内容简介
本书的特色如下：
1.国际化。随着会计准则的全球化深入和持续推进，会计的国际化已经成为一个现实且必要的选择，我国会计准则与国际财务报告准则将持续趋同。本书及时跟进财政部对会计准则作出的相关修订，对教材内容进行及时更新。
2.中国特色。会计仍有本地化属性的领域，如法律、监管、文化习俗、语言用词等差异。本书结合我国的相关法律和监管等进行阐述，培养具有家国情怀、全球视野的会计人才。
3.工具用书。本书包含各种报表的中英文对照内容，包括资产负债表（财务状况表）、利润表、所有者权益变动表、现金流量表，以及财务报表附注、增值税及所得税申报表等。
4.数字化。本书每章后配有10～15分钟关于本章主要内容的视频以及相关案例，以二维码形式体现。
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 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／13
Vocabulary／18
Self⁃test Questions／19
Exercises／20
Answers to Self⁃test Questions／25
Chapter 2 Accounting Cycle／26
2.1 T⁃account and Debit & Credit／26
2.2 Journalizing and Posting Transactions／28
2.3 Preparing a Trial Balance／32
2.4 Adjusting the Accounts／33
2.5 Adjusted Trial Balance and Preparation of Financial Statements／36
2.6 Worksheet／40
2.7 Closing／42
2.8 Accounting Cycle Summary／44
2.9 Classification of the Statement of Financial Position Items／44
Vocabulary／46
Self⁃test Questions／47
Exercises／48
Answers to Self⁃test Questions／54
Chapter 3 Current Assets／55
3.1 Cash／55
3.3 Notes Receivable／62
3.4 Accounts Receivable／65
3.5 Inventories／70
Vocabulary／81
Self⁃test Questions／82
Exercises／83
Answers to Self⁃test Questions／87
Chapter 4 Non⁃current Assets／88
4.1 Fixed Assets／88
4.2 Natural Resources／99
4.3 Intangible Assets／100
4.4 Impairment of Fixed Assets／102
4.5 Long⁃term Investments／103
4.6 Impairment of Long⁃term Investments／111
Vocabulary／112
Self⁃test Questions／113
Exercises／114
Answers to Self⁃test Questions／116
Chapter 5 Liabilities／117
5.1 Current Liabilities／117
5.2 Non⁃current Liabilities／123
Vocabulary／132
Self⁃test Questions／133
Exercises／134
Answers to Self⁃test Questions／137
Chapter 6 Owners Equity／138
6.1 Forms of Organization／138
6.2 Stockholders Rights／138
6.3 Accounting for Stock Issues／139
6.4 Treasury Stock／141
6.5 Preferred Stock／143
6.6 Dividends and Stock Splits／143
6.7 Accounting for Retained Earnings／148
6.8 Statement Presentation and Analysis／151
Vocabulary／154
Self⁃test Questions／155
Contents 3
Exercises／156
Answers to Self⁃test Questions／159
Chapter 7 Revenue and Expense Recognition and Income Statement
Presentation／160
7.1 Revenue Recognition Concepts／160
7.2 Revenue Recognition at Delivery／165
7.3 Revenue Recognition before Delivery／165
7.4 Revenue Recognition after Delivery／166
7.5 Long⁃term Contracts／170
7.6 Recognition of Gains and Losses／172
7.7 Expense Recognition／173
7.8 Presentation of the Income Statement／178
Vocabulary／181
Self⁃test Questions／182
Exercises／182
Answers to Self⁃test Questions／187
Chapter 8 Statement of Cash Flows and Financial Statement Analysis／188
8.1 Cash and Cash Equivalents／188
8.2 Classification of Cash Receipts and Cash Payments／188
8.3 Preparing Statement of Cash Flows: Direct Method／190
8.4 Preparing Statement of Cash Flows: Indirect Method／194
8.5 Determining Cash Flows from Investing Activities／196
8.6 Determining Cash Flows from Financing Activities／200
8.7 Presenting the Information in the Form of the Statement of Cash Flows／201
8.8 Usefulness of the Statement of Cash Flows／203
8.9 Financial Statement Analysis: Vertical and Horizontal／204
8.10 Ratio Analysis／209
Vocabulary／213
Self⁃test Questions／213
Exercises／215
Answers to Self⁃test Questions／219
Appendix／220
1. Balance Sheet／220
2. Income Statement／222
3. Statement of Changes in Owners Equity／224
4. Statement of Cash Flows／226
5. Disclosure of Supplementary Information to Statement of Cash Flows ／230
6. Disclosure of Information and Accounts Required／232
7. VAT Return Form／256
8. Consumption Tax Return Form／266
9. Annual Return Form of the Peoples Republic of China on Corporate Income Tax／271
10. Individual Income Tax Return Form／278
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