会计专业英语

这是是一本为会计英语教学编写的专业基础教材，内容以基础会计理论、财务会计为主，兼顾管理会计、审计和内部控制的主要内容。本书注重知识体系的完整性，突出会计英语实践能力和应用技能的培养。本书共有11章，每章包含正文、专业术语和课后练习三部分。通过学习，读者可以掌握会计学基本理论、基本方法的英语表达方式。本书对拓展会计专业英文词汇、运用英语处理会计业务、阅读会计专业英文文献等大有助益，可作为高等院校本科会计、审计、财务管理等专业的会计英语课程教材，也可作为广大财会从业人员学习会计英语的专业书籍。

Chapter 1 Introduction to Accounting
1.1 What is Accounting
1.2 Forms of Business Entities
1.3 Business Activities
1.4 Users of Accounting Information
1.5 Types of Accounting
1.6 Careers in Accounting
Chapter 2 Financial Accounting and the Conceptual Framework
2.1 Financial Accounting
2.2 Conceptual Framework
2.3 Accounting Equation
2.4 Accounting Cycle
Chapter 3 Current Assets
3.1 Cash and Cash Equivalents
3.2 Trading Securities
3.3 Accounts Receivable
3.4 Notes Receivable
3.5 Inventory
Chapter 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Plant Assets
4.3 Intangible Assets
Chapter 5 Liabilities
5.1 The Nature of Liabilities
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Bonds Payable
Chapter 6 Stockholders'Equity
6.1 The Nature of Equity
6.2 Accounting for the Issuance of Stock
6.3 Accounting for Treasury Stock
6.4 Accounting for Profit Appropriation
6.5 Accounting for Retained Earnings
Chapter 7 Revenues,Expenses,and Profits
7.1 Revenue
7.2 Expense
7.3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8.1 Financial Statement
8.2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9.1 Managerial Accounting Overview
9.2 Application
Chapter 10 Auditing
10.1 Introduction of Auditing
10.2 Types of Audit Reports
10.3 Audit Process
Chapter 11 Internal Control
11.1 The Need for Internal Control
11.2 Means of Achieving Internal Control
11.3 COSO Framework
11.4 How to Effectively Implement Internal Control Framework
11.5 Examples of Internal Control Regulations in China