会计专业英语(第2版21世纪会计系列教材)

郭葆春主编的《会计专业英语(第2版21世纪会计 系列教材)》共分六章，第1章介绍会计学原理知识， 第2章叙述中级财务会计知识，第3章阐释财务报表和 财务分析，第4章选取高级财务会计的合并报表内容 进行解释，第5章介绍管理会计的基础知识，第6章梳 理了审计知识。全书用语简洁规范。各章均附有重要 专业术语的中英文对照，并提供课后习题，帮助读者 更好地掌握和应用教材介绍的知识，便于口头和书面 练习或测试。

Lesson 1 Principle of Financial Accounting TOPIC 1.1 An Introduction to Accounting TOPIC 1.2 Conceptual Framework for Financial Reporting TOPIC 1.3 The Accounting Equation TOPIC 1.4 Accounting Cycle GLOSSARY Exercise Lesson 2 Intermediate Financial Accounting TOPIC 2.1 Cash TOPIC 2.2 Sale and Receivables TOPIC 2.3 Investments TOPIC 2.4 Inventory TOPIC 2.5 Fixed Assets and Intangibles Assets TOPIC 2.6 Liabilities TOPIC 2.7 Shares GLOSSARY Exercise Lesson 3 Financial Statements and Financial Statement Analysis TOPIC 3.1 Financial Statements TOPIC 3.2 Financial Statement Analysis GLOSSARY Exercise Lesson 4 Consolidation Accounting TOPIC 4.1 Recording and Reporting Inter-Corporate Investments TOPIC 4.2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method TOPIC 4.3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method GLOSSARY Exercise Lesson 5 Managerial Accounting TOPIC 5.1 Introduction TOPIC 5.2 Manufacturing Cost Concepts TOPIC 5.3 Cost Classification TOPIC 5.4 Cost Behaviour TOPIC 5.5 CVP Analysis GLOSSARY Exercise Lesson 6 Auditing TOPIC 6.1 Introduction to Auditing TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS TOPIC 6.3 Audit Planning TOPIC 6.4 Internal Controls TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit GLOSSARY Exercise