本书以提高读者的英语应用能力为导向,对财务会计的基本知识进行详细介绍,同时涉及成本会计、审计等内容。全书共10章,主要内容包括会计概述、会计循环、财务报表、流动资产、非流动资产、负债、所有者权益、收入与费用、成本会计、审计等。 本书提供丰富的教学资源,用书教师可登录人邮教育社区(www.ryjiaoyu.com)在本书页面下载获取。 本书不仅可以作为高等院校会计学、财务管理、审计学等专业相关课程的教材,也可以作为财务会计人员的自学用书。

Chapter 1 Overview of Accounting 1 Listening Materials 1 Learning Objectives 1 Chapter Mind Map 1 Reading Materials 2 1.1 Accounting and Accounting Profession 2 1.1.1 Ethics of Accounting 2 1.1.2 Functions of Accounting 3 1.1.3 Users of Accounting Information 3 1.1.4 Accounting Profession 4 1.2 Accounting Assumptions 4 1.2.1 Business Entity 4 1.2.2 Going-concern 5 1.2.3 Monetary Unit 5 1.2.4 Time Period 6 1.3 Accounting Principles 7 1.3.1 Accrual Basis 7 1.3.2 Historical Cost 8 1.3.3 Realization 9 1.3.4 Matching 9 1.3.5 Full Disclosure 9 1.4 Quality Characteristics of Accounting Information 10 1.4.1 Relevance 11 1.4.2 Reliability 11 1.4.3 Comparability 12 1.4.4 Materiality 12 Key Terminologies 12 Review and Discussion Questions 14 Exercises 14 参考译文 16 Chapter 2 Accounting Cycle 24 Listening Materials 24 Learning Objectives 24 Chapter Mind Map 24 Reading Materials 25 2.1 Accounting Equation and Double-entry Accounting 25 2.1.1 Accounting Equation 25 2.1.2 Double-entry System 25 2.2 Definition of Accounting Cycle 26 2.3 Journals and Ledgers 27 2.3.1 Journals 27 2.3.2 Ledgers 27 2.4 Adjusting 28 2.4.1 Prepaid Expenses 28 2.4.2 Accrued Expenses 29 2.4.3 Accrued Revenues 29 2.4.4 Unearned Revenues 30 2.5 Closing Process 30 2.5.1 Temporary and Permanent Accounts 30 2.5.2 Posting Closing Entries 30 2.6 Trial Balance 31 2.6.1 Steps in Preparing a Trial Balance 31 2.6.2 Searching for and Correcting Errors 32 Key Terminologies 33 Review and Discussion Questions 34 Exercises 34 参考译文 35 Chapter 3 Financial Statements 42 Listening Materials 42 Learning Objectives 42 Chapter Mind Map 42 Reading Materials 43 3.1 Balance Sheet 43 3.1.1 Components of Balance Sheet 43 3.1.2 Format of Balance Sheet 44 3.2 Income Statement 46 3.2.1 Components of Income Statement 47 3.2.2 Forms of Income Statement 48 3.3 Cash Flow Statement 49 3.3.1 Components of Cash Flow Statement 50 3.3.2 Preparation of Cash Flow Statement 50 3.4 Statement of Changes in Equity 53 3.4.1 Components of Statement of Changes in Equity 53 3.4.2 Preparation of Statement of Changes in Equity 53 3.5 Notes to Financial Statements 55 3.5.1 Accounting Policy 55 3.5.2 Financial Instruments 55 3.5.3 Related Party Transactions 55 3.5.4 Contingencies 56 3.5.5 Subsequent Events 56 Key Terminologies 58 Review and Discussion Questions 59 Exercises 60 参考译文 61 Chapter 4 Current Assets 74 Listening Materials 74 Learning Objectives 74 Chapter Mind Map 74 Reading Materials 75 4.1 Monetary Capital 75 4.1.1 Cash 75 4.1.2 Bank Reconciliation 75 4.1.3 Internal Control Over Cash 76 4.1.4 Petty Cash Fund 77 4.1.5 Cash Surplus and Shortage 77 4.2 Receivables 78 4.2.1 Classification of Receivables 78 4.2.2 Bad Debts 78 4.2.3 Estimation of Bad Debts 79 4.3 Inventories 80 4.3.1 Inventory System 81 4.3.2 Cost of Inventory Acquired 81 4.3.3 Ending Inventory Valuation 82 Key Terminologies 83 Review and Discussion Questions 84 Exercises 84 参考译文 85 Chapter 5 Non-current Assets 93 Listening Materials 93 Learning Objectives 93 Chapter Mind Map 93 Reading Materials 94 5.1 Fixed Assets 94 5.1.1 Definition and Characteristics of Fixed Assets 94 5.1.2 Classification of Fixed Assets 94 5.1.3 Costs of Fixed Assets 95 5.1.4 Post-acquisition Expenditures 96 5.1.5 