本书充分体现了高等职业教育的特色,理论内容以“必需、够用”为准则,注重培养学生的职业素养,突出了实用性。本书主要包括10个教学单元,每个单元均包含学习目标、正文、词汇以及课后练习4个部分。所选内容涵盖会计概论,会计核算的一般原则,会计等式与复式记账,日记账与分类账,会计循环过程,资产,负债,所有者权益,资产负债表和损益表,现金流量表。另外,在书后附有正文的中文翻译以及练习答案。 本书既可作为大专院校财务会计类专业教材,也可作为各类会计从业人员的参考用书。

目 录

Unit 1 Introduction of Accounting 1
1.1 The Role of Accounting in Business 1
1.1.1 The Nature and Function of Accounting 2
1.1.2 The Division of Accounting 3
1.2 Accounting Ethics 5
Important Words and Special Terms 6
Exercise 7

Unit 2 Some of Generally Accepted Accounting Principles 8
2.1 The Monetary Convention 9
2.2 Accrual Basis of Accounting 9
2.2.1 The Cash Basis of Accounting 10
2.2.2 The Accrual Basis of Accounting 10
2.3 Going Concern 10
2.4 Matching Principle and Revenue Recognition 11
Important Words and Special Terms 11
Exercise 13

Unit 3 Accounting Equation and Double-Entry system 15
3.1 Accounting equation 15
3.2 Accounting elements 15
3.3 Accounting elements in the accounting equation 17
3.4 T account 18
3.5 Double-entry System 18
Important Words and Special Terms 18
Exercise 19

Unit 4 The Journals and The Ledgers 21
4.1 Journal 21
4.2 Types of Journal 22
4.2.1 General Journals 22
4.2.2 Special Journal 23
4.3 Advantages of Using Journals 24
4.4 Ledger 24
4.4.1 General Ledger 25
4.4.2 Subsidiary Ledger 26
Important Words and Special Terms 28
Exercises 28

Unit 5 Accounting Cycle 33
5.1 Identify transactions to be recorded 33
5.2 Journalizing 34
5.3 Posting from Journal to Ledger 35
5.4 Preparing Unadjusted Trial Balance 38
5.4.1 Accounting Basis 39
5.4.2 Adjusting entries 39
5.5 The Adjusted Trial Balance 45
5.6 Closing 50
Important Words and Special Terms 54
Exercises 55

Unit 6 Assets 60
6.1 Current Asset 61
6.1.1 Cash 61
6.1.2 Account Receivable 62
6.1.3 Inventory 65
6.2 Fixed Assets 67
6.2.1 Measuring the cost of Property, Plant and Equipment 67
6.2.2 Depreciable 67
6.3 Intangible Assets 70
Important Words and Special Terms 70
Exercises 71

Unit 7 Liabilities 74
7.1 Current liabilities 74
7.1.1 Short-term Bills (notes) and Accounts payable 75
7.1.2 Accrued expenses 75
7.1.3 Unearned revenues 76
7.1.4 Current maturities of Long-term debts 76
7.1.5 Contingent liabilities 76
7.2 Long-term liabilities 76
7.2.1 Long-term loans payable 76
7.2.2 Long-term accounts payable 77
7.2.3 Bonds (debenture) payable 77
Important Words and Special Terms 79
Exercises 79

Unit 8 Owner’s equity 81
8.1 Paid-up capital 82
8.1.1 Ordinary shares (common stock) 82
8.1.2 Preference shares (preferred stock) 83
8.2 Retained profits are earned from the customers 83
Important Words and Special Terms 84
Exercises 84

Unit 9 Balance Sheet and Income Statement 86
9.1 Balance Sheet 86
9.1.1 Purpose of Balance Sheet 86
9.1.2 Format of Balance Sheet 87
9.1.3 Advantages and Limitation of the Balance Sheet 91
9.2 Income statement 92
9.2.1 The function of income statement 92
9.2.2 Single-step Income Statement 93
9.2.3 Multiple-step Income Statement 95
Important Words and Special Terms 97
Exercises 98

Unit 10 Cash Flow Statement 99
10.1 The Role of Cash Flow Statement 99
10.1.1 Meaning of “Cash Flows” 99
10.1.2 Importance of Cash Flow Statement 100
10.2 Categories of Cash Flow 101
10.2.1 Operating Activities 101
10.2.2 Investing Activities 104
10.2.3 Financing Activities 105
10.2.4 Direct and Indirect Methods of Reporting 106
10.3 Usefulness of the Statement of Cash Flows 111
Important Words and Special Terms 111
Exercises 112

Appendix I 参考答案 117

Appendix II 课文参考译文 127
第1单元 会计概论 127
第2单元 公认会计原则 130
第3单元 会计等式和复式记账 132
第4单元 日记账和分类账 134
第5单元 会计循环 139
第6单元 资产 158
第7单元 负债 166
第8单元 所有者权益 170
第9单元 资产负债表和损益表 172
第10单元 现金流量表 181

参考文献 192

1.本教材更加强调了学生阅读能力的培养,增加课文的阅读量和理解性练习,并增加了案例阅读与分析,使教材的专业性更突出。 2.本教材专业词汇量迅速增加,对学生的单词记忆和掌握提出了更高要求 3.本教材中图表式的语法讲解简单明了 4. 课后附课文译文,帮助学生准确掌握所学知识。 质。