会计英语(双语第五版)

本书重版了五次，发行 近六万册，获得了广大教 师和学生的一致好评。内 容紧跟国家会计政策变化 ，围绕财务会计实践，服 务广大师生教学和实践的 需要。本书作为国家级规 划教材《会计英语》双语 版，秉承了其特点，结构 上仍然分为十章：第一至 第三章是对会计的性质以 及会计信息产生过程的叙 述；第四章是商业企业会 计；第五至第九章是关于 资产、负债和所有者权益 的确认、计量和报告；第 十章是关于有关企业经营 活动对现金流量表的影响 ，以及如何编制现金流量 表。 本次修订根据会计准则 的变化作了调整，更加符 合现行的会计规定，在教 学上适应教师教学和学生 自学的需要，在实务中符 合操作的要求。

叶建芳，博士，上海财经大学教授、博导，中国注册会计师、澳大利亚注册会计师，美国康涅狄格大学、华盛顿圣路易斯大学访问学者。主要从事国际会计和财务会计教学和研究。在“Journal of Accounting，Auditing and Finance”、“Journal of Business，Finance and Accounting”、《管理世界》、《会计研究》、《审计研究》、《财经研究》和《税务研究》等杂志发表论文多篇。

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 1.4 Understanding of Financial Statements Balance Sheet (Statement of Financial Position) Income Statement (Statement of Financial Performance) Statement of 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 Vocabulary Self-Test Questions Discussion Questions Exercises Problems 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 Accounting 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 Using the Information — the Debt Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems 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