会计审计专业英语电子书

内容提要

前言

Part 1 Financial Accounting

Unit 1 Accounting and Accounting Information

1.1 Introduction to Accounting

1.2 Information Users

1.3 Quality Characteristics of Accounting Information

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Unit 2 Accounting Assumptions

2.1 Separate Entity Assumption

2.2 Going Concern Assumption

2.3 Accounting-period Assumption

2.4 Monetary Unit Assumption

2.5 Accrual Basis of Accounting

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Unit 3 Recognition and Measurement Principles

3.1 Cost Principle

3.2 Matching Principle

3.3 Conservatism

3.4 Materiality

3.5 Differentiate Capital and Revenue Expenditures

3.6 Substance over Form

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Unit 4 Accounting Cycle

4.1 Identify Transactions or Events to be Recorded

4.2 Journalize Transactions and Events

4.3 Posting From Journal to Ledger

4.4 Prepare Unadjusted Trial Balance

4.5 Journalize and Post Adjusting Journal Entries

4.6 Prepare Adjusted Trial Balance

4.7 Prepare Financial Statements

4.8 Journalize and Post Closing Entries

4.9 Prepare Post-Closing Trial Balance

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Unit 5 Financial Statements

5.1 The objective of Financial Statements

5.2 Balance Sheet

5.3 Income Statement

5.4 Statement of Changes in Owners' Equity

5.5 Cash Flow Statement

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Unit 6 Notes to Financial Statements

6.1 Accounting Policies

6.2 Financial Instruments

6.3 Segmented Information

6.4 Related Party Transactions

6.5 Contingencies

6.6 Subsequent Events

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Unit 7 Cash

7.1 Cash and Cash Equivalents

7.2 Internal Controls over Cash

7.3 Bank Statement and Bank Reconciliation

7.4 Petty Cash Fund

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Unit 8 Receivables

8.1 Types of Receivables

8.2 Significance of Accounts Receivable

8.3 Accounting for Accounts Receivable

8.4 Methods of Estimating Uncollectible Accounts Expense

8.5 Recovery of an Uncollectible Account

8.6 Internal Control for Accounts Receivable

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Unit 9 Inventories

9.1 Perpetual Inventory System and Periodic Inventory System

9.2 Inventory Cost Flow Assumptions

9.3 The Lower of Cost or Market Basis

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Unit 10 Plant and Equipment

10.1 Nature of Plant and Equipment

10.2 Major Categories of Plant and Equipment

10.3 Determining the Cost of Plant and Equipment

10.4 Post-Acquisition Expenditures

10.5 Depreciation and Impairment of Plant and Equipment

10.6 Disposals of Plant and Equipment

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Unit 11 Intangible Assets and Natural Resources

11.1 Definition of Intangible Assets

11.2 Recognition and Measurement of Intangible Assets

11.3 Leading Examples of Intangible Assets

11.4 Research and Development Expenditure

11.5 Goodwill

11.6 Natural Resources

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Unit 12 Investments

12.1 Investment Objectives

12.2 Types of Securities

12.3 Accounting for Investments in Debt Securities

12.4 Accounting for Investments in Equity Securities

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Unit 13 Current Liabilities

13.1 Introduction

13.2 Liabilities with Known Amounts

13.3 Contingent Liabilities

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Unit 14 Non-current Liabilities

14.1 Bonds Payable

14.2 Long-Term Notes Payable

14.3 Pension Plans

14.4 Lease Obligations

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Unit 15 Owners' Equity

15.1 Paid-in Capital

15.2 Retained Earnings

15.3 Dividends

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Unit 16 Revenues

16.1 Definition of Revenue

16.2 The Earning Process of Revenue

16.3 Revenue Recognition Criteria

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Unit 17 Expenses

17.1 Definition

17.2 Cost vs. Expense

17.3 Expense Recognition

17.4 Specific Expense Items

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Unit 18 Analysis of Financial Statements

18.1 Dollar and Percentage Changes

18.2 Trend Percentages

18.3 Component Percentages

18.4 Ratios

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Part 2 Auditing

Unit 19 An Overview of Auditing

19.1 Definition of Auditing

19.2 Types of Audits

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Unit 20 Professional Ethics

20.1 Introduction

20.2 Fundamental Principles of Professional Ethics

20.3 Major Threats to Independence

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Unit 21 Audit Objectives

21.1 Management Assertions

21.2 Audit Objectives

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Unit 22 Audit Process

22.1 Phase Ⅰ——Plan the Audit

22.2 Phase Ⅱ——Perform Risk Assessment Procedures

22.3 Phase Ⅲ——Perform Tests of Controls and Substantive Procedures

22.4 Phase Ⅳ——Complete the Audit and Issue an Audit Report

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Unit 23 Materiality

23.1 Introduction

23.2 Preliminary Judgment about Materiality

23.3 Tolerable Misstatement

23.4 Materiality in Evaluating Results of Tests

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Unit 24 Audit Risk

24.1 Introduction

24.2 Risk of Material Misstatement

24.3 Detection Risk

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Unit 25 Audit Evidence

25.1 Persuasiveness of Evidence

25.2 Audit Evidence Decisions

25.3 Types of Evidence

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Unit 26 Audit tests

26.1 Tests of Controls

26.2 Substantive Analytical Procedures

26.3 Tests of Details

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Unit 27 Audit Sampling

27.1 Introduction to Audit Sampling

27.2 Design of the Sample

27.3 Sample Size

27.4 Evaluation of Sample Results

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Unit 28 Internal Control

28.1 Definition and Objectives of Internal Control

28.2 Components of Internal Control

28.3 Considerations of Internal Controls in a Financial Statement Audit

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Unit 29 Application of the Audit Process to Transaction Cycles

29.1 Introduction

29.2 Revenue Cycle

29.3 Acquisition and Payment Cycle

29.4 Payroll and Related Compensation Cycle

29.5 Capital Acquisition and Repayment Cycle

29.6 Cash and Cash Equivalents

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Unit 30 Audit Report

30.1 The Standard Report

30.2 Departures from the Standard Report

30.3 Conditions Requiring a Departure from Unqualified Opinion

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