會計專業英語(第2版簡明版中國人民大學會計系列教材)
內容大鋼
這是一本專門為會計英語教學編寫的專業基礎教材，內容以基礎會計理論、財務會計為主，兼顧管理會計、審計和內部控制等，同時探討了大數據和人工智慧給會計領域帶來的影響。本書共有11章，每章包含正文、專業術語和課後練習三部分，注重知識體系的完整性，突出會計英語實踐能力和應用技能的培養。
通過學習，讀者可以掌握會計學基本理論、基本方法的英語表達方式。本書對拓展會計專業英文辭彙量、提升運用英語處理會計業務的能力以及提高閱讀會計專業英文文獻的水平大有裨益。本書既可作為高等院校本科會計、審計、財務管理等專業的會計英語課程教材，也可作為廣大財會從業人員學習會計英語的專業書籍。
作者介紹
編者:袁蓉麗|責編:徐建嬌
袁蓉麗，中國人民大學商學院教授、博士生導師、財政部全國會計領軍人才、註冊會計師。主要研究領域包括公司財務、公司治理、管理會計。在《管理世界》、Journal of Corporate Finance等國內外核心期刊發表論文30余篇，出版兩部專著。主持和參與多項國家自然科學「基金項目、教育部人文社會科學研究基金項目。獲得中國人民大學十大教學標兵提名獎、中國人民大學商學院MBA項目最佳教學獎，被評為中國人民大學商學院教學傑出教授。
目錄
Chapter 1 Introduction to Accounting
1.1 What is Accounting
1.2 Forms of Business Entities
1.3 Business Activities
1.4 Users of Accounting Information
1.5 Types of Accounting
1.6 Careers in Accounting
1.7 The Development Trend of Accounting in the Era of Digital Technology
Chapter 2 Financial Accounting and the Conceptual Framework
2.1 Financial Accounting
2.2 Conceptual Framework
2.3 Accounting Equation
2.4 Accounting Cycle
Chapter 3 Current Assets
3.1 Cash and Cash Equivalents
3.2 Trading Securities
3.3 Accounts Receivable
3.4 Notes Receivable
3.5 Inventory
Chapter 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Plant Assets
4.3 Intangible Assets
Chapter 5 Liabilities
5.1 The Nature of Liabilities
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Bonds Payable
Chapter 6 Stockholders' Equity
6.1 The Nature of Equity
6.2 Accounting for the Issuance of Stock
6.3 Accounting for Treasury Stock
6.4 Accounting for Profit Appropriation
6.5 Accounting for Retained Earnings
Chapter 7 Revenues, Expenses, and Profits
7.1 Revenue
7.2 Expense
7.3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8.1 Financial Statements
8.2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9.1 Managerial Accounting Overview
9.2 Application
9.3 Managerial Accounting in the Era of Digitalization
Chapter 10 Auditing
10.1 Introduction of Auditing
10.2 Types of Audit Reports
10.3 Audit Process
10.4 New Technology in Auditing
Chapter 11 Internal Control
11.1 The Need for Internal Control
11.2 Means of Achieving Internal Control
11.3 COSO Framework
11.4 How to Effectively Implement Internal Control Framework
11.5 Examples of Internal Control Regulations in China
11.6 New Technology in Internal Control
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