会计专业英语教程（第二版）（新世纪会计学精品）

    《会计专业英语教程(附光盘第2版新世纪会计学专业精品教材)》(作者马建威、何玉润)来源于编者10多年来会计专业英语教学和全英语会计学专业教学的积累，针对性极强，可以满足会计学专业、财务管理专业和注册会计师专业等相关专业的英语教学的需要。

Chapter 1 Financial Accounting Conceptual Framework 1.1 The Purpose of Accounting and Financial Reporting 1.2 Accounting Basis and Accounting Assumptio 1.3 Financial Accounting Principles and Measurement Bases 1.4 Qualitative Characteristics of Accounting InformationChapter 2 Cash and Internal Control over Cash Traaction 2.1 Cash 2.2 Internal ControlChapter 3 Receivables 3.1 Accounts Receivable 3.2 Notes ReceivableChapter 4 Inventories 4.1 Inventory Defined 4.2 Costs Included In Inventory 4.3 Cost Flow Assumptio 4.4 Inventory Accounting SystemsChapter 5 Property, Plant, and Equipment 5.1 Determining the Cost of Plant and Equipment 5.2 Depreciation 5.3 Disposal of Plant and EquipmentChapter 6 Intangibles 6.1 Intangible Assets 6, 2 Accounting for Intangibles 6.3 Research and Development CostsChapter 7 Investments 7.1 Reaso for Investments 7.2 Accounting for Debt Investments 7, 3 Accounting for Stock Investments 7.4 Valuing and Reporting InvestmentsChapter 8 Liabilities 8.1 Current Liabilities 8.2 Long-Term LiabilitiesChapter 9 Income, Expees and Profit 9, 1 Income 9.2 Expees 9.3 Profit and Profit DistributionChapter 10 Owner's Equity 10.1 Owne' Equity Defined 10.2 Paid-in Capital or Capital Stock 10.3 Capital Reserve 10.4 Appropriated Retained Earnings 10.5 Dividends and Undistributed ProfitChapter 11 Financial Reports 11.1 Financial Statements 11.2 Notes and Other InformationChapter 12 Financial Analysis 12.1 Basics of Financial Statement Analysis 12.2 Tools of Financial Statement Analysis 12.3 Earning Power and Irregular Items 12.4 Limitatio of Financial Statement AnalysisChapter 13 Auditing Principles 13.1 Auditing Basis and Auditing Objectives 13, 2 Materiality and Audit Risk 13.3 Auditing Evidence and Auditing SamplingChapter 14 Audit Working Pape and Audit Reports 14.1 Audit Working Pape 14.2 Audit ReportsChapter 15 Other Assurance and Quality Control 15.1 Other Assurance 15.2 Quality ControlAppendix A Accounting Standard for Business Enterprises:BasicStandardAppendix B Chart of Accounts (Chinese-English)