本书是“21世纪高职高专院校会计专业联编教材”之一。它以*新会计基本法规体系为导向,介绍了财务会计学的基础理论、基本方法和基本技能,主要内容有:会计概述、会计假设与原则、会计循环、财务报表、流动与非流动资产、负债、业主权益等。本书采用“英语+词汇+练习题+附录翻译”的方式进行撰写,突出高职高专教育要求的有关实用技能的培养,以大量账务实例与账务处理说明相结合,内容全面系统,**突出,通俗易懂,实用性强。本书还配有光盘,帮助学习者训练英语的听说能力,使广大学子和读者在学会计和学英语两个方面相互促进,收到事半功倍的效果。

CHAPTER 1 BRIEF INTRODUCTION OF ACCOUNTING
1.1 ACCOUNTING
1.2 TYPES OF ACCOUNTING
1.3 ACCOUNTING EQUATION
READING MATERIAL: NATURE OF A BUSINESS
CHAPTER 2 ACCOUNTING CONCEPTS AND PRINCIPLES
2.1 THE PURPOSE OF ACCOUNTING CONCEPTS AND PRINCIPLES
2.2 ACCOUNTING CONCEPTS
2.3 GENERAL ACCOUNTING PRINCIPLES
2.4 RELEVENT KNOWLEDGE
READING MATERIAL: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
CHAPTER 3 ACCOUNTING CYCLE
3.1 DEFINITION OF ACCOUNTING CYCLE
3.2 ACCOUNT
3.3 THE JOURNALS
3.4 ADJUSTING ENTRIES
3.5 TRIAL BALANCE
READING MATERIAL: BUSINESS ETHICS
CHAPTER 4 FINANCIAL STATEMENTS
4.1 THE BALANCE SHEET
4.2 THE INCOME STATEMENT
4.3 THE STATEMENT OF CASH FLOWS
READING MATERIAL: COMPUTERIZED ACCOUNTING SYSTEMS
CHAPTER 5 CURRENT ASSETS
5.1 CASH AND TEMPORARY INVESTMENT
5.2 RECEIVABLES
5.3 INVENTORIES
READING MATERIAL: THE VOUCHER SYSTEM
CHAPTER 6 NON-CURRENT ASSETS
6.1 TANGIBLE ASSETS AND THEIR DEPRECIATION
6.2 INTANGIBLE ASSETS
6.3 LONG-TERM INVESTMENT
READING MATERIAL: NATURAL RESOURCES AND THEIR DEPLETION
CHAPTER 7 LIABILITIES
7.1 CURRENT LIABILITIES
7.2 LONG- TERM LIABILITIES
READING MATERIAL: ACCOUNTING FOR INCOME TAXES
CHAPTER 8 OWNER'S EQUITY CORPORATION
8.1 ABRIEF INTRODUCTION OF CORPORATION
8.2 ACCOUNTING FOR STOCKHOLDERS' EQUITY
8.3 ACCOUNTING FOR STOCK ISSUANCE
8.4 RETAINED EARNINGS
READING MATERIAL: STOCK OPTIONS
CHAPTER 9 FINANCIAL STATEMENT ANALYSIS
9.1 OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS
9.2 TREND ANALYSIS
9.3 COMMON - SIZE ANALYSIS
9.4 RATIO ANALYSIS
9.5 COMPLICATED FINANCIAL ANALYZING
READING MATERIAL: LIMITATIONS OF FINANCIAL ANALYSIS: THE COMPLEXITY OF BUSINESS DECISIONS
CHAPTER 10 ACCOUNTING IN THE 21st CENTURY
10.1 WEB TRUST
10.2 INFORMATION SYSTEMS AUDITING
课文译文
**章 会计概述
第二章 会计假设与会计原则
第三章 会计循环
第四章 财务报表
第五章 流动资产
第六章 非流动资产
第七章 负债
第八章 业主权益——公司
第九章 财务报表分析
第十章 21世纪的会计
EXERCISES
主要参考文献