4 Limitations of Financial Statement Analysis 246

Chapter 13 Auditing Principles 254

13.1 Auditing Basis and Auditing Objectives 254

13.2 Materiality and Audit Risk 259

13.3 Auditing Evidence and Auditing Sampling 265

Chapter 14 Audit Working Papers and Audit Reports 282

14.1 Audit Working Papers 283

14.2 Audit Reports 292

Chapter 15 Other Assurance and Quality Control 310

15.1 Other Assurance 311

15.2 Quality Control 318

Appendix A Accounting Standard for Business Enterprises：Basic Standard 325

Appendix B Chart of Accounts （Chinese-English） 332