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内容简介

本书共分四大部分二十三章。第一部分为财务会计，共六章，主要内容包括会计循环、财务报告、会计要素、会计理论、财务会计报表分析及国际会计；第二部分为管理会计，共四章，主要内容包括管理会计简介、本－量－利分析、计划与控制及决策等；第三部分为审计，共五章，主要内容涉及审计理论、审计流程、审计循环和审计报告等；第四部分为公司理财，共八章，主要内容涉及价值、风险、证券市场效率、期权、税务、兼并以及国际理财等。

作者简介

陈少华教授，1983年获得厦门大学经济学学士学位，1987年获得加拿大达尔豪西大学工商管理硕士（MBA）学位，1992年获得厦门大学经济学（会计学）博士学位，1996－1997年于美国弗吉尼亚大学任访问学者。现为全国会计重点学科厦门大学会计系教授、博士生导师，教育部人文社会科学

目　　录

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 Financial Statements
2-3 The Income Statement
2-4 The Statement of Cash Flows
Reading Material

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 Financial Statements 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 Chapter 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 …… Chapter 20 Dividend Policy and Capital Structure Chapter 21 Options Chapter 22 Mergers and International Financing Chapter 23 Taxation Answers References

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