会计专业英语PDF电子书下载

Lesson 1 Principle of Financial Accounting 1

TOPIC 1.1 Introduction to Accounting 1

TOPIC 1.2 Conceptual Framework for Financial Reporting 5

TOPIC 1.3 The Accounting Equation 17

TOPIC 1.4 Accounting Cycle 22

GLOSSARY 59

EXERCISE 63

Lesson 2 Intermediate Financial Accounting 73

TOPIC 2.1 Cash 73

TOPIC 2.2 Sale and Receivables 77

TOPIC 2.3 Investments 84

TOPIC 2.4 Inventory 89

TOPIC 2.5 Fixed Assets and Intangibles Assets 106

TOPIC 2.6 Liabilities 118

TOPIC 2.7 Shares 123

GLOSSARY 126

EXERCISE 129

Lesson 3 Financial Statements and Financial Statement Analysis 137

TOPIC 3.1 Financial Statements 137

TOPIC 3.2 Financial Statement Analysis 147

GLOSSARY 162

EXERCISE 163

Lesson 4 Consolidation Accounting 171

TOPIC 4.1 Recording and Reporting Inter-Corporate Investments 171

TOPIC 4.2 Consolidation of 100％Owned Subsidiaries When the Parent Uses the Equity Method 175

TOPIC 4.3 Consolidation of Less Than 100％ Owned Subsidiaries When the Parent Uses the Equity Method 193

GLOSSARY 212

EXERCISE 213

Lesson 5 Managerial Accounting 218

TOPIC 5.1 Introduction 218

TOPIC 5.2 Manufacturing Cost Concepts 219

TOPIC 5.3 Cost Classification 226

TOPIC 5.4 Cost Behaviour 227

TOPIC 5.5 CVP Analysis 241

GLOSSARY 251

EXERCISE 253

Lesson 6 Auditing 260

TOPIC 6.1 Introduction to Auditing 260

TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS 264

TOPIC 6.3 Audit Planning 270

TOPIC 6.4 Internal Controls 279

TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit 285

GLOSSARY 306

EXERCISE 309