本书立足于会计准则靠前化趋同背景(特别是美国认可会计准则和靠前财务报告准则的趋同),及时更新了会计知识,以便学生了解掌握到近期新的会计知识。本书以企业基本的财会活动为主线,深入浅出地介绍会计英语的制单、记账、核算、会计业务、财务报表等知识:其中以会计基础知识的介绍为主,以会计专业词汇教学为核心,**培养学生对简单会计英语资料的认读能力;精心选择英语句式和词汇,避免大段落、长句子、难单词,尽量选择靠前通行的、规范的、简明的会计语言,提高学生的学习兴趣;书中配有丰富的、针对性极强的案例分析,强化学生对应知应会会计术语的理解和掌握。

Chapter 1 Basic Concepts

Part 1.1 International Financial Reporting Standards(IFRS)

Part 1.2 Accounting Assumptions and Accounting Basis

Part 1.3 The Qualitative Characteristics of Accounting Information

Part 1.4 Accounting Elements and Accounting Equation

Chapter 2 Accounting Records

Part 2.1 T—account&Doubleentry System

Part 2.2 The Journal and Journal Entry

Part 2.3 The Ledger&Posting Process

Part 2.4 Adjusting Entries

Part 2.5 Closing Entries

Chapter 3 Current Assets

Part 3.1 Cash&Cash Equivalents

Part 3.2 Accounts Receivable

Part 3.3 Inventories

Chapter 4 Non-current Assets

Part 4.1 P1ant Assets

Part 4.2 Depreciation of Plant Asset

Part 4.3 Intangible Assets

Chapter 5 Liabilities

Part 5.1 Current Liabilities

Part 5.2 Non.current Liabilities

Chapter 6 Owners’Equity

Part 6.1 Paid-in Capital&Additional Paid—in Capital

Part 6.2 Retained Earnings

Chapter 7 Revenues&Expenses

Part 7.1 Revenues

Part 7.2 Expenses

Chapter 8 Financial Reports

Part 8.1 Balance Sheet

Part 8.2 Income Statement

Part 8.3 Statement of Retained Earnings

References