Depreciation and Impairment 96 5.1.6 Disposals of Fixed Assets 97 5.2 Intangible Assets 98 5.2.1 Definition and Characteristics of Intangible Assets 98 5.2.2 Common Types of Intangible Assets 98 5.2.3 Recognition and Measurement of Intangible Assets 99 5.2.4 Post-acquisition Measurement 100 5.2.5 Disposals of Intangible Assets 100 5.3 Investments in Securities 101 5.3.1 Purposes of Investment in Securities 101 5.3.2 Types of Investment in Securities 101 Key Terminologies 103 Review and Discussion Questions 103 Exercises 104 参考译文 105 Chapter 6 Liabilities 112 Listening Materials 112 Learning Objectives 112 Chapter Mind Map 112 Reading Materials 113 6.1 Current Liabilities 113 6.1.1 Definition of Current Liabilities 113 6.1.2 Accounts Payable 113 6.1.3 Short-term Notes Payable 114 6.1.4 Unearned Revenue 114 6.1.5 Short-term Borrowing 114 6.1.6 Accrued Liabilities 114 6.1.7 Dividend Payable 115 6.1.8 Current Portion of Long-term Obligation 115 6.2 Non-current Liabilities 116 6.2.1 Long-term Borrowing 116 6.2.2 Bonds Payable 116 6.2.3 Long-term Notes Payable 117 6.2.4 Pension Plans 117 Key Terminologies 118 Review and Discussion Questions 118 Exercises 119 参考译文 119 Chapter 7 Owner’s Equity 124 Listening Materials 124 Learning Objectives 124 Chapter Mind Map 124 Reading Materials 124 7.1 Forms of Business Entity 125 7.1.1 Sole Proprietorship 125 7.1.2 Partnership 125 7.1.3 Corporation 125 7.2 Owner’s Equity of Corporations 126 7.2.1 Rights of Shareholders 126 7.2.2 Paid-in Capital 127 7.2.3 Retained Earnings 128 7.2.4 Dividends 128 Key Terminologies 129 Review and Discussion Questions 130 Exercises 130 参考译文 131 Chapter 8 Revenue and Expense 135 Listening Materials 135 Learning Objectives 135 Chapter Mind Map 135 Reading Materials 135 8.1 Revenue 136 8.1.1 Definition of Revenue 136 8.1.2 The Earning Process of Revenue 136 8.1.3 Recognition of Revenue 137 8.2 Expense 138 8.2.1 Definition of Expense 138 8.2.2 Recognition of Expense 139 8.2.3 Main Expense Items 139 Key Terminologies 141 Review and Discussion Questions 141 Exercises 141 参考译文 142 Chapter 9 Cost Accounting 147 Listening Materials 147 Learning Objectives 147 Chapter Mind Map 147 Reading Materials 148 9.1 Overview of Cost Accounting 148 9.1.1 Definition of Cost Accounting 148 9.1.2 Features of Cost Accounting 148 9.1.3 Comparison Between Cost Accounting and Financial Accounting 149 9.2 Cost Classification 149 9.2.1 Direct Cost and Indirect Cost 149 9.2.2 Product Costs and Period Costs 150 9.2.3 Variable Cost, Fixed Cost and Mixed Cost 151 9.2.4 Incremental Cost, Opportunity Cost, and Sunk Cost 151 9.3 Costing Method 152 9.3.1 Job-order Costing 153 9.3.2 Process Costing 153 9.3.3 Activity Based Costing 154 Key Terminologies 156 Review and Discussion Questions 157 Exercises 157 参考译文 158 Chapter 10 Auditing 165 Listening Materials 165 Learning Objectives 165 Chapter Mind Map 165 Reading Materials 166 10.1 Introduction to Auditing 166 10.1.1 Definition of Auditing 166 10.1.2 Classification of Auditing 167 10.1.3 Types of Auditors 168 10.1.4 Auditing Report 169 10.2 Auditing Procedure 170 10.2.1 Management Assertions 170 10.2.2 Identify Auditing Objectives 171 10.2.3 Implementation of Auditing 172 10.3 Internal Control 175 10.3.1 Definition of Internal Control 175 10.3.2 Development History of Internal Control 175 10.3.3 Elements of Internal Control 176 Key Terminologies 178 Review and Discussion Questions 179 Exercises 179 参考译文 180