《會計審計專業英語(第2版)》這本教材的大部分內容是作者在國外學習期間完成的。參考了大量國外*新版本的教材，並精心選取介紹當前會計審計發展的前沿和熱點問題。本書共分為五個部分，**部分是會計原理，介紹會計的基本概念和基本程序；第二部分是財務會計，介紹**會計準則下財務會計的基本處理方法；第三部分是成本與管理會計，介紹**上常用的成本與管理會計方法；第四部分是**會計，介紹**會計的內容及**會計的協調發展；第五部分是審計，介紹*新的**審計準則下的審計基本框架。本書由中南財經政法大學羅殿英等編寫。

《會計審計專業英語(第2版)》與當前國際會計協調發展的趨勢相適應 ，突出國際會計審計準則的最新進展。全書共分為五個部分，分別介紹了 會計的基本概念和基本程序，國際會計準則下財務會計的基本處理方法， 國際上常用的成本與管理會計方法，國際會計的內容和國際會計的協調發 展，以及最新的國際審計準則下的審計基本框架。內容全面，使會計審計 工作人員和財經專業的學生既能了解國際會計審計的最新發展，又能熟練 掌握會計審計英語。每章開頭和結尾分別設有小案例和知識擴展，以引導 學生深入思考。 《會計審計專業英語(第2版)》適用於會計類相關專業的本科高年級學 生、研究生及MBA學生；對商務英語相關專業的學生而言也是一本很好的參 考教材。本書由中南財經政法大學羅殿英等編寫。

**序
前言
Part 1 Accounting Principle會計原理
Chapter 1 Accounting and Its Environment會計與環境
小案例Mini Case
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1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
核心詞彙Core Words and Expressions
知識擴展More Knowledge
Chapter 2 Accounting Concepts and Principles會計概念與原則
小案例Mini Case
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2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
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Chapter 3 Financial Statements財 務 報 表
小案例Mini Case
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3.1 Statement of Financial Position
3.2 Statement of Comprehensive Income
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
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Chapter 4 The Accounting Cycle會計循環
小案例Mini Case
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4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
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Part 2 Financial Accounting財務會計
Chapter 5 Current Assets流動資產
小案例Mini Case
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5.1 Cash and Current Receivables
5.2 Inventory
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Chapter 6 Investments,Plant Assets and Intangibles投資、固定資產與無形資產
小案例Mini Case
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6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
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Chapter 7 Liabilities負債
小案例Mini Case
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7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
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Chapter 8 Owners’Equity所有者權益
小案例Mini Case
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8.1 Contributed Capital
8.2 Retained Earnings
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Chapter 9 Performance經營成果
小案例Mini Case
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9.1 Income
9.2 Expenses
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Chapter 10 Financial Statement Analysis財務報表分析
小案例Mini Case
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10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
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Part 3 Cost and Management Accounting成本與管理會計
Chapter 11 Elements of Cost成本要素
小案例Mini Case
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11.1 Materials and Labor
11.2 Manufacturing Overheads
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Chapter 12 Costing Systems成本核算繫統
小案例Mini Case
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12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity Based Costing
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Chapter 13 Management Accounting管理會計
小案例Mini Case
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13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
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Part 4 International Accounting**會計
Chapter 14 International Accounting Harmonization**會計協調
小案例Mini Case
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14.1 Advantages of International Accounting Harmonization1
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting Harmonization
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Chapter 15 International Accounting Standards Board**會計準則理事會
小案例Mini Case
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15.1 Organization of International Accounting Standards Board
15.2 Framework for the Preparation and Presentation of Financial Statements
15.3 Core Standards by International Accounting Standards Committee
15.4 IFRSs and US GAAP
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Chapter 16 Special Accounting Treatments in Multinational Corporations跨國公司的特殊業務會計處理
小案例Mini Case
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16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial Statements
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Part 5 Audit審計
Chapter 17 Audit Framework審計框架
小案例Mini Case
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17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
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Chapter 18 Collecting Audit Evidence收集審計證據
小案例Mini Case
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18.1 Risk-based Audit
18.2 Internal Control Systems
18.3 Understanding the Entity and its Environment
18.4 Assessing the Risks of Material Misstatement
18.5 Responding to the Risk Assessment
18.6 Tests of Controls and Substantive Procedures
18.7 Sufficient Appropriate Audit Evidence
18.8 Revenue System
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Chapter 19 External Auditor's Report對外審計報告
小案例Mini Case
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19.1 Types of Audit Opinions and Auditor's Report
19.2 Format and Content of External Auditor's Report
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參考文獻