会计专业英语 郭葆春 主编 著 下载 pdf 百度网盘 epub 免费 2025 电子书 mobi 在线

本教材共分六章，第1章介绍会计学原理知识，第2章叙述中级财务会计知识，第3章阐释财务报表和财务分析，第4章选取高级财务会计的合并报表内容进行解释，第5章介绍管理会计的基础知识，第6章梳理了审计知识。全书用语简洁规范。各章均附有重要专业术语的中英文对照，并提供课后习题，帮助读者更好地掌握和应用教材介绍的知识，便于口头和书面练习或测试。

Lesson 1Principle of Financial Accounting

TOPIC 1.1An Introduction to Accounting

TOPIC 1.2Conceptual Framework for Financial Reporting

TOPIC 1.3The Accounting Equation

TOPIC 1.4Accounting Cycle

GLOSSARY

Exercise

Lesson 2Intermediate Financial Accounting

TOPIC 2.1Cash

TOPIC 2.2Sale and Receivables

TOPIC 2.3Investments

TOPIC 2.4Inventory

TOPIC 2.5Fixed Assets and Intangibles Assets

TOPIC 2.6Liabilities

TOPIC 2.7Shares

GLOSSARY

Exercise

Lesson 3Financial Statements and Financial Statement Analysis

TOPIC 3.1Financial Statements

TOPIC 3.2Financial Statement Analysis

GLOSSARY

Exercise

Lesson 4Consolidation Accounting

TOPIC 4.1Recording and Reporting Inter-Corporate Investments

TOPIC 4.2Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method

TOPIC 4.3Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method

GLOSSARY

Exercise

Lesson 5Managerial Accounting

TOPIC 5.1Introduction

TOPIC 5.2Manufacturing Cost Concepts

TOPIC 5.3Cost Classification

TOPIC 5.4Cost Behaviour

TOPIC 5.5CVP Analysis

GLOSSARY

Exercise

Lesson 6Auditing

TOPIC 6.1Introduction to Auditing

TOPIC 6.2GAAS and Mechanisms to Monitor and Enforce GAAS

TOPIC 6.3Audit Planning

TOPIC 6.4Internal Controls

TOPIC 6.5Transaction Cycle Auditing and Completion of Audit

GLOSSARY

Exercise

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