本书共分四大部分二十三章。**部分为财务会计,共六章,主要内容包括会计循环、财务报告、会计要素、会计理论、财务会计报表分析及国际会计;第二部分为管理会计,共四章,主要内容包括管理会计简介、本-量-利分析、计划与控制及决策等;第三部分为审计,共五章,主要内容涉及审计理论、审计流程、审计循环和审计报告等;第四部分为公司理财,共八章,主要内容涉及价值、风险、证券市场效率、期权、税务、兼并以及国际理财等。

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

陈少华教授,1983年获得厦门大学经济学学士学位,1987年获得加拿大达尔豪西大学工商管理硕士(MBA)学位,1992年获得厦门大学经济学(会计学)博士学位,1996-1997年于美国弗吉尼亚大学任访问学者。现为全国会计**学科厦门大学会计系教授、博士生导师,教育部人文社会科学**研究基地厦门大学会计发展研究**副主任;兼任多家企业及咨询公司财务顾问、独立董事。 长期以来,致力于会计学教学与科研,并主持“防范企业会计信息舞弊的综合对策研究”、“公司财务报告问题研究”、“改进企业财务报告”、“我国上市公司会计信息披露制度科学性的若干问题研究”等**社科基金、教育部和财政部**会计研究项目。独立著述、主译和主编专著、教材10多部,代表作分别有:《会计学原理》,《企业财务报告理论与实务研究》,《防范企业会计信息舞弊的综合对策》,《改进企业财务报告》,《财务报表分析方法》,《师途——财经白领职业规划》,《内部会计控制与职业道德教育》,《房地产开发会计实务》,《实证会计理论》(译著,**译者),《中级财务会计学》(全国九·五统编教材)副主编,《中级财务会计》(1998年全国**教材一等奖)副主编等。公开发表学术论文20多篇。