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　　本書是一本為財(cái)經(jīng)類專業(yè)會(huì)計(jì)英語教學(xué)而編寫的專業(yè)教材，內(nèi)容涉及基礎(chǔ)會(huì)計(jì)理論、財(cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理、審計(jì)的主要內(nèi)容。全書共由五部分組成，第一部分為會(huì)計(jì)原則和復(fù)式記賬法，第二部分為主要經(jīng)濟(jì)業(yè)務(wù)的記錄，第三部分為報(bào)表編制與分析，第四部分為財(cái)務(wù)基礎(chǔ)，第五部分為審計(jì)。書中每章后面附有詞匯表、練習(xí)題或者實(shí)務(wù)案例，便于廣大讀者學(xué)習(xí)使用。
　　作為會(huì)計(jì)英語教材，本書嘗試用英語講授會(huì)計(jì)的專業(yè)基礎(chǔ)知識(shí)。與以往同類的會(huì)計(jì)英語教材相比，本書具有以下幾點(diǎn)不同：第一，國(guó)內(nèi)同類的會(huì)計(jì)英語教材往往僅局限于介紹會(huì)計(jì)業(yè)務(wù)的詳細(xì)處理，本書不僅介紹會(huì)計(jì)業(yè)務(wù)的處理，還相應(yīng)地介紹了財(cái)務(wù)管理和審計(jì)的一些基本知識(shí)，便于讀者能全面閱讀財(cái)務(wù)報(bào)告，了解西方會(huì)計(jì)專業(yè)知識(shí)。第二，鑒于會(huì)計(jì)英語的教學(xué)對(duì)象主要是高年級(jí)學(xué)生，對(duì)會(huì)計(jì)專業(yè)知識(shí)已經(jīng)有了一定的了解，因而本書著重介紹會(huì)計(jì)專業(yè)的知識(shí)要點(diǎn)，按照“精、新、實(shí)”的指導(dǎo)思想來組織編寫，以達(dá)到培養(yǎng)具有較高的應(yīng)用技能和基本素質(zhì)的高等應(yīng)用型專門人才的目的。第三，由于各國(guó)文化、經(jīng)濟(jì)、歷史背景不同，財(cái)務(wù)報(bào)表的列報(bào)以及賬戶名稱的使用千差萬別，本書主要根據(jù)國(guó)際會(huì)計(jì)準(zhǔn)則和國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則中常用的慣例和術(shù)語來進(jìn)行編寫。
目錄
PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM
　CHAPTER 1 PRINCIPLES OF ACCOUNTING
1.1 Types of Business Organizations
1.2 The Role of Accounting in Business
1.3 Introduction to Financial Statements
1.4 The Framework for the Preparation and Presentation of Financial Statements
1.5 The Objective of Financial Statements
1.6 Underlying Assumptions
1.7 Qualitative Characteristics of Financial Statements
1.8 The Elements of Financial Statements
1.9 Recognition of the Elements of Financial Statements
1.10 Measurement of the Elements of Financial Statements
　　CHAPTER Review
Vocabulary
Questions
　CHAPTER 2 THE ACCOUNTING CYCLE
2.1 Accounting Cycle
2.2 Analyze Business Transactions
2.3 Journalize the Transactions
2.4 Post to Ledger Accounts
2.5 Prepare a Trial Balance
2.6 Journalize and Post Adjusting Entries
2.7 Prepare an Adjusted Trial Balance
2.8 Prepare Financial Statements
2.9 Journalize and Post Closing Entries
2.10 Prepare a Post-Closing Trial Balance
　　CHAPTER Review
Vocabulary
Exercise
PART TWO: RECORDING TRANSACTIONS AND EVENTS
　CHAPTER 3 CURRENT ASSETS
3.1 Cash
3.2 Trading Securities
3.3 Receivables
3.4 Inventory
　　CHAPTER Review
Vocabulary
Questions and Exercises
　CHAPTER 4 NON-CURRENT ASSETS
4.1 Nature of Non-Current Assets
4.2 Acquisition of Property, Plant and Equipment
4.3 Depreciation of Property, Plant and Equipment
4.4 Disposal of Fixed Assets
4.5 Intangible Assets
　　CHAPTER Review
Vocabulary
Exercises
　CHAPTER 5 LIABILITIES
5.1 The Current and Non-Current Liability Distinction
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Provision and Contingent Liabilities
　　CHAPTER Review
Vocabulary
Exercises
CHAFFER 6 OWNERS' EQUITY
6.1 Advantages and Disadvantages of a Cbrporate Entity
6.2 Classification of Shares
6.3 Equity in Company
6.4 Accounting for Share Issues
6.5 Accounting for Retained Earnings
6.6 Accounting for Dividend
6.7 Accounting for Other Reserves
6.8 Accounting for Income Taxes by Companies
　　CHAPTER Review
Vocabulary
Exercises
PART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS
　CHAPTER 7 PREPARING FINANCIAL STATEMENTS
7.1 Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB
7.2 Statement of Comprehensive Income
7.3 Statement of Changes in Equity
7.4 Statement of Financial Position
7.5 Statement of Cash Flows
　　CHAPTER Review
Vocabulary
Questions and Exercises
　CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS
8.1 Standardized Financial Statement for Comparison Purpose
8.2 Ratio Computation and Interpretations
8.3 Using Financial Statement Information
　　CHAPTER Review
Vocabulary
Questions and Exercises
PART FOUR: FUNDAMENTALS OF FINANCE
　CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY
9.1 Overview of Finance
9.2 Time Value of Money
9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)
9.4 Annuity and Perpetuity
　　CHAPTER Review
Vocabulary
Questions and Exercises
　CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM
10.1 Financial Management Decisions
10.2 Role of Financial Manager
10.3 Goal of Financial Management
10.4 Corporate Governance
10.5 Agency Problem and Solving Mechanism
　　CHAPTER Review
Vocabulary
Questions
　CHAPTER 11 INVESTMENT DECISIONS
11.1 Major Investment Criteria Used in Capital Budgeting
11.2 Important Factors to Consider in Capital Budgeting
11.3 Pro Forma Statements and Estimated Cash Flow
　　CHAPTER Review
Vocabulary
Questions and Exercises
　CHAPTER 12 FINANCING DECISIONS
12.1 Basic Features of Debt Security and Equity Security
12.2 Bond Valuation and Classification
12.3 Stock Classification and Valuation
12.4 Inflation and Interest Rate
　　CHAPTER Review
Vocabulary
Questions and Exercises
PART FIVE: AUDITING
　CHAPTER 13 AN INTRODUCTION TO AUDITING
13.1 Definition of Auditing
13.2 Classification of Auditing
13.3 Other Special Types of Audits
13.4 Professional Code of Ethics
　　CHAPTER Review
Vocabulary
Case Study
　CHAPTER 14 THE AUDIT PLANNING
14.1 Audit Engagement Process
14.2 Duties and Rights of Auditors
14.3 Audit Planning
14.4 Materiality Level
14.5 Risk-based Approach to Auditing
14.6 Materiality and Audit Risks
14.7 Overview of Audit Process
　　CHAPTER Review
Vocabulary
Case Study
　CHAPTER 15 IMPLEMENTATION OF AUDITING
15.1 Nature of Internal Control
15.2 Test of Control
15.3 Substantive Testing
15.4 Audit Sampling
　　CHAPTER Review
Vocabulary
Case Study
　CHAPTER 16 AUDIT REPORT
16.1 Audit Report
16.2 Unqualified Opinion
16.3 Qualified Opinion
16.4 Adverse Opinion

16.5 Disclaimer Opinion
　　CHAPTER Review
Vocabulary
Case Study
APPENDIX
Table 1 Future Value Factors
Table 2 Future Value of Annuity Factors (Ordinary Annuity)
Table 3 Present Value Factors
Table 4 Present Value of Annuity Factors (Ordinary Annuity)

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