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内容大纲
本书以提高读者的英语应用能力为导向，对财务会计的基本知识进行详细介绍，同时涉及成本会计、审计等内容。全书共10章，主要内容包括会计概述、会计循环、财务报表、流动资产、非流动资产、负债、所有者权益、收入与费用、成本会计、审计等。
本书不仅可以作为高等院校会计学、财务管理、审计学等专业相关课程的教材，也可以作为财务会计人员的自学用书。 -
作者介绍
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目录
Chapter 1 Overview of Accounting
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
1.1 Accounting and Accounting Profession
1.1.1 Ethics of Accounting
1.1.2 Functions of Accounting
1.1.3 Users of Accounting Information
1.1.4 Accounting Profession
1.2 Accounting Assumptions
1.2.1 Business Entity
1.2.2 Going-concern
1.2.3 Monetary Unit
1.2.4 Time Period
1.3 Accounting Principles
1.3.1 Accrual Basis
1.3.2 Historical Cost
1.3.3 Realization
1.3.4 Matching
1.3.5 Full Disclosure
1.4 Quality Characteristics of Accounting Information
1.4.1 Relevance
1.4.2 Reliability
1.4.3 Comparability
1.4.4 Materiality
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
2.1 Accounting Equation and Double-entry Accounting
2.1.1 Accounting Equation
2.1.2 Double-entry System
2.2 Definition of Accounting Cycle
2.3 Journals and Ledgers
2.3.1 Journals
2.3.2 Ledgers
2.4 Adjusting
2.4.1 Prepaid Expenses
2.4.2 Accrued Expenses
2.4.3 Accrued Revenues
2.4.4 Unearned Revenues
2.5 Closing Process
2.5.1 Temporary and Permanent Accounts
2.5.2 Posting Closing Entries
2.6 Trial Balance
2.6.1 Steps in Preparing a Trial Balance
2.6.2 Searching for and Correcting Errors
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 3 Financial Statements
Listening Materials
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Chapter 4 Current Assets
Chapter 5 Non-current Assets
Chapter 6 Liabilities
Chapter 7 Owner’s Equity
Chapter 8 Revenue and Expense
Chapter 9 Cost Accounting
Chapter 10 Auditing
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