会计专业英语

本教材共分六章，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 1Principle of Financial Accounting
TOPIC 1.1An Introduction to Accounting
TOPIC 1.2Conceptual Framework for Financial Reporting
TOPIC 1.3The Accounting Equation
TOPIC 1.4Accounting Cycle
GLOSSARY
Exercise
Lesson 2Intermediate Financial Accounting
TOPIC 2.1Cash
TOPIC 2.2Sale and Receivables
TOPIC 2.3Investments
TOPIC 2.4Inventory
TOPIC 2.5Fixed Assets and Intangibles Assets
TOPIC 2.6Liabilities
TOPIC 2.7Shares
GLOSSARY
Exercise
Lesson 3Financial Statements and Financial Statement Analysis
TOPIC 3.1Financial Statements
TOPIC 3.2Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4Consolidation Accounting
TOPIC 4.1Recording and Reporting Inter-Corporate Investments
TOPIC 4.2Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method
TOPIC 4.3Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method
GLOSSARY
Exercise
Lesson 5Managerial Accounting
TOPIC 5.1Introduction
TOPIC 5.2Manufacturing Cost Concepts
TOPIC 5.3Cost Classification
TOPIC 5.4Cost Behaviour
TOPIC 5.5CVP Analysis
GLOSSARY
Exercise
Lesson 6Auditing
TOPIC 6.1Introduction to Auditing
TOPIC 6.2GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6.3Audit Planning
TOPIC 6.4Internal Controls
TOPIC 6.5Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise