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会计英语(第三版)

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内容简介
  本书根据新增和修订的准则, 对涉及的相关内容进行修改和整理, 使教材更加契合实际。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  66
3􀆰 4  Accounts Receivable  69
3􀆰 5  Inventories  73
Vocabulary  85
Self⁃test Questions  86
Exercises  87
Answers to Self⁃test Questions  91
Chapter 4  Non⁃current Assets  92
4􀆰 1  Fixed Assets  92
4􀆰 2  Natural Resources  103
4􀆰 3  Intangible Assets  104
4􀆰 4  Impairment of Fixed Assets  106
4􀆰 5  Long⁃term Investments  107
4􀆰 6  Impairment of Long⁃term Investments  115
Vocabulary  115
Self⁃test Questions  117
Exercises  118
Answers to Self⁃test Questions  120
Chapter 5  Liabilities  121
5􀆰 1  Current Liabilities  121
5􀆰 2  Non⁃current Liabilities  127
Vocabulary  136
Self⁃test Questions  137
Exercises  138
Answers to Self⁃test Questions  141
Chapter 6  Owners’ Equity  142
6􀆰 1  Forms of Organization  142
6􀆰 2  Stockholders’ Rights  142
6􀆰 3  Accounting for Stock Issues  143
6􀆰 4  Treasury Stock  145
6􀆰 5  Preferred Stock  147
6􀆰 6  Dividends and Stock Splits  147
6􀆰 7  Accounting for Retained Earnings  152
6􀆰 8  Statement Presentation and Analysis  155
Vocabulary  158
Self⁃test Questions  159
Exercises  160
Answers to Self⁃test Questions  163
Chapter 7 Revenue and Expense Recognition and Income
Statement Presentation  164
7􀆰 1  Revenue Recognition Concepts  164
7􀆰 2  Revenue Recognition at Delivery  169
2 会计英语
7􀆰 3 Revenue Recognition before Delivery  170
7􀆰 4  Revenue Recognition after Delivery  170
7􀆰 5  Long⁃term Contracts  174
7􀆰 6  Revenue Recognition for Service Sales  176
7􀆰 7  Recognition of Gains and Losses  179
7􀆰 8  Expense Recognition  179
7􀆰 9  Presentation of the Income Statement  185
Vocabulary  188
Self⁃test Questions  189
Exercises  190
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  222
Exercises  223
Answers to Self⁃test Questions  228
Appendix  229
1􀆰 Balance Sheet  229
2􀆰 Income Statement  231
3􀆰 Statement of Changes in Owners’ Equity  233
4􀆰 Statement of Cash Flows  235
5􀆰 The Disclosure of Supplementary Information to Statement of Cash Flows  239
6􀆰 Disclosure of Information and Accounts Required  241
7􀆰 VAT Return Form  270
8􀆰 Consumption Tax Return Form  278
9􀆰 Annual Return Form of the People􀆳s Republic of China on Corporate Income Tax  280
10􀆰 Individual Income Tax Return Form  289
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