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会计英语(第四版)

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内容简介
  本书根据修订和新增的准则, 对涉及的相关内容进行修改和整理, 使教材内容更加契合实际。本书为初学者全面学习会计专业知识、满足对外交流和使用的需要提供最新的参考。另外, 考虑到初学者学习的需要, 本书每章增加了相关练习。
章节目录
  Chapter 1 An Introduction to Accounting ………………………………………………… 1
1􀆰 1  Accounting is an Information System ……………………………………………… 1
1􀆰 2  Forms of Organization ……………………………………………………………… 1
1􀆰 3 The Framework for the Preparation and Presentation of
Financial Statements ………………………………………………………………… 2
1􀆰 4  Understanding of Financial Statements ……………………………………………… 5
1􀆰 5  Accounting and Its Profession ……………………………………………………… 9
1􀆰 6  Accounting Elements and Using the Accounting Equation ……………………… 10
1􀆰 7  Professional Ethics in Accounting ………………………………………………… 12
1􀆰 8 Convergence of Accounting Standards and Chinese Accounting Standards:
Development and Implementation ………………………………………………… 14
Vocabulary ……………………………………………………………………………… 18
Self⁃test Questions ……………………………………………………………………… 20
Exercises ………………………………………………………………………………… 21
Answers to Self⁃test Questions …………………………………………………………… 26
Chapter 2  Accounting Cycle ……………………………………………………………… 27
2􀆰 1  T⁃account and Debit & Credit …………………………………………………… 27
2􀆰 2  Journalizing and Posting Transactions …………………………………………… 29
2􀆰 3  Preparing a Trial Balance ………………………………………………………… 33
2􀆰 4  Adjusting the Accounts …………………………………………………………… 34
2􀆰 5  Adjusted Trial Balance and Preparation of Financial Statements ………………… 37
2􀆰 6  The Worksheet …………………………………………………………………… 42
2􀆰 7  Closing …………………………………………………………………………… 45
2􀆰 8  The Accounting Cycle Summary …………………………………………………… 47
2􀆰 9  Classification of Statement of Financial Position Items …………………………… 47
Vocabulary ……………………………………………………………………………… 49
Self⁃test Questions ……………………………………………………………………… 50
Exercises ………………………………………………………………………………… 52
Answers to Self⁃test Questions …………………………………………………………… 58
Chapter 3  Current Assets ………………………………………………………………… 59
3􀆰 1  Cash ……………………………………………………………………………… 59
3􀆰 2  Fair Value through Profit or Loss Investments …………………………………… 65
3􀆰 3  Notes Receivable ………………………………………………………………… 67
3􀆰 4  Accounts Receivable ……………………………………………………………… 69
3􀆰 5  Inventories ………………………………………………………………………… 74
Vocabulary ……………………………………………………………………………… 86
Self⁃test Questions ……………………………………………………………………… 87
Exercises ………………………………………………………………………………… 88
Answers to Self⁃test Questions …………………………………………………………… 92
Chapter 4  Non⁃current Assets …………………………………………………………… 93
4􀆰 1  Fixed Assets ……………………………………………………………………… 93
4􀆰 2  Natural Resources ………………………………………………………………… 104
4􀆰 3  Intangible Assets ………………………………………………………………… 105
4􀆰 4  Impairment of Fixed Assets ……………………………………………………… 107
4􀆰 5  Long⁃term Investments …………………………………………………………… 108
4􀆰 6  Impairment of Long⁃term Investments …………………………………………… 116
Vocabulary ……………………………………………………………………………… 117
Self⁃test Questions ……………………………………………………………………… 118
Exercises ………………………………………………………………………………… 119
Answers to Self⁃test Questions ………………………………………………………… 122
Chapter 5  Liabilities ……………………………………………………………………… 123
5􀆰 1  Current Liabilities ………………………………………………………………… 123
5􀆰 2  Non⁃current Liabilities …………………………………………………………… 129
Vocabulary ……………………………………………………………………………… 138
Self⁃test Questions ……………………………………………………………………… 139
