會計英語(雙語簡明版)（簡體書）

《會計英語》力求在幫助讀者掌握會計詞匯的同時，通過閱讀使讀者能夠較為全面地學習西方會計專業知識，滿足對外交流與合作的需要。《會計英語》的特點在于結合中國的會計準則，同時適當介紹國際會計準則、美國公認會計原則的相關會計實踐與方法，力求使初學者能夠在英語狀態下，了解會計的基本理論、基本方法、基本技能等。《會計英語》是為教學需要編寫的，可作為普通高等院校的教學用書。

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
Income Statement
Statement of Owner s Equity
Cash Flow Statement
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 Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accounting Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing 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
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
3 Adjusting the Accounts, Preparing the Statements, and Completing the AccountingCycle
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
……
4 Accounting for Merchandising Enterprises
5 Accounting for Cash,Trading Securities and Receivables
6 Inventories and Cost of Goods Sold
7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets
8 Current and Long-Term Liabilities
9 Owners Equity
10 Statement of Cash Flows