本书以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的含义、会计产生与发展、会计信息的使用、会计职业、管理会计与财务会计的差异、会计职业道德等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态、会计准则的制定以及公认会计原则等基本知识做了简明扼要的介绍。 本书内容包括会计介绍，会计基础知识（会计恒等式与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账等），资产、负债、所有者权益的具体核算，财务报表的编制与分析等。 本书不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。
样章试读
目录
Chapter 1 An Introduction to Accounting
1.1 The Nature of Accounting
1.2 The History and Development of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Financial Accounting and Managerial Accounting
1.5.1 Managerial accounting
1.5.2 Financial accounting
1.5.3 Managerial accounting versus financial accounting
1.6 Ethics and Accounting
1.6.1 Ethics in Business
1.6.2 Ethics in Your Future Career
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 2 The Accounting Equation and the Account
2.1 Types of Business Organizations
2.2 The Accounting Equation
2.3 The Effects of Business Transactions on the Accounting Equation
2.4 The Account
2.4.1 The T Account
2.4.2 Management’s Use of Accounts
2.4.3 The Ledger
2.4.4 Types of Commonly Used Accounts
2.4.5 Titles of Accounts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 3 Recording Business Transactions
3.1 Double-Entry Bookkeeping
3.2 Recording Business Transaction
3.2.1 Recording Transactions in Journals
3.2.2 Posting from the Journal to the Ledger
3.3 Illustrative Problem
3.4 The Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 4 Basic Financial Statements
4.1 Financial Statements
4.1.1 The Balance Sheet
4.1.2 The Income Statement
4.1.3 The Statement of Owner’s Equity
4.1.4 The Statement of Changes in Financial Position
4.1.5 Relationship of the Financial Statements
4.2 The Balance Sheet
4.2.1 Classification of Assets and Liabilities
4.2.2 Formats of Balance Sheet
4.2.3 Current Ratio and Debt Ratio
4.3 The Income Statement
4.3.1 Formats of Income Statement
4.3.2 Gross Margin Percentage and Inventory Turnover
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 5 The Measurement of Business Income
5.1 Business Income
5.2 Some Generally Accepted Accounting Principles
5.2.1 Accrual-Basis Accounting
5.2.2 The Accounting Period
5.2.3 Revenue Principle
5.2.4 Matching Principle
5.2.5 Time-Period Concept
5.3 Adjustments to the Accounts
5.4 Adjusted Trial Balance
5.5 Preparing the Financial Statements from the Adjusted Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 6 Completing the Accounting Cycle(Ⅰ)
6.1 The Accounting Cycle
6.2 Preparation of the Work Sheet
6.2.1 The Accountant’s Work Sheet
6.2.2 Steps in Preparing the Work Sheet
6.3 Uses of the Work Sheet
6.3.1 Preparing the Financial Statements
6.3.2 Recording the Adjusting Entries
6.4 Closing the Accounts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 7 Completing the Accounting Cycle(Ⅱ)
7.1 The Operation Cycle for a Merchandising Business
7.2 Accounting Record of the Operating Cycle
7.2.1 Purchase of Inventory
7.2.2 Purchase Discounts
7.2.3 Purchase Returns and Allowances
7.2.4 Transportation Costs
7.2.5 Sale of Inventory
7.2.6 Sales Discounts, Sales Returns and Allowances
7.2.7 Cost of Goods Sold
7.3 The Accounting Cycle for a Merchandising Business
7.3.1 The Adjusting and Closing Process for a Merchandising Business
7.3.2 Work Sheet of a Merchandising Business
7.3.3 Financial Statements of a Merchandising Business
7.3.4 Adjust and Close the Accounts of a Merchandising Business
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 8 Ledgers and Journals
8.1 Ledgers
8.2 Journals
8.3 Special Journals
8.3.1 Sales Journal
8.3.2 Cash Receipts Journal
8.3.3 Purchase Journal
8.3.4 Cash Disbursements Journal
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Materials
Assignment Material
Part Two Financial Accounting
Chapter 9 Cash and Internal Control
9.1 Definition of Internal Control
9.2 Basic Principle and Policies
9.3 Internal Cash Control
9.3.1 Individual Cash Accountability
9.3.2 Cash Recording
