会计英语教程-(附赠MP3光盘一张) 目录

Unit 1 An Introduction to AccountingAdditional Reading: Generally Accepted AccountingPrinciples and Or ganizationsConcerned with GAAPUnit 2 The Balance SheetAdditional Reading: Effects of Business Transactions uponthe Balance SheetUnit 3 The Profit and Loss Account (Income Statement)Additional Reading: Preparation of Income StatementsUnit 4 The Cash Flow StatementAdditional Reading: Statement of ChangesUnit 5 Tools of AnalysisAdditional Reading: Horizontal Analysis and Vertical AnalysUnit 6 Financial Ratio AnalysisAdditional Reading: Inflation and Financial StatementsUnit 7 Cost FlowAdditional Reading: Production ReportUnit 8 Cost-Volume-Profit AnalysisAdditional Reading: The Analysis of Mixed CostsUnit 9 Responsibility Accounting SystemAdditional Reading: Responsibility Accounting CentersUnit 10 Multinational Financial ManagementAdditional Reading: Currency FuturesAppendix Ⅰ Reference Translation of the Main TextsAppendix Ⅱ Key to the ExercisesAppendix Ⅲ TapescriptsAppendix Ⅳ Glossary

会计英语教程-(附赠MP3光盘一张) 节选

《会计英语教程(第2版)》课文均选自近几年欧美国家出版的管理类英文原著，语言地道，覆盖面全。本教材可供各类大专院校中的企业管理、经济管理、财务管理、人力资源管理、电子商务等专业的本科生和研究生(包括MBA和EMBA)使用。此外，也可作为从事经济和管理的各界人士掌握管理学知识，提高专业语言技能的自学教材和参考书使用。

会计英语教程-(附赠MP3光盘一张) 相关资料

插图：To assure widespread acceptance of new accounting standards, the FASBneeds the support of the SEC. Therefore, the two organizations work closelytogether in developing new accounting standards. The SEC also reviews thefinancial statements of publicly owned corporations to assure compliance with itsreporting requirements. In the event that a publicly owned corporation fails tocomply with these requirements, the SEC may initiate legal action against thecompany and the responsible individuals. Thus, the SEC"enforces" compliancewith generally accepted accounting principles.American Accounting Association （AAA） The AAA is comprised primarily ofaccounting educators. "The Association has sponsored a number of researchstudies and monographs in which individual authors and Association committeeshave taken positions on various accounting issues. However, the AAA does nothave any official authority to impose its views; its influence stems only from theprestige of its authors and the persuasiveness of their arguments.The AAA also sponsors the Accounting Education Change Commission,which currently is seeking new and innovative ways to enhance accountingeducation."Authoritative Support" for Accounting Principles To qualify as "generallyaccepted," an accounting principle must have "substantial authoritative support"Principles, standards, and rules set forth by the officialrule-making bodies of theaccounting profession, such as the FASB, automatically qualify as generallyaccepted accounting principles. However, many concepts and practices gainsubstantial authoritative support from unofficial sources, such as widespread useor recognition in textbooks and other "unofficial" accounting literature. Thus,the phrase "generally accepted accounting principles" includes more concepts andpractices than appear in the "official" literature.

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