《普通高等教育"十二五" 规划教材·高等院校会计学专业"十二五"规划精品教材:会计英语(双语版)(第三版)》结构上分为十章： 至第三章是对会计的性质以及会计信息产生过程的叙述；第四章是商业企业会计；第五至第九章是关于资产、负债和所有者权益的确认、计量和报告；第十章是关于有关企业经营活动对现金流量表的影响，以及如何编制现金流量表。

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
Incame Statement （ Statement of Financial Performance）
Statement of Owner" s Equity
Statement of Cash Flows
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 Standerds
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Aecounts and Ledger
The Accounting Equation and the Rules of Debits and Credits
Normal Balances
2.3 Joumalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Using the Information—the Debt Ratio
Vocabulary
Serf—Test Questions
Discussion Questions
Exercises
Problems
3 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
Depreciation
Unearned Revenues
Accrued Expenses
Accrued Revenues
3.3 Adjusted Trial Balance and Preparation of Financial Statements
3.4 Using the Worksheet
Purpose of the Worksheet
Preparing Worksheets
3.5 Closing Entries
Purpose af Closing Entries
Preparing the Closing Entries
3.6 Post—closing Trial Balance
3.7 Classification of Balance Sheet Items
Assets
Liabilities
Owncr's Equity
3.8 Using the Information—the Current Ratio
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
4 Accounting for Merchandising Enterprises
4.1 Service Enterprise versus Merchandising Concern
Service Enterprise
Merchandising Enterprise
Periodic and Perpetual Inventory Systems
4.2 Purchase， Sales Revenue and Cost of Goods Sold
Merchandise Purchases—Perpetual Inventory System
Purchase Returns and Allowances
Trade Discounts
Purchase Discounts
Transportation Costs
Revenue from Sales and Cost of Goods Sold—Perpetual Inventory System
Sales Returns and Allowances
Sales Discounts
Shrinkage
Summary of Merchandising Cost Flows
4.3 Multiple—Step Income Statement
4.4 Worksheet for a Merchandising Enterprise and Closing Entries
Worksheet for a Merchandiser
Closing Entries
4.5 Special Journals
Sales Journal
Cash Receipts Journal
Purchases Journal
Cash Disbursements Journal
Testing the Accuracy of Ledgers
Subsidiary Inventory Records
4.6 Using the Information—Acid—Test Ratio， Gross Margin Ratio
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
problems
5 Accounting for Cash， Temporary Investments， and Receivables
5.1 Cash， Cash Equivalents， and Liquidity
5.2 Internal Control over Cash
The Characteristics of an Effective System of Internal Control
Internal Control for Cash
5.3 The Petty Cash Fund
Establishing the Fund
Making Petty Cash Payments
Reimbursing the Fund
5.4 Reconciling the Bank Balance
Bank Statement
Need for Reconciling the Bank Balance
Steps in Reconciling the Bank Balance
5.5 Trading Securities
Accounting for Trading Securities
Balance Sheet Presentation
5.6 Credit Sates and Bad Debts
Design Internal Controls for Receivables
Allowance Method of Accounting for Bad Debts
Writing off a Bad Debt
Bad Debt Recoveries
Estimating the Amount of Bad Debt Expense
Direct Write—Off Method of Accounting for Bad Debts
5.7 Promissory Notes
Recording Receipt and Collection of a Note
Dishonored Notes Receivable
Discounting Notes Receivable
Recording the Discounting of Notes Receivable
Contingent Liability and the Full Disclosure Principle
5.8 Converting Receivable into Cash
Selliug Accounts Receivable
Pledging Accounts Receivable
5.9 Using the Information—Accounts Receivable Turnover
Vocabulary
Selr—Test Questions
Discussion Questions
Exercises
Problems
6 Inventories and Cost of Goods Sold
6.1 Cost to Be Included in Inventories
What Is Inventory？
Who Ouns the Inventory？
6.2 Inventory Systems
6.3 Inventory Cost Flow Assumptions
Feriodic Inventory System
Perpetual Inventory System
Consistency in the Application of Inventory Valuation Procedures
6.4 Inventory Errors
6.5 Valuation Using Lower of Cost or Market （LCM） Method
6.6 Inventory Estimation Method
6.7 Analysis the Information—Merchandise Turnover
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
7 Long—Term Assets： Investments， Fixed Assets， Natural Resources and Intangible Assets
7.1 Type of Long—Term Assets
7.2 Long—Term Investment
Available—for—sale Securities
Cost Method
Equity Method
7.3 Acquisition of Fixed Assets
Capital Expenditure & Revenue Expenditure
Acquisition for Cash
Subsequent Expenditures
Acquisition through Leasing
Acquisition via Exchange
Acquisition with a Basket Purchase
Acquisition from Donations
Acquisition thruugh Self—Construction
7.4 Depreciation
The Straight—Line （SL） Method
Accelerated Methods
Sum—of—the—Years'—Digits Method
Declining—Balance Method
Revision of Estimated Depreciation
7.5 Disposal of Plant Assets
7.6 Accounting for Natural Resources
7.7 Accounting for Intangible Assets
Valuation of Purchased Intangibles
Amortization of Intangible Assets
Patents
Copyrights
Franchises
Trademarks
Goodwill
7.8 Other Assets
Pre—operating Expenses
Deferred Expenses
7.9 Impairment of Long—Term Assets
7.10 Using the Information—Return on Total Assets & Asset Turnover
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
8 Current and Long—Term Liabilities
8.1 The Nature of Liabilities
The Definition of Liabilities Includes Five Key Points
Distinction Between Debt and Equity
8.2 Current Liabilities
8.3 Determinable Current Liabilities
Trade Accounts Payable
Current Notes Payable and Short—Term Loan
Advances from Customers
Current Maturities of Long—Term Obligations
Dividend Payable
Third—Party Collections
8.4 Current Liabilities Dependent on Operating Results
Income Taxes Payable
Temporary Differences
Permanent Differences
8.5 Contingencies
Contingent Asset
Contingent Liability
8.6 Time Value of Money
Simple versus Compound Interest
Future Value afa Single Amount
Present Value of a Single Amount
Future Value of an Annuity
Present Value of an Annuity
8.7 Non—Current Liabilities
Bonds Payable
Accounting for Bonds Payable
Capital Lease Payable
8.8 Using the Information—Times Interest Earned
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
……
9 Owner's Equity
10 Statement of Cash Flows
Appendix 1： Balance Sheet
Appendix 2：Profit and Loss Account
Appendix 3：Format of Statement of Cash Flows Reference in China
Appendix 4： Future Value of ＄ 1
Appendix 5：Present Value of ＄ 1
Appendix 6：Present Value of Annuity of ＄ 1
Appendix 7：Future Value of Annuity of ＄ 1
Appendix 8： Solution of Exercises and Problems