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會計審計專業(yè)英語 第5版 PPT課件
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資料類別
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經(jīng)濟(jì)法律課件 |
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課程(專業(yè))
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會計審計專業(yè)英語 |
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關(guān)鍵詞
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會計審計專業(yè)英語|會計原理 |
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適用年級
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大學(xué) |
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身份要求
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普通會員 |
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金 幣
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30 （金幣如何獲得？） |
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文件格式
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ppt |
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文件大小
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24923K |
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發(fā)布時間
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2024-08-26 13:01:00 |
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預(yù)覽文件
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0736047.png（只能預(yù)覽部分內(nèi)容） |
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下載次數(shù)
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0 |
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kj008 |
內(nèi)容簡介：
會計審計專業(yè)英語 第5版 PPT課件
Part 1 Accounting Principles會計原理
Chapter 1 Accounting and Its Environment會計與環(huán)境
小案例Mini Case
正文Text
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
1.5 The Influences of Modern Technologies on Accounting Professional 核心詞匯Core Words and Expressions
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問答題Questions
Chapter 2 Accounting Concepts and Principles會計概念與原則
小案例Mini Case
正文Text
2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心詞匯Core Words and Expressions
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問答題Questions
Chapter 3 Financial Statements財務(wù)報表
小案例Mini Case
正文Text
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
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 4 Accounting Cycle會計循環(huán)
小案例Mini Case
正文Text
4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 The Accounting Cycle
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Part 2 Financial Accounting財務(wù)會計
Chapter 5 Current Assets流動資產(chǎn)
小案例Mini Case
正文Text
5.1 Cash and Current Receivables
5.2 Inventory
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 6 Investments，Plant Assets and Intangibles投資、固定資產(chǎn)與無形資產(chǎn)
小案例Mini Case
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 7 Liabilities負(fù)債
小案例Mini Case
正文Text
7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 8 Owners Equity所有者權(quán)益
小案例Mini Case
正文Text
8.1 Contributed Capital
8.2 Retained Earnings
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 9 Performance經(jīng)營成果
小案例Mini Case
正文Text
9.1 Income
9.2 Expenses
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 10 Financial Statement Analysis財務(wù)報表分析
小案例Mini Case
正文Text
10.1 Framework of Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Part 3 Cost and Management Accounting成本與管理會計
Chapter 11 An Introduction to Cost terms and Concepts成本術(shù)語與概念介紹 小案例Mini Case
正文Text
11.1 Cost Objects and Cost Assignments
11.2 Elements of Cost
11.3 Materials and Labor
11.4 Manufacturing Overheads
核心詞匯Core Words and Expressions
知識擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 12 Costing Systems成本核算系統(tǒng)
小案例Mini Case
正文Text
12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity-Based Costing
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Chapter 13 Management Accounting管理會計
小案例Mini Case
正文Text
13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Part 4 International Accounting國際會計
Chapter 14 International Accounting Harmonization國際會計協(xié)調(diào)
小案例Mini Case
正文Text
14.1 Advantages of International Accounting Harmonization
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting Harmonization
核心詞匯Core Words and Expressions
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問答題Questions
Chapter 15 International Accounting Standards Board國際會計準(zhǔn)則理事會 小案例Mini Case
正文Text
15.1 Organizations of International Accounting Standards Board
15.2 Conceptual Framework for Financial Reoprting
15.3 Core Standards by International Accounting Standards Committee 15.4 IFRSs and U.S. GAAP
核心詞匯Core Words and Expressions
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問答題Questions
Chapter 16 Special Accounting Treatments in Multinational Corporations跨國公司的特殊業(yè)務(wù)會計處理
小案例Mini Case
正文Text
16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial Statements 核心詞匯Core Words and Expressions
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問答題Questions
練習(xí)題Exercises
Part 5 Audit審計
Chapter 17 Audit Framework審計框架
小案例Mini Case
正文Text
17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
核心詞匯Core Words and Expressions
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問答題Questions
Chapter 18 Collecting Audit Evidence收集審計證據(jù)
小案例Mini Case
正文Text
18.1 Risk-Based Audit
18.2 Internal Control Systems
18.3 Identifying and Assessing the Risks of Material Misstatement 18.4 Responding to the Risk Assessment
18.5 Tests of Controls and Substantive Procedures
18.6 Sufficient Appropriate Audit Evidence
18.7 Revenue System
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問答題Questions
練習(xí)題Exercises
Chapter 19 External Auditors Report對外審計報告
小案例Mini Case
正文Text
19.1 Types of Audit Opinions
19.2 Format and Content of External Auditors Report
核心詞匯Core Words and Expressions
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