会计英语(第3版)/高等院校会计类教材系列

本书以现代会计理论的最新研究成果和国际会 计准则为指导，以西方财务会计体系为基础，结合 我国会计实践工作，将国内外财务会计教学内容相 结合，综述了会计的含义、会计产生与发展、会计 信息的使用、会计职业、管理会计与财务会计的差 异、会计职业道德等基本知识；从会计专业的角度 ，全面系统地阐述了会计核算的基本经济业务、基 本方法、基本程序和基本技能，概括介绍了会计分 析的方法及运用，并对会计的最新发展动态、会计 准则的制定以及公认会计原则等基本知识做了简明 扼要的介绍。 本书内容包括会计介绍，会计基础知识（会计 恒等式与账户、交易记录、基本会计报表、损益计 量、会计循环、分类账与日记账等），资产、负债 、所有者权益的具体核算，财务报表的编制与利用 等。 本书不仅可以作为高等院校会计专业本科和其 他经济管理类本科“专业英语”课程的教材，也可 作为在职会计人员和经济管理人员的自学参考书。

Part One Fundamental Accounting Chapter 1 An Introduction to Accounting 1.1 The Nature of Accounting 1.2 The History and Development of Accounting 1.3 Users of Accounting Information 1.4 Accounting Profession 1.5 Managerial Accounting and Financial Accounting 1.5.1 Managerial Accounting 1.5.2 Financial Accounting 1.5.3 Managerial Accounting versus Financial Accounting 1.6 Ethics and Accounting 1.6.1 Ethics in Business 1.6.2 Ethics in Your Future Career Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Chapter 2 The Accounting Equation and the Account 2.1 Types of Business Organizations 2.2 The Accounting Equation 2.3 The Effects of Business Transactions on the Accounting Equation 2.4 The Account 2.4.1 The T Account 2.4.2 Management’s Use of Accounts 2.4.3 The Ledger 2.4.4 Types of Commonly Used Accounts 2.4.5 Titles of Accounts Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Chapter 3 Recording Business Transactions 3.1 Double-Entry Bookkeeping 3.2 Ways of Recording Business Transactions 3.2.1 Recording Transactions in Journals 3.2.2 Posting from the Journal to the Ledger 3.3 Illustrative Problem 3.4 The Trial Balance Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Chapter 4 Basic Financial Statements 4.1 Financial Statements 4.1.1 The Balance Sheet 4.1.2 The Income Statement 4.1.3 The Statement of Owner’s Equity