Exercises ………………………………………………………………………………… 140
Answers to Self⁃test Questions ………………………………………………………… 143
Chapter 6  Owners􀆳 Equity ……………………………………………………………… 144
6􀆰 1  Forms of Organization …………………………………………………………… 144
6􀆰 2  Stockholders􀆳 Rights ……………………………………………………………… 144
6􀆰 3  Accounting for Stock Issues ……………………………………………………… 145
6􀆰 4  Treasury Stock …………………………………………………………………… 147
6􀆰 5  Preferred Stock …………………………………………………………………… 149
6􀆰 6  Dividends and Stock Splits ……………………………………………………… 149
6􀆰 7  Accounting for Retained Earnings ……………………………………………… 154
6􀆰 8  Statement Presentation and Analysis …………………………………………… 157
Vocabulary ……………………………………………………………………………… 160
Self⁃test Questions ……………………………………………………………………… 161
Exercises ………………………………………………………………………………… 162
Answers to Self⁃test Questions ………………………………………………………… 165
Chapter 7 Revenue and Expense Recognition and Income
Statement Presentation ……………………………………………………… 166
7􀆰 1  Revenue Recognition Concepts …………………………………………………… 166
7􀆰 2  Revenue Recognition at Delivery ………………………………………………… 171
2 会计英语
7􀆰 3 Revenue Recognition before Delivery …………………………………………… 171
7􀆰 4  Revenue Recognition after Delivery ……………………………………………… 172
7􀆰 5  Long⁃term Contracts ……………………………………………………………… 176
7􀆰 6  Recognition of Gains and Losses ………………………………………………… 178
7􀆰 7  Expense Recognition ……………………………………………………………… 179
7􀆰 8  Presentation of the Income Statement …………………………………………… 184
Vocabulary ……………………………………………………………………………… 187
Self⁃test Questions ……………………………………………………………………… 188
Exercises ………………………………………………………………………………… 189
Answers to Self⁃test Questions ………………………………………………………… 194
Chapter 8  Statement of Cash Flows and Financial Statement Analysis …………… 195
8􀆰 1  Cash and Cash Equivalents ……………………………………………………… 195
8􀆰 2  Classification of Cash Receipts and Cash Payments …………………………… 195
8􀆰 3  Preparing Statement of Cash Flows—Direct Method …………………………… 197
8􀆰 4  Preparing Statement of Cash Flows—Indirect Method …………………………… 201
8􀆰 5  Determining Cash Flows from Investing Activities ……………………………… 203
8􀆰 6  Determining Cash Flows from Financing Activities ……………………………… 207
8􀆰 7  Presenting the Information in the Form of the Statement of Cash Flows ………… 208
8􀆰 8  Usefulness of the Statement of Cash Flows ……………………………………… 211
8􀆰 9  Financial Statement Analysis: Vertical and Horizontal ………………………… 211
8􀆰 10  Ratio Analysis …………………………………………………………………… 217
Vocabulary ……………………………………………………………………………… 221
Self⁃test Questions ……………………………………………………………………… 221
Exercises ………………………………………………………………………………… 223
Answers to Self⁃test Questions ………………………………………………………… 227
Appendix …………………………………………………………………………………… 228
1􀆰 Balance Sheet ……………………………………………………………………… 228
2􀆰 Income Statement …………………………………………………………………… 230
3􀆰 Statement of Changes in Owners􀆳 Equity …………………………………………… 232
4􀆰 Statement of Cash Flows …………………………………………………………… 234
5􀆰 The Disclosure of Supplementary Information to Statement of Cash Flows ………… 238
6􀆰 Disclosure of Information and Accounts Required ………………………………… 240
7􀆰 VAT Return Form …………………………………………………………………… 269
8􀆰 Consumption Tax Return Form ……………………………………………………… 277
9􀆰 Annual Return Form of the People􀆳s Republic of China on Corporate Income Tax … 279
10􀆰 Individual Income Tax Return Form ……………………………………………… 288
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