随着我国经济不断融入全球经济的发展之中,我国经济的国际交往、国际经营活动的不断向深度和广度扩展,阅读财务报表并了解各国的会计情况显得愈加重要。在了解国外会计情况时,专业英语往往是一大障碍。本书力求在帮助读者掌握会计词汇的同时,通过阅读使读者能够较为全面地学习西方会计专业知识,满足对外交流与合作的需要。本书的特点在于结合中国的会计准则,同时适当介绍国际会计准则、美国公认会计原则的相关会计实践与方法,力求使初学者能够在英语状态下,了解会计的基本理论、基本方法、基本技能等。本书是为教学需要编写的,可作为普通高等院校的教学用书。

1 An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The framework for The Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements Balance Sheet
Income Statement
Statement of Owner' s Equity
Cash Flow Statement
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation?
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accounting Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Practices in China
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information - the Debt Ratio
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
……
4 Accounting for Merchandising Enterprises
5 Accounting for Cash,Trading Securities and Receivables
6 Inventories and Cost of Goods Sold
7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets
8 Current and Long-Term Liabilities
9 Owner's Equity
10 Statement of Cash Flows