內容大鋼
本書重版了五次，發行近六萬冊，獲得了廣大教師和學生的一致好評。內容緊跟國家會計政策變化，圍繞財務會計實踐，服務廣大師生教學和實踐的需要。本書作為國家級規劃教材《會計英語》雙語版，秉承了其特點，結構上仍然分為十章：第一至第三章是對會計的性質以及會計信息產生過程的敘述；第四章是商業企業會計；第五至第九章是關於資產、負債和所有者權益的確認、計量和報告；第十章是關於有關企業經營活動對現金流量表的影響，以及如何編製現金流量表。
本次修訂根據會計準則的變化作了調整，更加符合現行的會計規定，在教學上適應教師教學和學生自學的需要，在實務中符合操作的要求。
作者介紹
編者:葉建芳//孫紅星|責編:王永長
葉建芳，博士，上海財經大學教授、博導，中國註冊會計師、澳大利亞註冊會計師，美國康涅狄格大學、華盛頓聖路易斯大學訪問學者。主要從事國際會計和財務會計教學和研究。在「Journal of Accounting，Auditing and Finance」、「Journal of Business，Finance and Accounting」、《管理世界》、《會計研究》、《審計研究》、《財經研究》和《稅務研究》等雜誌發表論文多篇。
目錄
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
Balance Sheet (Statement of Financial Position)
Income Statement (Statement of Financial Performance)
Statement of Owner's Equity / Statement of Retained Earnings
Statement of Cash Flows
1.5 Accounting and its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting
Some Basic Ethical Standards
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accounting Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Using the Information — the Debt Ratio
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
3 Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
Depreciation
Unearned Revenues
Accrued Expenses
Accrued Revenues
3.3 Adjusted Trial Balance and Preparation of Financial Statements
3.4 Using the Worksheet
Purpose of the Worksheet
Preparing Worksheets
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