9.3.3 Cash Depositing
9.3.4 Reconciliation
9.3.5 Refunds and Voids
9.3.6 Safeguarding Cash
9.4 Internal Control over Merchandise Transactions
9.4.1 Control of Sales and Cash Receipts
9.4.2 Control of Purchases and Cash Disbursements
9.4.3 Control of Purchases Discounts
9.5 The Bank Account：a Control Device
9.5.1 Bank Statement
9.5.2 Bank Reconciliation
9.5.3 Preparation of Bank Reconciliation
9.5.4 Recording Entries from the Reconciliation
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Materials
Assignment Material
Chapter 10 Accounts Receivable and Notes Receivable
10.1 Accounts Receivable and Notes Receivable
10.2 Accounting for Notes Receivable
10.3 Uncollectible Accounts Expenses
10.4 The Two Methods of Accounting for Bad Debts
10.4.1 Allowance Method
10.4.2 Direct Write-off Method of Accounting for Uncollectibles
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 11 Accounting for Inventory
11.1 The Basic Concept of Inventory Accounting
11.2 Inventory Accounting System
11.3 Calculating the Cost of Inventory
11.3.1 Inventory Costing Method
11.3.2 Comparing Inventory Costing Methods
11.4 Valuation of Inventory at Other than Cost
11.4.1 Valuation at Lower-of-Cost-or-Market
11.4.2 Valuation at Net Realizable Value
11.5 Estimating Inventory Cost
11.5.1 Retail Method of Inventory Costing
11.5.2 Gross Profit Method of Estimating Inventories
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 12 Non-current Assets and Intangible Assets
12.1 Non-current Assets
12.2 Depreciation Methods
12.3 Disposal of Fixed Assets
12.4 Intangible Assets
12.5 Amortization of Intangible Assets
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 13 Current Liabilities and Payroll Accounting
13.1 Current Liabilities
13.2 Accounts Payable
13.3 Notes Payable
13.4 Payroll Accounting
13.5 Internal Control Over Payroll
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 14 Non-current Liabilities
14.1 Non-current Liabilities
14.2 Types of Bonds
14.3 Accounting for Issuing Bonds
14.4 Adjusting Entries for Interesting Expenses
14.5 Accouting for Redeeming Bonds
14.6 Convertible Bonds
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 15 Shareholder’s Equity
15.1 The Characteristics of a Corporation
15.2 Share Capital
15.3 Shareholder’s Equity
15.4 Issuing Stock
15.4.1 Issuing Stock for Cash
15.4.2 Issuing Common Stock for Services or Non-cash Asset
15.4.3 Issuing Preferred Stock
15.5 Accounting for Dividends
15.6 Accounting for Income Taxes
15.7 Retained Earnings
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Part Three Analysis of Accounting Information
Chapter 16 Preparing and Using the Financial Statements
16.1 Introduction to Financial Statements
16.1.1 Classified Financial Statements
16.1.2 Relationships among the Financial Statements
16.2 The Balance Sheet
16.2.1 Formats of the Balance Sheet
16.2.2 Elements of the Balance Sheet
16.2.3 Preparation of the Balance Sheet
16.3 The Income Statement
16.3.1 Formats of the Income Statement
16.3.2 Elements of the Income Statement
16.3.3 Preparation of the Income Statement
16.4 The Cash Flow Statement
16.4.1 Elements of the Cash Flow Statement
16.4.2 Formats of the Cash Flow Statement
16.4.3 Preparation of the Cash Flow Statement
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 17 Financial Statement Analysis
17.1 An Introduction of Financial Statement Analysis
17.2 Percentage Analysis
17.2.1 Horizontal Analysis
17.2.2 Trend Analysis
17.2.3 Vertical Analysis
17.3 Ratio Analysis
17.3.1 Profitability Ratios
17.3.2 Liquidity Ratios
17.3.3 Financial Stability Ratios
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Appendix
Appendix Ⅰ：How to Read Original English Textbook of Accounting
Appendix Ⅱ：Reference Versions for Reading Materials
Appendix Ⅲ：Answers to Assignment Material
Appendix Ⅳ：Recommended Websites of Accounting
Appendix Ⅴ：A List of Reference Book]]>
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