会计审计专业英语电子书

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前言

目录

Chapter 1 Introduction to Accounting

1.1 What is an Accounting

1.2 Forms of the Entity

1.3 Users of Accounting Information

1.4 The Accounting Principles and Assumptions

1.5 Accounting Basis

1.6 Quality Characteristics of Accounting Information

1.7 GAAP

1.8 Ethics in Accounting

Chapter 2 The Accounting Equation and Double-entry Bodkkeeping

2.1 The Accounting Equation and Its Efforts

2.2 Source Documents

2.4 Double-entry Bookkeeping System

2.5 Ledgers

2.6 Journals

2.7 Recording Transactions Illustration

Chapter 3 The Accounting Cycle

3.1 Preparing a Trial Balance

3.2 Adjusting the Accounts

3.3 Preparing Financial Statements

3.4 Making Closing Entry

3.5 Accounting Cycle

3.6 Financial Statement

Chapter 4 Cash

4.1Cash, Cash Equivalents and Liquidity

4.2 Internal Control of Cash

4.3 Petty Cash Fund

4.4 Bank Statement and Bank Reconciliation

Chapter 5 Receivables

5.1 Accounts Receivable

5.2 Valuing Accounts Receivable-allowance Method

5.3 Estimating Bad Debts Expense

5.4 Notes Receivable

5.5 Selling Receivables

Chapter 6 Inventory

6.1 Inventory Systems

6.2 Accounting for Merchandise Purchases

6.3 Accounting for Merchandise Sales

6.4 Inventory and Cost of Goods Sold

6.5 Lower of Cost or Market (LC

Chapter 7 Plant Assets and Intangibles

7.1Plant Assets

7.2 Intangible Assets

7.3 Natural Resources

Chapter 8 Investment

8.1 Basics of Investments

8.2 Trading Securities

8.3 Held-to-Maturity Securities

8.4 Available-for-Sale Securities

8.5 Investment in Securities with Significant Influence

8.6 Investment in Securities with Controling Influence

Chapter 9 Current Liability

9.1 Characteristics of Liabilities

9.2 Accounts and Notes Payable

9.3 Sales Tax Payable

9.4 Payroll Liabilities

9.5 Estimated Liabilities

9.6 Contingent Liabilities

Chapter 10 Long-Term Liability

10.1 Types and Payment Patterns of Note

10.2 Bonds Payable

10.3 Bond Isuance and Interest Expense

10.4 Long-Term Notes Payable

10.5 Compare Mortgage Notes with Mortgage Bonds

Chapter 11 Shareholder's Equity

11.1Corporate Form of Organization

11.2 Basics of Capital Stock

11.3 Common Stock

11.4 Preferred Stock

11.5 Treasury Stock

Chapter 12 Financial Statements Analysis

12.1 AGeneral Description of Analysis of Financial Statement

12.2 Basic Financial Ratio

Chapter 13 Introduction to Auditing

13.1Development of Auditing

13.2 Auditing Objectives

13.3 Auditing Process

Chapter 14 Materiality

14.1 Introduction

14.2 Preliminary Judgement about Materiality

14.3 Tolerable Misstatement

14.4 Materiality in Evaluating Result of Tests

Chapter 15 Audit Risk and Test

15.1 Introduction

15.2 Risk of Materiality Misstatement

15.3 Detection Risk

15.4 Tests of Controls

15.5 Substantive Analytical Procedures

15.6 Tests of Details

Chapter 16 Audit Evidence and Audit Sampling

16.1 Nature of Evidence

16.2 Audit Evidence Decisions

16.3 Types of Audit Evidence

16.4 Audit Sampling and Types of Audit Sampling

Chapter 17 Professional Ethics

17.1 Introduction

17.2 Fundamental Principles of Professional Ethics

17.3 Potential Threats to Independence

Chapter 18 Internal Control Systems

18.1 Introduction to Internal Control

18.2 Objectives and Key Components of Internal Control

18.3 Types of Internal Control

Chapter 19 Auditing Report

19.1 Types of Auditing Opinions

19.2 The Standard Auditing Report

19.3 External Auditing Report

参考文献