會計英語

本書發行已十年有餘了，非常高興看到本書在很多高校作為指定教材並被廣泛採用。也很榮幸本書在成為“十一五”國家級規劃教材后，又成為“十二五”國家級規劃教材。本書修訂的內容涉及《企業會計準則第2號——長期股權投資》《企業會計準則第9號——職工薪酬準則》《企業會計準則第30號——財務報表列報》等準則。

本書現改為通用版，其原因是現在會計學原理已經是工具，特別對於管理人員來講，它是必備的基礎知識。目前中國經濟全球化發展已是必然的趨勢，這不單是大量跨國公司進駐中國，更多的是大量的中國企業走向世界，英語作為通行的語言，必然要求更多的中國學生學習與熟悉國際財務準則。作為已經出版了四版的會計英語，就有必要修訂成為會計專業的必修課程以及更多的經管專業的輔修課程了。

1　AnIntroductiontoAccounting 1

1.1　AccountingisanInformationSystem 2

1.2　FormsofOrganization 2

1.3　TheFrameworkforthePreparationandPresentationofFinancialStatements 3

1.4　UnderstandingofFinancialStatements 5

1.5　AccountinganditsProfession 9

1.6　AccountingElementsandUsingtheAccountingEquation 10

1.7　EthicsinAccounting 13

2　RecordingTransactions 30

2.1　EconomicEventsandBusinessDocuments 31

2.2　TAccountsandDebit&Credit 31

2.3　JournalizingandPostingTransactions 36

2.4　PreparingaTrialBalance 44

2.5　PracticesinChina 46

2.6　UsingtheInformation—theDebtRatio 48

3　AdjustingtheAccounts,PreparingtheStatements,andCompletingtheAccountingCycle 64

3.1　TheNeedforAdjustments 65

3.2　AdjustingtheAccounts 68

3.3　AdjustedTrialBalanceandPreparationofFinancialStatements 73

3.4　UsingtheWorksheet 79

3.5　ClosingEntries 81

3.6　Post-closingTrialBalance 83

3.7　TheAccountingCycle 84

3.8　PracticesinChina 84

3.9　ClassificationofBalanceSheetItems 85

3.10　UsingtheInformation—theCurrentRatio 88

4　AccountingforCash,TradingSecuritiesandReceivables 103

4.1　Cash,CashEquivalents,andLiquidity 104

4.2　InternalControloverCash 104

4.3　ThePettyCashFund 106

4.4　ReconcilingtheBankBalance 107

4.5　TradingSecurities 111

4.6　CreditSalesandBadDebts 112

4.7　PromissoryNotes 117

4.8　ConvertingReceivableintoCash 122

4.9　UsingtheInformation—AccountsReceivableTurnover 123

5　InventoriesandCostofGoodsSold 134

5.1　CosttoBeIncludedinInventories 135

5.2　InventorySystems 137

5.3　Purchase,Discount,Return&Allowance 139

5.4　InventoryCostFlowAssumptions 142

5.5　RevenuefromSalesandCostofGoodsSold—PerpetualInventorySystem 147

5.6　InventoryErrors 151

5.7　ValuationUsingLowerofCostorMarket(LCM)Method 151

5.8　InventoryEstimationMethod 154

5.9　DiscloseInformationofInventoryinFinancialStatements 156

5.10　AnalysistheInformation—MerchandiseTurnover 157

6　Long-TermAssets:Investments,FixedAssets,NaturalResourcesandIntangibleAssets 175

6.1　TypeofLong-TermAssets 177

6.2　Long-TermInvestment 177

6.3　AcquisitionofFixedAssets 181

6.4　Depreciation 189

6.5　DisposalofPlantAssets 193

6.6　AccountingforNaturalResources 195

6.7　AccountingforIntangibleAssets 196

6.8　OtherAssets 199

6.9　ImpairmentofLong-TermAssets 200

6.10　UsingtheInformation—ReturnonTotalAssets&AssetTurnover 202

7　CurrentandLong-TermLiabilities 219

7.1　TheNatureofLiabilities 221

7.2　CurrentLiabilities 222

7.3　DeterminableCurrentLiabilities 222

7.4　CurrentLiabilitiesDependentonOperatingResults 226

7.5　Contingencies 228

7.6　TimeValueofMoney 231

7.7　Non-CurrentLiabilities 236

7.8　UsingtheInformation—TimesInterestEarned 244

8　Owner’sEquity 260

8.1　DifferencebetweenaLoanandanInvestment 262

8.2　FormsofBusinessOrganization 262

8.3　CorporateOrganization 264

8.4　CorporateCapital 265

8.5　TreasuryStock 270

8.6　Income&RetainedEarnings 273

8.7　DividendsandStockSplit 277

8.8　UsingtheInformation—DividendYieldandPrice-EarningsRatio 281

9　StatementofCashFlows 298

9.1　CashandCashEquivalents 299

9.2　ClassificationofCashReceiptsandCashPayments 299

9.3　PreparingCashFlowStatement—DirectMethod 301

9.4　PreparingCashFlowStatement—IndirectMethod 306

9.5　DeterminingCashFlowsfromInvestingActivities 308

9.6　DeterminingCashFlowsfromFinancingActivities 311

9.7　PresentingtheInformationintheFormoftheStatementofCashFlows312

9.8　UsefulnessoftheStatementofCashFlows 314

Appendix1:BalanceSheet 329

Appendix2:ProfitandLossAccount 331

Appendix3:FutureValueof$1 332

Appendix4:PresentValueof$1 334

Appendix5:PresentValueofAnnuityof$1 336

Appendix6:FutureValueofAnnuityof$1 338

Appendix7:SolutionofExercisesandProblems 340