会计英语（第二版） / 21世纪会计学系列教材
作者： 陈少华
出版时间：2010年7月
出版社：厦门大学出版社
- 厦门大学出版社
- 9787561525968
- 55146
- 0043158226-1
- 18开
- 2010年7月
- 管理学
- 工商管理
- F23
- 会计
- 本专科
《会计英语（第2版）》共分四大部分二十三章。*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。
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
各章阅读材料译文
第1章 阅读材料公认会计准则
第2章 阅读材料财务现金流
第3章 阅读材料企业组织的形式
第4章 阅读材料会计理论扮演次要角色——会计准则委员会(ASB)在面对员工持股、会计准则受到威胁时后退了
第5章 阅读材料从财务报表到商业分析
第6章 阅读材料外币折算和汇率风险的来源
第7章 阅读材料利用管理工具做出有效决策
第8章 阅读材料成本会计的标准
第9章
