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chapter 1 financial accounting conceptual framework 11.1 the purpose of accounting and financial reporting 21.2 accounting basis and accounting assumptions 71.3 financial accounting principles and measurement bases 111.4 qualitative characteristics of accounting information 17chapter 2 cash and receivables 262.1 cash 272.2 receivables 31chapter 3 inventories 413.1 inventory basics 413.2 physical goods included in inventory 433.3 determining actual quantities in the inventory 453.4 costs included in inventory 473.5 inventory accounting systems 483.6 methods of pricing inventory at cost 50chapter 4 plant assets and intangibles 554.1 plant and equipment 564.2 accounting for intangibles 63chapter 5 investments 745.1 reasons for investments 745.2 accounting for debt investments 755.3 accounting for stock investments 765.4 valuing and reporting investments 79chapter 6 liabilities 856,1 current liabilities 856.2 long—term liabilities 936.3 estimated liabilities,loss contingencies ,and commitments 109chapter 7 owner's equity 1157.1 components of owners' equity 1167.2 paid—in capital 1167.3 capital reserve 1197.4 appropriated retained earnings 1207.5 undistributed profit 122chapter 8 income statement items 1258.1 revenue 1258.2 expenses 1318.3 profit 137chapter 9 financial report and analysis 1439.1 financial statements 1449.2 basics of financial statement analysis 1549.3 tools of financial statement analysis 1569.4 earning power and irregular items 1769.5 limitations of financial statement analysis 181chapter 10 cost management and decision 18710.1 full costing 18810.2 methods of calculation cost 19310.3 the behavior of costs 19910.4 cost analysis and decision 205chapter 11 budgeting 21711.1 definition of budgets 21711.2 the budget—setting process 22111.3 variance and budgetary control 22411.4 comprehensive budget management 230chapter 12 financial operations 23412.1 financial instruments 23412.2 financial markets 23912.3 financing decision 24112.4 investment decision 249chapter 13 financial performance evaluation 25613.1 cash flow cycle 25713.2 some value problems in finance 25813.3 some levers of financial performance 26013.4 ratio analysis 270chapter 14 internal control 27414.1 internal control concept 27414.2 internal control objectives and elements 27714.3 internal control responsibilities and fraud 281

本教材具有如下特点及创新:1.成果丰硕,中国特色明显;2.源于教学实践,针对性强;3.内容全面,体系完整;4.章节设计严谨、合理;5.光盘拓展,全面研习;6.查阅简便,记忆快捷;7.适用广泛,读者多元。本教材不仅适合高等院校本科生和研究生会计、财务管理和审计专业用作专业英语教学和双语教学的理想教材,而且其他会计从业人员、教学人员、管理人员、审计和税务官员等也可用作阅读材料。本教材向读者提供了丰富的会计专业英语资料,读者更可以将本教材作为工具书和专业资料,使其成为专业人员的“案头**”。