会计英语(第二版)

　　1.作者权威、经验丰富
本书主编叶建芳博士是上海财经大学会计学院会计英语课程的主讲教师，中国注册会计师和澳大利亚注册会计师协会会员，有多年教学经验。本书是在叶建芳和孙红星主编的普通高等教育“十一五”国家级规划教材《会计英语》基础上，结合教学实践反馈，改进而成。
2.体系完整、内容全面
本书集教材与工具书于一体。既介绍了会计的基本理论和基本方法，又增加了各种报表的中英文对照，包括资产负债表等四大报表及财务报表附注；既介绍了中英文对照的会计报表，又介绍了纳税申报的报表，如增值税申报表、企业所得税申报表等；既介绍了中国企业会计准则，又兼顾了国际会计准则。
3.结构清晰、栏目丰富
本书按照会计循环、会计要素、会计报表和财务报表分析的顺序讲解会计的基本理论和方法，结构清晰、一脉相承。本书每章后均设有中英文对照的专业词汇、自我测试和练习题，重实践、重应用，并且自测题配有相应答案。
4.语言地道、案例精辟
本书用最地道和最简明的英语讲解中国企业会计准则下的会计实务，结合大量的案例介绍相关会计事项的会计处理，从而使难懂的会计问题迎刃而解。
5.配套资源丰富
为方便教学，本书还提供丰富的教学资源，如网络电子课件和练习题参考答案。所附电子课件是作者多年教学的积累，形式新颖、内容丰富、贴近教学。

　　CHAPTER 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
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
1.7 Professional Ethics in Accounting
1.8 Convergence of Accounting Standards Chinese Accounting Standards: Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 2 Accounting Cycle
2.1 T-account and Debit & Credit
2.2 Journalizing and Posting Transactions
2.3 Preparing a Trial Balance
2.4 Adjusting the Accounts
2.5 Adjusted Trial Balance and Preparation of Financial Statements
2.6 The Worksheet
2.7 Closing
2.8 The Accounting Cycle Summary
2.9 Classification of Balance Sheet Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3.1 Cash
3.2 Trading Securities
3.3 Notes Receivable
3.4 Accounts Receivable
3.5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4.1 Fixed Assets
4.2 Natural Resources
4.3 Intangible Assets
4.4 Impairment of Fixed Assets
4.5 Long-term Investments
4.6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5.1 Current Liabilities
5.2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 6 Owners’ Equity
6.1 Forms of Organization
6.2 Stockholders’ Rights
6.3 Accounting for Stock Issues
6.4 Treasury Stock
6.5 Preferred Stock
6.6 Dividends and Stock Splits
6.7 Accounting for Retained Earnings
6.8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income Statement Presentation
7.1 Revenue Recognition Concepts
7.2 Revenue Recognition at Delivery
7.3 Revenue Recognition before Delivery
7.4 Revenue Recognition after Delivery
7.5 Long-term Contracts
7.6 Revenue Recognition for Service Sales
7.7 Recognition of Gains and Losses
7.8 Expense Recognition
7.9 Presentation of the Income Statement
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial Statement Analysis
8.1 Cash and Cash Equivalents
8.2 Classification of Cash Receipts and Cash Payments
8.3 Preparing Statement of Cash Flows — Direct Method
8.4 Preparing Statement of Cash Flows — Indirect Method
8.5 Determining Cash Flows from Investing Activities
8.6 Determining Cash Flows from Financing Activities
8.7 Presenting the Information in the Form of the Statement of Cash Flows
8.8 Usefulness of the Statement of Cash Flows
8.9 Financial Statement Analysis: Horizontal and Vertical
8.10 Ratio Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Appendix
1. Balance Sheet
2. Income Statement
3. Statement of Changes in Owners’ Equity
4. Statement of Cash Flows
5. The Disclosure of Supplementary Information to Statement of Cash Flows
6.Disclosure of Information and Accounts Required
7.VAT Return Form
8. Consumption Tax Return Form
9. Business Tax Return Form
10.Annual Return Form of The People''s Republic of China on Corporate Income Tax
11. Schedule of Tax Adjustment Items
12. Individual Income Tax Return Form