本书是“21世纪高职高专院校会计专业联编教材”之一。它以最新会计基本法规体系为导向，介绍了财务会计学的基础理论、基本方法和基本技能，主要内容有：会计概述、会计假设与原则、会计循环、财务报表、流动与非流动资产、负债、业主权益等。本书采用“英语+词汇+练习题+附录翻译”的方式进行撰写，突出高职高专教育要求的有关实用技能的培养，以大量账务实例与账务处理说明相结合，内容全面系统，重点突出，通俗易懂，实用性强。本书还配有光盘，帮助学习者训练英语的听说能力，使广大学子和读者在学会计和学英语两个方面相互促进，收到事半功倍的效果。

本书是“21世纪高职高专院校会计专业联编教材”之一。它以最新会计基本法规体系为导向，介绍了财务会计学的基础理论、基本方法和基本技能，主要内容有：会计概述、会计假设与原则、会计循环、财务报表、流动与非流动资产、负债、业主权益等。

CHAPTER 1 BRIEF INTRODUCTION OF ACCOUNTING

1.1 ACCOUNTING

1.2 TYPES OF ACCOUNTING

1.3 ACCOUNTING EQUATION

READING MATERIAL: NATURE OF A BUSINESS

CHAPTER 2 ACCOUNTING CONCEPTS AND PRINCIPLES

2.1 THE PURPOSE OF ACCOUNTING CONCEPTS AND PRINCIPLES

2.2 ACCOUNTING CONCEPTS

2.3 GENERAL ACCOUNTING PRINCIPLES

2.4 RELEVENT KNOWLEDGE

READING MATERIAL: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)

CHAPTER 3 ACCOUNTING CYCLE

3.1 DEFINITION OF ACCOUNTING CYCLE

3.2 ACCOUNT

3.3 THE JOURNALS

3.4 ADJUSTING ENTRIES

3.5 TRIAL BALANCE

READING MATERIAL: BUSINESS ETHICS

CHAPTER 4 FINANCIAL STATEMENTS

4.1 THE BALANCE SHEET

4.2 THE INCOME STATEMENT

4.3 THE STATEMENT OF CASH FLOWS

READING MATERIAL: COMPUTERIZED ACCOUNTING SYSTEMS

CHAPTER 5 CURRENT ASSETS

5.1 CASH AND TEMPORARY INVESTMENT

5.2 RECEIVABLES

5.3 INVENTORIES

READING MATERIAL: THE VOUCHER SYSTEM

CHAPTER 6 NON-CURRENT ASSETS

6.1 TANGIBLE ASSETS AND THEIR DEPRECIATION

6.2 INTANGIBLE ASSETS

6.3 LONG-TERM INVESTMENT

READING MATERIAL: NATURAL RESOURCES AND THEIR DEPLETION

CHAPTER 7 LIABILITIES

7.1 CURRENT LIABILITIES

7.2 LONG- TERM LIABILITIES

READING MATERIAL: ACCOUNTING FOR INCOME TAXES

CHAPTER 8 OWNER'S EQUITY  CORPORATION

8.1 ABRIEF INTRODUCTION OF CORPORATION

8.2 ACCOUNTING FOR STOCKHOLDERS' EQUITY

8.3 ACCOUNTING FOR STOCK ISSUANCE

8.4 RETAINED EARNINGS

READING MATERIAL: STOCK OPTIONS

CHAPTER 9 FINANCIAL STATEMENT ANALYSIS

9.1 OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS

9.2 TREND ANALYSIS

9.3 COMMON - SIZE ANALYSIS

9.4 RATIO ANALYSIS

9.5 COMPLICATED FINANCIAL ANALYZING

READING MATERIAL: LIMITATIONS OF FINANCIAL ANALYSIS: THE

COMPLEXITY OF BUSINESS DECISIONS

CHAPTER 10 ACCOUNTING IN THE 21st CENTURY

10.1 WEB TRUST

10.2 INFORMATION SYSTEMS AUDITING

课文译文

第一章 会计概述

第二章 会计假设与会计原则

第三章 会计循环

第四章 财务报表

第五章 流动资产

第六章 非流动资产

第七章 负债

第八章 业主权益——公司

第九章 财务报表分析

第十章 21世纪的会计

EXERCISES

主要参考文献