經(jīng)濟環(huán)境的開放和我國會計準則與國際會計準則的接軌，使得會計報表要滿足各類商務(wù)人士閱讀的要求，會計人員必須能夠提供完整、規(guī)范的中外文會計報表和相關(guān)財務(wù)信息�！稌嬘⒄Z(第2版)》通過英語講解會計的基本理論、基本方法、并結(jié)合每章的會計詞匯學(xué)習(xí)，使讀者全面學(xué)習(xí)會計專業(yè)知識，滿足對外交流和使用的需要。全書用語簡潔規(guī)范，結(jié)構(gòu)設(shè)計合理，標注和表述十分清楚。各章后均附有常用詞匯、自測題、練習(xí)題和問題，并添加備章的中文譯文和相應(yīng)的中文目錄，方便雙語教學(xué)。
1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems 1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
2 Journalizing and Posting Transactions
LEARNING OBJECTIVES
2.1 Economic events and original documents
2.2 T-accounts and debit & credit
2, 3 Joumalizing and posting transactions
2.4 Preparing a trial balance
2.5 Practices in China
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
3 Adjusting and Preparing Financial Statements
LEARNING OBJECTIVES
3.1 The need for adjustments
3.2 Adjusting the accounts
3.3 Adjusted trial balance and preparation of financial statements
3.4 The worksheet
3.5 Closing entries
3.6 Post-closing trial balance
3.7 The accounting cycle summary
3.8 Classification of balance sheet items
3.9 Practices in China
3.10 Using the accounting information —— the current ratio
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
4 Merchandising Activities and Accounting Information Systems
5 Operating Cycle: Cash, Receivables and Sales
6 0aeratin~l Cycle: Cost of Goods Sold and Inventory
7 Investing in Operating Assets
8 Investing in Securities
9 Financing with Debt
書單推薦
