內容簡介
本書適合於會計類相關專業的本科高年級生、研究生及MBA學生，對商務英語相關專業的學生，也是一本很好的參考教材。
目錄
推薦序
前言
Part 1Accounting Principle會計原理Chapter 1Accounting and Its Environment會計與環境小案例Mini Case2
正文Text2
1?1Nature and Content of Accounting2
1?2Objectives of Financial Reporting5
1?3Underlying Assumptions6
核心辭彙Core Words and Expressions8
知識擴展More Knowledge8Chapter 2Accounting Concepts and Principles會計概念與原理小案例Mini Case10
正文Text10
2?1Qualitative Characteristics of Useful Accounting Information10
2?2Elements of the Financial Statements13
2?3Recognition and Measurement Principles15
核心辭彙Core Words and Expressions17
知識擴展More Knowledge18Chapter 3Financial Statements財務報表小案例Mini Case19
正文Text19
3?1Balance Sheet19
3?2Income Statement and Statement of Changes in Equity22
3?3Statement of Cash Flows25
核心辭彙Core Words and Expressions27
知識擴展More Knowledge28Chapter 4The Accounting Cycle會計循環小案例Mini Case30
正文Text30
4?1Accounting Equation and Double?Entry Bookkeeping33
4?2Accounting Cycle35
核心辭彙Core Words and Expressions46
知識擴展More Knowledge46Part 2Financial Accounting財務會計Chapter 5Current Assets 流動資產小案例Mini Case50
正文Text50
5?1Cash and Current Receivables51
5?2Inventory53
核心辭彙Core Words and Expressions57
知識擴展More Knowledge58Chapter 6Investments,Plant Assets and Intangibles 投資、固定資產
與無形資產小案例Mini Case60
正文Text60
6?1Investments in Equity and Debt Securities60
6?2Plant Assets and Intangibles63
核心辭彙Core Words and Expressions67
知識擴展More Knowledge68Chapter 7Liabilities 負債小案例Mini Case70
正文Text70
7?1Current Liabilities70
7?2Bonds Payable and Convertible Bonds72
核心辭彙Core Words and Expressions75
知識擴展More Knowledge76Chapter 8Owners’Equity所有者權益小案例Mini Case77
正文Text77
8?1Contributed Capital77
8?2Retained Earnings80
核心辭彙Core Words and Expressions84
知識擴展More Knowledge84Chapter 9Performance經營成果小案例Mini Case86
正文Text86
9?1Income86
9?2Expenses90
核心辭彙Core Words and Expressions91
知識擴展More Knowledge92Chapter 10Financial Statement Analysis財務報表分析小案例Mini Case94
正文Text94
10?1Framework for Financial Statement Analysis95
10?2Techniques of Analysis96
10?3Ratio Analysis100
核心辭彙Core Words and Expressions103
知識擴展More Knowledge104Part 3 Cost and Management Accounting成本與管理會計Chapter 11Elements of Cost 成本要素小案例Mini Case108
正文Text108
11?1 Materials and Labor110
11?2 Manufacturing Overheads112
核心辭彙Core Words and Expressions118
知識擴展More Knowledge118Chapter 12Costing Systems 成本核算系統小案例Mini Case120
正文Text120
12?1 Job Costing and Process Costing121
12?2 Absorption and Marginal Costing125
12?3 Activity Based Costing 128
核心辭彙Core Words and Expressions130
知識擴展More Knowledge130Chapter 13Management Accounting 管理會計小案例Mini Case131
正文Text131
13?1Standard Costing and Variance Analysis132
13?2Master Budgets136
13?3Performance Measurement138
核心辭彙Core Words and Expressions141
知識擴展More Knowledge142Part 4International Accounting國際會計Chapter 14International Accounting Harmonization 國際會計協調小案例Mini Case146
正文Text146
14?1Advantages of International Accounting Harmonization146
14?2Applicability of International Standards147
14?3Major International Organizations Promoting Accounting Harmonization149
核心辭彙Core Words and Expressions151
知識擴展More Knowledge152Chapter 15International Accounting Standards Board國際會計
準則理事會小案例Mini Case154
正文Text154
15?1Organization of International Accounting Standards Board155
15?2Framework for the Preparation and Presentation of Financial Statements156
15?3Core Standards by International Accounting Standards Committee158
核心辭彙Core Words and Expressions160
知識擴展More Knowledge160Chapter 16Special Accounting Treatments in Multinational Corporations跨國公司的特殊業務會計處理小案例Mini Case163
正文Text163
16?1Foreign Currency Transactions and Translations163
16?2Business Combination and Consolidated Financial Statements166
核心辭彙Core Words and Expressions171
知識擴展More Knowledge172Part 5Audit審計Chapter 17Audit Framework審計框架小案例Mini Case176
正文Text176
17?1Agency and Nature of Audit176
17?2Professional Ethics and Codes of Conduct180
核心辭彙Core Words and Expressions183
知識擴展More Knowledge184Chapter 18Collecting Audit Evidence 收集審計證據小案例Mini Case188
正文Text188
18?1Risk Assessment189
18?2Internal Control Systems192
18?3Tests of Controls 195
核心辭彙Core Words and Expressions201
知識擴展More Knowledge202Chapter 19External Audit Reports 對外審計報告小案例Mini Case204
正文Text204
19?1Types of Audit Opinions and Audit Reports204
19?2Format and Content of External Audit Reports206
核心辭彙Core Words and Expressions210
知識擴展More Knowledge210參考文獻212
