Accounting English 前言 Part One: Financial Accounting Chapter 1 Review of the Accounting Cycle 1-1 Recording Phase 1-2 Reporting Phase Reading Material Exercises Chapter 2 Introduction to Financial Reports 2-1 Introduction 2-2 The Balance Sheet and Notes to the FinancialStatements 2-3 The Income Statement 2-4 The Statement of Cash Flows Reading Material Exercises Chapter 3 Accounting Elements 3-1 Assets, Liabilities and Equity 3-2 Revenue, Expenses and Profit Reading Material Exercises Chapter 4 Accounting Theory 4-1 Introduction to Accounting Theory 4-2 Conceptual Framework 4-3 The Structure of an Accounting Theory Reading Material Exercises Chapter 5 Financial Start Analysis 5-1 Financial Ratio Analysis 5-2 Other Approaches Reading Material Exercises Chapter 6 International Financial Accounting 6-1 The Internationalization of Accounting 6-2 Comparative Practices 6-3 Foreign Currency Translation Reading Material Exercises Part Two :Managerial Accounting Chpter 7 Introduction to Managerial Accounting 7-1 Overview Reading Material Exercises Chapter 8 Cost Terms,System Design,and Cost Behavior 8-1 Cost Terms: Concepts and Classifications 8-2 Systems Design:Job-order Costing and Process Costing 8-3 Cost Behavior Reading Material Exercises Chapter 9 Planning and Control 9-1 Cost-Volume-Profit Analysis 9-2 Budgeting:Profit Planning and Control System 9-3 Standard Costing and Performance Measures 9-4 Responsibility Accounting and Income Reporting Reading Material Exercises Chapter 10 Using Accounting Information in Making Decisions 10-1 Decision-making: Relevant Costs and Benefits 10-2 Cost Analysis and Pricing Decisions Reading Material Exercises Part Three: Auditing Chapter 11 Introduction Reading Material Exercises Chapter 12 Auditing Theory Reading Material Exercises Chapter 13 Auditing Process 13-1 Client Acceptance,Continuance and Audit Planning 13-2 Internal Control and Assessing Control Risk 13-3 Compliance Test 13-4 Substantive Tests Reading Material Exercises Chapter 14 Audit Program Applications 14-1 Revenue and Collection Cycle 14-2 Acquisition and Expenditure Cycle 14-3 Production Cycle 14-4 Financing and Investment Cycle Reading Material Exercises Chapter 15 Audit Report Reading Material Exercises Part Four: Corporate Finance Chapter 16 Introduction to Finance Reading Material Exercises Chapter 17 Value 17-1 Introduction to Present Value 17-2 The Calculation of Present Value 17-3 The Value of Common Stocks Reading Material Exercises Chapter 18 Risk 18-1 Introduction to Risk,Return and the Opportunity Cost of Capital 18-2 Risk and Return 18-3 Capital Budgeting and Risk 18-4 Organizing Capital Expenditure and Evaluating Performance Reading Material Exercises Chapter 19 Financing Decisions and Market Efficiency 19-1 Review of Market Efficiency 19-2 An Overview of Corporate Financing Reading Material Exercises Chapter 20 Dividend Policy and Capital Structure 20-1 The Dividend Controversy 20-2 Does Debt Policy Matter? 20-3 How Much Should a Firm Borrow? 20-4 Interactions of Investment and Financing Decisions Reading Material Exercises Chapter 21 Options 21-1 Corporate Liabilities and the Valuation of Options 21-2 Applications of Option Pricing Theory Reading Material Exercises Chapter 22 Mergers and International Financing 22-1 Mergers 22-2 International Financing Reading Material Exercises Chapter 23 Taxation 23-1 Tax System 23-2 Tax Administration Reading Material Exercises Answers References
