本书与当前国际会计协调发展的趋势相适应,突出国际会计审计准则的*新进展。全书共分为五个部分,分别介绍了会计的基本概念和基本程序,国际会计准则下财务会计的基本处理方法,国际上常用的成本与管理会计方法,国际会计的内容及国际会计的协调发展,以及*新的国际审计准则下的审计基本框架。本书内容全面,使会计审计工作人员和财经专业的学生既能了解国际会计审计*新发展,又能熟练掌握会计审计英语。每章分别设有案例和知识扩展,以引导学生深入思考。

**序 前言 Part 1Accounting Principle会计原理 Chapter 1Accounting and Its Environment会计与环境 小案例Mini Case 正文Text 11Nature and Content of Accounting 12Objectives of Financial Reporting 13Underlying Assumptions 14Accounting Basis 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions Chapter 2Accounting Concepts and Principles会计概念与原则 小案例Mini Case 正文Text 21Qualitative Characteristics of Useful Accounting Information 22Elements of the Financial Statements 23Recognition and Measurement Principles 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions Chapter 3Financial Statements财务报表 小案例Mini Case 正文Text 31Statement of Financial Position 32Statement of Comprehensive Income 33Statement of Changes in Equity 34Statement of Cash Flows 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 4The Accounting Cycle会计循环 小案例Mini Case 正文Text 41Accounting Equation and DoubleEntry Bookkeeping 42Accounting Cycle 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Part 2Financial Accounting财务会计 Chapter 5Current Assets流动资产 小案例Mini Case 正文Text 51Cash and Current Receivables 52Inventory 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产 小案例Mini Case 正文Text 61Investments in Equity and Debt Securities 62Plant Assets and Intangibles 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 7Liabilities负债 小案例Mini Case 正文Text 71Current Liabilities 72Bonds Payable and Convertible Bonds 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 8Owners Equity所有者权益 小案例Mini Case 正文Text 81Contributed Capital 82Retained Earnings 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 9Performance经营成果 小案例Mini Case 正文Text 91Income 92Expenses 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 10Financial Statement Analysis财务报表分析 小案例Mini Case 正文Text 101Framework for Financial Statement Analysis 102Techniques of Analysis 103Ratio Analysis 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Part 3Cost and Management Accounting成本与管理会计 Chapter 11An Introduction to Cost terms and Concepts成本术语与概念介绍 小案例Mini Case 正文Text 111Cost Objects and Cost Assignment 112Elements of Cost 113Materials and Labor 114Manufacturing Overheads 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 12Costing Systems成本核算系统 小案例Mini Case 正文Text 121Job Costing and Process Costing 122Absorption and Marginal Costing 123Activity Based Costing 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 13Management Accounting管理会计 小案例Mini Case 正文Text 131Cost Behavior and CVP Analysis 132Standard Costing and Variance Analysis 133Master Budgets 134Performance Measurement 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Part 4International Accounting国际会计 Chapter 14International Accounting Harmonization国际会计协调 小案例Mini Case 正文Text 141Advantages of International Accounting Harmonization 142Applicability of International Standards 143Major International Organizations Promoting Accounting Harmonization 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions Chapter 15International Accounting Standards Board国际会计准则理事会 小案例Mini Case 正文Text 151Organization of International Accounting Standards Board 152Conceptual Framework for Financial Reoprting 15