本書共分四大部分二十三章。第一部分為財務會計，共六章，主要內容包括會計循環(huán)、財務報告、會計要素、會計理論、財務會計報表分析及國際會計；第二部分為管理會計，共四章，主要內容包括管理會計簡介、本－量－利分析、計劃與控制及決策等；第三部分為審計，共五章，主要內容涉及審計理論、審計流程、審計循環(huán)和審計報告等；第四部分為公司理財，共八章，主要內容涉及價值、風險、證券市場效率、期權、稅務、兼并以及國際理財?shù)取?
陳少華教授，1983年獲得廈門大學經(jīng)濟學學士學位，1987年獲得加拿大達爾豪西大學工商管理碩士（MBA）學位，1992年獲得廈門大學經(jīng)濟學（會計學）博士學位，1996－1997年于美國弗吉尼亞大學任訪問學者。現(xiàn)為全國會計重點學科廈門大學會計系教授、博士生導師，教育部人文社會科學
Accounting English
前言
Part One: Financial Accounting
Chapter 1 Review of the Accounting Cycle
1-1 Recording Phase
1-2 Reporting Phase
Reading Material
Exercises
Chapter 2 Introduction to Financial Reports
2-1 Introduction
2-2 The Balance Sheet and Notes to the Financial Statements
2-3 The Income Statement
2-4 The Statement of Cash Flows
Reading Material
Exercises Accounting English
前言
Part One: Financial Accounting
Chapter 1 Review of the Accounting Cycle
1-1 Recording Phase
1-2 Reporting Phase
Reading Material
Exercises
Chapter 2 Introduction to Financial Reports
2-1 Introduction
2-2 The Balance Sheet and Notes to the Financial Statements
2-3 The Income Statement
2-4 The Statement of Cash Flows
Reading Material
Exercises
Chapter 3 Accounting Elements
3-1 Assets, Liabilities and Equity
3-2 Revenue, Expenses and Profit
Reading Material
Exercises
Chapter 4 Accounting Theory
4-1 Introduction to Accounting Theory
4-2 Conceptual Framework
4-3 The Structure of an Accounting Theory
Reading Material
Exercises
Chapter 5 Financial Start Analysis
5-1 Financial Ratio Analysis
5-2 Other Approaches
Reading Material
Exercises
Chapter 6 International Financial Accounting
6-1 The Internationalization of Accounting
6-2 Comparative Practices
6-3 Foreign Currency Translation
Reading Material
Exercises
Part Two :Managerial Accounting
Chapter 7 Introduction to Managerial Accounting
7-1 Overview
Reading Material
Exercises
Chapter 8 Cost Terms, System Design, and Cost Behavior
8-1 Cost Terms: Concepts and Classifications
8-2 Systems Design: Job-order Costing and Process Costing
8-3 Cost Behavior
Reading Material
Exercises
Chapter 9 Planning and Control
9-1 Cost-Volume-Profit Analysis
9-2 Budgeting: Profit Planning and Control System
9-3 Standard Costing and Performance Measures
9-4 Responsibility Accounting and Income Reporting
Reading Material
Exercises
Chapter 10 Using Accounting Information in Making Decisions
10-1 Decision-making: Relevant Costs and Benefits
10-2 Cost Analysis and Pricing Decisions
Reading Material
Exercises
Part Three: Auditing
Chapter 11 Introduction
Reading Material
Exercises
Chapter 12 Auditing Theory
Reading Material
Exercises
Chapter 13 Auditing Process
13-1 Client Acceptance, Continuance and Audit Planning
13-2 Internal Control and Assessing Control Risk
13-3 Compliance Test
13-4 Substantive Tests
Reading Material
Exercises
Chapter 14 Audit Program Applications
14-1 Revenue and Collection Cycle
14-2 Acquisition and Expenditure Cycle
14-3 Production Cycle
14-4 Financing and Investment Cycle
Reading Material
Exercises
Chapter 15 Audit Report
Reading Material
Exercises
Part Four: Corporate Finance
Chapter 16 Introduction to Finance
Reading Material
Exercises
Chapter 17 Value
17-1 Introduction to Present Value
17-2 The Calculation of Present Value
17-3 The Value of Common Stocks
Reading Material
Exercises
Chapter 18 Risk
18-1 Introduction to Risk, Return and the Opportunity Cost of Capital
18-2 Risk and Return
18-3 Capital Budgeting and Risk
18-4 Organizing Capital Expenditure and Evaluating Performance
Reading Material
Exercises
Chapter 19 Financing Decisions and Market Efficiency
19-1 Review of Market Efficiency
19-2 An Overview of Corporate Financing
Reading Material
……
Chapter 20 Dividend Policy and Capital Structure
Chapter 21 Options
Chapter 22 Mergers and International Financing
Chapter 23 Taxation
Answers
References
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