会计英语(普通高校十三五规划教材)/会计学系列

徐海峰编著的《会计英语》全书有三个部分共十 二章，全面地介绍财务报告、成本管理和投融资管理 等核心知识，注重知识的实用性及内在联系，各章相 互独立又有机结合，形成一个完整的会计英语体系。 本书将理论知识、现实世界、课内例题和课后测试融 为一体，书后还附有主要财务报表的中英文对照，便 于学习者使用。 本书可供高等院校会计、财务管理、资产评估专 业作为本科教材，也可供财务与会计从业人员自学和 培训使用，是广大读者学习地道的会计专业英语表述 和实务操作的一本理想书籍。

Part 1 Financial Accounting CHAPTER 1 Introduction to Accounting 1.1 Accounting information and decision making 1.2 Financial accounting and management accounting 1.3 Globalization of accounting 1.4 The Conceptual Framework for Financial Reporting 1.5 Professional ethics in accounting SUMMARY KEY TERMS SELF-EVALUATION ACTIVITIES CHAPTER 2 Business Transactions 2.1 Identifying business transactions and events 2.2 The accounting equation and Double-entry system 2.3 The accounting worksheet 2.4 Journals and ledgers 2.5 The trial balance 2.6 Accounting errors SUMMARY KEY TERMS SELF-EVALUATION ACTIVITIES CHAPTER 3 Balance Sheet 3.1 Nature and purpose of the balance sheet 3.2 The definition and recognition of asset, liability and equity 3.3 Disclosure of elements on the balance sheet 3.4 Format and presentation of the balance sheet 3.5 Measurement of various assets 3.6 Accounting policy choices, estimates and judgements 3.7 Potential limitations of the balance sheet SUMMARY KEY TERMS SELF-EVALUATION ACTIVITIES CHAPTER 4 Statement of Profit or Loss 4.1 Purpose of measuring financial performance 4.2 Accounting concepts for financial reporting 4.3 Effect of accounting policy choices, estimates and judgements on financial statements 4.4 Measuring financial performance 4.5 Applying recognition criteria to income and expenses 4.6 Presenting the statement of profit or loss 4.7 The statement of comprehensive income 4.8 The statement of changes in equity SUMMARY108 KEY TERMS SELF-EVALUATION ACTIVITIES CHAPTER 5 Statement of Cash Flows 5.1 The purpose and usefulness of a statement of cash flows 5.2 The main features of the statement of cash flows 5.3 Preparing the statement of cash flows 5.4 Explanation of the statement of cash flows SUMMARY KEY TERMS