(教)会计学原理(英文版)

本书采用英文编写，基于国际财务报告准则的 要求，涵盖会计学的基本理论、基本方法和基本操 作技能等内容。全书共分12章，分别从会计基础概 述、企业账务处理程序、企业主要经济业务核算、 存货成本计算、主要会计科目账务处理原则、账目 调整程序、内部控制和财务会计报告等方面进行详 细的理论分析与评述。每章都突出强调重点和难点 ，并将实际工作中可能出现的与会计基本理论相联 系的各种经济业务内容展示于本书，在传授会计基 础理论的同时，从开放国际观的角度提高学生对会 计实务的认识。

CHAPTER 1 OVERVIEW OF ACCOUNTING Chapter Outlines Learning Objectives 1.1 Introduction to Accounting 1.2 Forms of Business Organizations 1.3 Underlying Assumptions of Accounting 1.4 Cash-Basis versus Accrual-Basis Accounting 1.5 The Elements of Financial Statements 1.6 The Accounting Equation Transaction Analysis Exercises CHAPTER 2 FINANCIAL STATEMENTS Chapter Outlines Learning Objectives 2.1 Purpose of Financial Statements 2.2 Basic Financial Statements 2.3 Income Statements 2.4 Statements of Financial Position 2.5 Statements of Changes in Equity 2.6 Interrelationships among Financial Statements Exercises CHAPTER 3 ANALYZING AND RECORDING TRANSACTIONS Chapter Outlines Learning Objectives 3.1 What Is an Account 3.2 Chart of Accounts 3.3 Double-Entry Accounting 3.4 Journals and Ledgers 3.5 Recording Business Transactions 3.6 Preparing a Trial Balance Exercises CHAPTER 4 ADJUSTING ENTRIES Chapter Outlines Learning Objectives 4.1 The Need for Adjusting Entries 4.2 Classification of Adjusting Entries 4.3 Prepaid Expenses 4.4 Depreciation Expense 4.5 Unearned Revenues 4.6 Accrued Expenses 4.7 Accrued Revenues Exercises CHAPTER 5 COMPLETING THE ACCOUNTING CYCLE Chapter Outlines Learning Objectives 5.1 Steps of the Accounting Cycle 5.2 Steps in Preparing a Worksheet for a Service Firm 5.3 Preparation of Financial Statements 5.4 Recording Closing Entries 5.5 Preparing a Post-Closing Trial Balance