会计英语(国家级双语示范课程中级财务会计英语教学核心教材)

《会计英语》作为国家级双语示范课《中级财务 会计（全英语教学）》的核心教材，是作者马建威多 年会计专业英语教学经验的总结。全书系统讲解了财 务会计的基本理论及操作实务，力求内容简洁实用， 用语纯正规范。美国会计专业教授的审饺，更保证了 本书的严谨性和专业性。 本书适合各高等院校会计学、财务管理学和审计 学等专业英语和双语教学使用，也适合会计从业人员 、审计和财税管理部门作为专业英语辅助资料使用。

马建威，甘肃兰州人，管理学博士，财政部财政科学研究所应用经济学博士后，北京工商大学副教授、硕士生导师，北京市中青年骨干教师，美国明尼苏达大学、北伊利诺伊大学访问学者，是《会计研究》、《审计研究》等多家专业期刊匿名审稿人。 主要研究领域为内部控制与风险管理、企业海外并购、政府会计、审计收费等。在《审计研究》、《财政研究》等核心期刊发表论文40余篇，出版专著1部，主编8部，译作2部，参编10余部，主持或参与省部级以上课题10余项。

Unit 1 Accounting: the Language of Business Section 1 : The Purpose of Accounting and Financial Reporting Section 2 : Accounting Bases and Accounting Assumptions Section 3 : Qualitative Characteristics of Accounting Information Unit 2 Cash Section 1 : Cash and Internal Control Section 2 : Internal Controls Over Cash Unit 3 Receivables Section 1 : Receivables Section 2 : Notes Receivable Unit 4 Inventories Section 1 : Inventory in Brief Section 2 : Determining Actual Quantities in the Inventory Section 3 : Costs Included in Inventory Section 4 : Inventory Accounting Systems Section 5 : Methods of Pricing Inventory at Cost Unit 5 Investments Section 1 : Investments: the Classification and Valuation Section 2 : International Accounting Differences Section 3 : Financial Instruments Section 4 : Additional Issues for Investments Unit 6 Property, Plant and Equipment Section 1 : Acquisition and Valuation of Plant and Equipment Section 2 : Depreciation of Property, Plant and Equipment Section 3 : Disposal of Plant and Equipment Unit 7 Intangible Assets Section 1 : Valuation of Intangibles Section 2 : Amortization or Impairment of Intangible Assets Section 3 : Research and Development Costs Section 4 : Identifiable Intangible Assets Section 5 : Goodwill Unit 8 Liabilities Section 1 : Current Liabilities Section 2 : Estimated Liabilities, Loss Contingencies, and Commitments Section 3 : Long-Term Liabilities Unit 9 Stockholder's Equity Section 1 : The Structure of the Owner's Equity Section 2 : Accounting for Stock Transactions Section 3 : Capital Reserve Unit 10 Income, Revenue, Expense and Profit Section 1 : Definition of Income, Revenue and Gains Section 2 : Revenue Section 3 : Expenses Section 4 : Profit and Profit Distribution Unit 11 Accounting Changes and Errors Section 1 : Types of Accounting Changes and Methods of Disclosure Section 2 : Accounting for a Change in Accounting Principle Section 3 : Accounting for a Change in an Estimate and a Reporting Entity Section 4 : Accounting for the Correction of an Error Unit 12 Financial Statements Section 1 : Environment of Financial Reporting Section 2 : Conceptual Framework of Financial Reporting Section 3 : Financial Statements Section 4 : Notes and Other Information Section 5 : Reformation of Financial Statements Presentation Unit 13 Internal Control Section 1 : Concept of Internal Control Section 2 : Objectives and Elements of Internal Control Section 3 : Relationship of Objectives and Components Section 4 : Roles and Responsibilities in Internal Control Section 5 : Fraud and Control Precision Unit 14 Financial Statement Analysis Section 1 : Basics of Financial Statement Analysis Section 2 : Methods of Financial Statement Analysis Section 3 : Sustainability and Irregular Items Section 4 : Limitations of Financial Statement Analysis Appendix A Accounting Standard for Business Enterprises: Basic Standard Appendix B Chart of Accounts （Chinese-English） References