会计专业英语教程(第三版)

　　本教材的特点如下：（1）语言地道，正文经典。专门聘请CCTV原美籍英语专家Bob & Faye Anderson 语校。（2）习题丰富，配有光盘（内容为习题答案及扩展阅读）。（3）教育部双语教学示范课程配套教材，荣获大学出版社优秀教材奖。（4）书中很多案例或例题直接采用了部分中国企业的相关内容，如Chapter 11中的报表就引用了PetroChina Company Limited（中国石油天然气股份有限公司）的2011年年报，充分体现了会计专业英语的“本土化”。（5）每章以Feature Topic作为切入话题，继而列出本章的Chapter Skeleton，介绍本章的主要内容和学习目标；在正文之后，Chapter Summary 对本章内容作一个小结，然后列出Key Terms并作了诠释；在课后练习与巩固环节，我们设计了Self-Test(ST)、Questions for Discussion(QFD)、Exercises(Ex)等练习类型，帮助读者更好地掌握和应用所学知识。

　　Part Ⅰ Financial Accounting
Chapter 1 Financial Accounting Conceptual Framework
1.1 The Purpose of Accounting and Financial Reporting
1.2 Accounting Basis and Accounting Assumptions
1.3 Financial Accounting Principles and Measurement Bases
1.4 Qualitative Characteristics of Accounting Information
Chapter 2 Accounting for Assets (Ⅰ)
2.1 Cash and Internal Control over Cash Transaction
2.2 Accounts Receivable and Notes Receivable
2.3 Inventories
Chapter 3 Accounting for Assets (Ⅱ)
3.1 Plant and Equipment
3.2 Accounting for Intangibles
3.3 Investments
Chapter 4 Liabilities
4.1 Current Liabilities
4.2 Long-term Liabilities
Chapter 5 Owner’s Equity
5.1 Income, Expenses and Profits
5.2 Owners’ Equity
Chapter 6 Financial Reports
6.1 Financial Statements
6.2 Notes and Other Information

Part Ⅱ Cost and Management Accounting
Chapter 7 Calculation and Management of the Cost
7.1 Full Costing
7.2 Deriving Full Costs
7.3 Activity-based Costing
7.4 Costing and Pricing
Chapter 8 The Behavior of Costs and Decision
8.1 The Relevant Costs
8.2 The Behavior of Costs
8.3 Cost-volume-profit Analysis
8.4 Marginal Analysis and Decision
Chapter 9 Budgeting and Budgetary Control
9.1 Budgets and Plans
9.2 The Budget-setting Process
9.3 Variance and Budgetary Control

Part Ⅲ Corporate Finance
Chapter 10 Financial Operations
10.1 Financial Instruments and Markets
10.2 The Financing Decision
10.3 The Investment Decision
Chapter 11 Evaluating Financial Performance
11.1 The Cash Flow Cycle
11.2 Financial Statements and the Value Problem
11.3 The Levers of Financial Performance
11.4 Ratio Analysis

Part Ⅳ Auditing
Chapter 12 Auditing Principles
12.1 Auditing Basis and Auditing Objectives
12.2 Materiality and Auditing Risk
12.3 Auditing Evidence and Auditing Sampling
Chapter 13 Audit Working Paper and Auditing Reports
13.1 Auditing Working Paper
13.2 Auditing Reports
Chapter 14 Other Assurance and Quality Control
14.1 Other As