| 本书是“21世纪全国高职高专财经管理系列实用规划教材”之一，该书分2个部分共22个章节，系统介绍了中美会计确认、计量和报告的基本原理和方法。第一部分是“英语会计”，即第1-22章的内容。该部分以美国会计为背景，介绍基本会计业务确认、计量和报告的基本原理、方法和实际操作；第二部分是“会计英语”，即“附录”部分内容。该部分以中国39项新准则为背景，介绍中国企业日常会计确认、计量和报告的相关内容。该书可供各大专院校作为教材使用，也可供从事相关工作的人员作为参考用书使用。 |
| 前言 Chapter 1 Overview of Accounting The importance of Accounting Accounting Profession Financial Accounting and Managerial Accounting Objectives of Financial Reporting Qualitative Characteristics of Accounting Information Recognition and Measurement Concepts Accounting Environment Ethics in the Environment of Accounting New Terms in Chapter 1 Exercises Chapter 2 Elements of Financial Statements, Accounting Equation and Double-entry Elements of Financial Statements Accounting Equation Double-entry Procedure New Terms in Chapter 2 Exercises Chapter 3 The Journal Definition of Journal Details in the Journal Recording Transactions in Journal General Journal Special Journal New Terms in Chapter 3 Exercises Chapter 4 The Ledger Details in the Ledger Format of Ledger How to Post Chart of Accounts New Terms in Chapter 4 Exercises Chapter 5 Basic Financial Statements Income Statement Statement of Capital Balance Sheet Statement of Cash Flows Relationships among the Financial Statements New Terms in Chapter 5 Exercises Chapter 6 The Accounting Cycle (Ⅰ) Analyzing Transactions and Journalizing Transactions Posting Transactions Preparing a Trial Balance New Terms in Chapter 6 Exercises Chapter 7 The Accounting Cycle (Ⅱ) The Need for Adjusting Entries Apportioning Recorded Costs …… Chapter 8 The Accounting Cycle (Ⅲ) Chapter 9 Accounting for Purchasing Transactions Chapter 10 Inventories and the Cost of Goods Sold Chapter 11 Accounting for Sales Transactions Chapter 12 Accounting for Manufacturing Transactions Chapter 13 Cash Chapter 14 Accounts Receivable and Uncollectible Accounts Chapter 15 Accounting for Investments Chapter 16 Plant Assets Chapter 17 Natural Resources and Intangible Assets Chapter 18 Accounting for Liabilities Chapter 19 Stockholders' Equity of A Corporation Chapter 20 Analysis of Financial Statements Chapter 21 Tax Accounting Chapter 22 Auditing Appendix 参考文献 |
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