会计专业英语教程（第二版）（新世纪会计学精品）

     《会计专业英语教程(附光盘第2版新世纪会计学专业精品教材)》(作者马建威、何玉润)来源于编者10多年来会计专业英语教学和全英语会计学专业教学的积累，针对性极强，可以满足会计学专业、财务管理专业和注册会计师专业等相关专业的英语教学的需要。

Chapter 1 Financial Accounting Conceptual Framework
 1.1 The Purpose of Accounting and Financial Reporting
 1.2 Accounting Basis and Accounting Assumptio
 1.3 Financial Accounting Principles and Measurement Bases
 1.4 Qualitative Characteristics of Accounting Information
Chapter 2 Cash and Internal Control over Cash Traaction
 2.1 Cash
 2.2 Internal Control
Chapter 3 Receivables
 3.1 Accounts Receivable
 3.2 Notes Receivable
Chapter 4 Inventories
 4.1 Inventory Defined
 4.2 Costs Included In Inventory
 4.3 Cost Flow Assumptio
 4.4 Inventory Accounting Systems
Chapter 5 Property, Plant, and Equipment
 5.1 Determining the Cost of Plant and Equipment
 5.2 Depreciation
 5.3 Disposal of Plant and Equipment
Chapter 6 Intangibles
 6.1 Intangible Assets
 6, 2 Accounting for Intangibles
 6.3 Research and Development Costs
Chapter 7 Investments
 7.1 Reaso for Investments
 7.2 Accounting for Debt Investments
 7, 3 Accounting for Stock Investments
 7.4 Valuing and Reporting Investments
Chapter 8 Liabilities
 8.1 Current Liabilities
 8.2 Long-Term Liabilities
Chapter 9 Income, Expees and Profit
 9, 1 Income
 9.2 Expees
 9.3 Profit and Profit Distribution
Chapter 10 Owner's Equity
 10.1 Owne' Equity Defined
 10.2 Paid-in Capital or Capital Stock
 10.3 Capital Reserve
 10.4 Appropriated Retained Earnings
 10.5 Dividends and Undistributed Profit
Chapter 11 Financial Reports
 11.1 Financial Statements
 11.2 Notes and Other Information
Chapter 12 Financial Analysis
 12.1 Basics of Financial Statement Analysis
 12.2 Tools of Financial Statement Analysis
 12.3 Earning Power and Irregular Items
 12.4 Limitatio of Financial Statement Analysis
Chapter 13 Auditing Principles
 13.1 Auditing Basis and Auditing Objectives
 13, 2 Materiality and Audit Risk
 13.3 Auditing Evidence and Auditing Sampling
Chapter 14 Audit Working Pape and Audit Reports
 14.1 Audit Working Pape
 14.2 Audit Reports
Chapter 15 Other Assurance and Quality Control
 15.1 Other Assurance
 15.2 Quality Control
Appendix A Accounting Standard for Business Enterprises:Basic
Standard
Appendix B Chart of Accounts (Chinese-English)