会计英语(普通高等教育经管类专业十三五规划教材)/专业英语系列

本书以国际会计准则和美国会计准则为导向，其中包括基础会计的基本理论和中级财务会计的进阶会计知识，同时还包含了审计学科的基本内容。通过学习实务中英文的习惯表达和丰富的会计英语词汇，帮助读者提高阅读英语会计文献和使用英语处理常规会计业务的能力。培养学生运用英语进行会计业务操作，满足学生毕业后的工作岗位的实际需要。

景刚, 博士在读, 副教授，在佳木斯大学任教，主要从事财务会计、财务管理教学工作。主要研究领域：公司治理与企业价值。著有《成本会计》、《内部控制》等专业教材，并在省级及省级以上刊物发表学术论文2多篇，主持及参与省部级课题十余项。

Chapter 1 Fundamentals of Accounting 1 Spotlight 2 Text 2 1.1 Forms of Enterprise Organization 2 1.2 Two Kinds of Accounting 3 1.3 Accounting Concepts and Principles 4 1.4 Elements of the Financial Statements 5 1.5 The Accounting Equation 6 1.6 Accrual Basis and Cash Basis 6 Core Words 7 Extended Reading 7 Exercises 9 Chapter 2 Transaction 13 Spotlight 14 Text 14 2.1 Transaction 14 2.2 Accounting Elements 15 2.3 Journal Entry 17 2.4 Accrual Accounting 18 2.5 Posting 20 2.6 Trail Balance 22 2.7 Close the Books 23 Core Words 25 Extended Reading 27 Exercises 27 Chapter 3 Receivables 31 Spotlight 32 Text 32 3.1 Variety of Receivables 32 3.2 Account for Uncollectible Account 33 3.3 Measurement of Uncollectible Account 34 3.4 Notes Receivable 35 Core Words 37 Extended Reading 37 Exercises 38 Chapter 4 Inventory and Cost of Goods Sold 41 Spotlight 42 Text 42 4.1 Classifications of Inventory 42 4.2 Inventory and Cost of Goods Sold 42 4.3 Gross Profit 43 4.4 Accounting for Inventory 43 4.5 The Various Inventory Costing Method 44 4.6 Summary of Inventory 46 4.7 Lower-of-Cost-or-Market Rule (LCM) 47 Core Words 47 Extended Reading 48 Exercises 49 Chapter 5 Investment 53 Spotlight 54 Text 55 5.1 Short-term Investments and Long-term Investments 55 5.2 Account for Trading Investment 55 5.3 Account for Available-for-sale Investment 57 Core Words 59 Extended Reading 60 Exercises 61 Chapter 6 Tangible Assets and Intangibles Assets 63 Spotlight 64 Text 65 6.1 Long-lived Assets 65 6.2 Acquisition Cost of Tangible Assets 65 6.3 Capital Expenditures and Expense Spending 66 6.4 Account for Depreciation on Plant Asset 66 6.5 Depreciation Method 67 6.6 Intangible Assets 69 Core Words 72 Extended Reading 73 Exercises 73 Chapter 7 Liabilities 77 Spotlight 78 Text 79 7.1 Current Liabilities 79 7.2 Long-term Liabilities 82 7.3 Other Liabilities 87 Core Words 88 Extended Reading 89 Exercises 90 Chapter 8 Stockholders’ Equity 95 Spotlight 96 Text 97 8.1 Background on Stockholders’ Equity 97 8.2 Classes of Stock 99 8.3 Issuing Stock 100 8.4 Cash Dividends 101 8.5 Stock dividends 101 Core Words 103 Extended Reading 104 Exercises 106 Chapter 9 Revenues and Expenses 109 Spotlight 110 Text 111 9.1 Accrual Basis and Cash Basis 111 9.2 Measurement of Sales Revenue 111 9.3 Merchandise Returns and Allowances 112 9.4 Cash and Trade Discounts 113 9.5 Expenses 114 Core Words 116 Extended Reading 116 Exercises 117 Chapter 10 Financial Statement 121 Spotlight 122 Text 122 10.1 Overview of a Financial Statement 122 10.2 Formats for Financial Statements 123 Core Words 128 Extended Reading 128 Exercises 129 Chapter 11 Auditing 131 Spotlight 132 Text 133 11.1 Audit Framework 133 11.2 Professional Ethics and Codes of Conduct 135 11.3 Standards of Reporting 137 Core Words 139 Extended Reading 140 Exercises 141