会计英语(通用版十二五普通高等教育本科规划教材)

叶建芳、孙红星、叶建平主编的《会计英语(通 用版十二五普通高等教育本科国家级规划教材)》在 成为“十一五”国家级规划教材后，又成为“十二五 ”国家级规划教材。本书根据2014年财政部发布的三 个新的具体准则和修订的五个准则进行编写。本书新 增的内容涉及《企业会计准则第2号——长期股权投 资》《企业会计准则第9号——职工薪酬准则》《企 业会计准则第30号——财务报表列报》等准则。 会计学原理已经是工具，特别对于管理人员来讲 ，它是必备的基础知识。目前中国经济全球化发展已 是必然的趋势，这不单是大量跨国公司进驻中国，更 多的是大量的中国企业走向世界，英语作为通行的语 言，必然要求更多的中国学生学习与熟悉国际财务准 则。会计英语已经成为会计专业的必修课程以及更多 的经管专业的辅修课程了。 本书每一课有自测题、练习题、问题以及一个小 案例，以使读者通过练习，掌握所学内容。自测题答 案在每一课的最后一页，练习题和问题的参考答案在 书本的最后附录中。为了便于教师教学和读者自学的 需要，本书附有教学用课件。

1 An Introduction to Accounting 1.1 Accounting is an Information System 1.2 Forms of Organization 1.3 The Framework for the Preparation and Presentation of Financial Statements Introducing componen，ts of the Framework 1.4 Understanding of Financial Statements Statement of Financial Position，（Balan，ce Sheet） Statement of Comprehensive Income（Income Statement） Statement of Changes in， Owner's Equity／Statement of Retained Earnings Statement of Cash Flows 1.5 Accounting and its Profession 1.6 Accounting Elements and Using the Accounting Equation What is Accounting Equation？ Effects of Transactions on the Accounting Equation 1.7 Ethics in Accounting Some Basic Ethical Standards Demonstration Problem Vocabulary Self—Test Questions Discussion Questions Exercises Problems Mini—Case 2 Recording Transactions 2.1 Economic Events and Business Documents 2.2 T Accounts and Debit & Credit Types of Accounts Chart of Accounts and Ledger The Accoun，tin，g Equation and the Rules of Debits and Credits Normal Balances 2.3 Journalizing and Posting Transactions Journalizing Transactions Posting Transactions 2.4 Preparing a Trial Balance Trial Balance Locating and Correcting Errors Formatting Conventions 2.5 Practices in China Receipt Vouchers Payment Vouchers Transfer Vouchers 2.6 Using the Information—the Debt Ratio Demonstration Problem Vocabulary Self—Test Questions Discussion Questions Exercises Problems Mini—Case 3 Adjusting the Accounts， Preparing the Statements， and Completing the Accounting Cycle 3.1 The Need for Adjustments Time Period Principle Need for Adjustments at the End of an Accounting Period Accrual and Cash Basis of Accounting 3.2 Adjusting the Accounts Prepaid Expenses Depreciation Unearned Revenues Accrued Expenses Accrued Revenues 4 Accounting for Cash， Trading Securities and Receivables 5 Inventories and Cost of Goods Sold …… 6 Long—Term Assets： Investments， Fixed Assets， Natural Resources and Intangible Assets 7 Current and Long—Term Liabilities 8 Owner's Equity 9 Statement of Cash Flows Appendix 1：Balance Sheet Appendix 2：Profit and Loss Account Appendix 3：Future Value of $ 1 Appendix 4：Present Value of $ 1 Appendix 5：Present Value of Annuity of $ 1 Appendix 6：Future Value of Annuity of $ 1 Appendix 7：Solution of Exercises and Problems