《会计英语》(双语简明版)出版两年多以来,重印了三次,销售一万多册,获得了广大教师和学生的一致好评。本书作为“十一五”国家级规划教材《会计英语》的双语版,秉承了其特点,结构上仍然分为九章:第一至第三章是对会计的性质以及会计信息产生过程的叙述;第四至第八章是关于资产、负债和所有者权益的确认、计量和报告;第九章是关于有关企业经营活动对现金流量表的影响,以及如何编制现金流量表。儘管第二版结构上没有较大变化,但是内容还是做了一些修订,尤其是对会计政策的变化做了调整,更加符合现行的会计政策,在教学上适应教学需要,在实务中符合操作的要求。 在教材修订的同时,我们对教学课件(PPT)和中文翻译也同时作了调整,保持与第二版教材的适应性与同步性。 第二版依然保留了每一章的自测题、练习题、问题,方便读者通过练习,掌握所学内容。自测题答案在每一章的最后一页,练习题和问题的参考答案在书本的最后附录中。

Chapter 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

1.5 Accounting and Its Profession

1.6 Accounting Elements and Using the Accounting Equation

1.7 Professional Ethics in Accounting

1.8 Convergence of Accounting Standards Chinese Accounting Standards： Development and Implementation

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 2 Accounting Cycle

2.1 T—account and Debit & Credit

2.2 Journalizing and Posting Transactions

2.3 Preparing a Trial Balance

2.4 Adjusting the Accounts

2.5 Adjusted Trial Balance and Preparation of Financial Statements

2.6 The Worksheet

2.7 Closing

2.8 The Accounting Cycle Summary

2.9 Classification of Balance Sheet Items

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 3 Current Assets

3.1 Cash

3.2 Trading Securities

3.3 Notes Receivable

3.4 Accounts Receivable

3.5 Inventories

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 4 Non—current Assets

4.1 Fixed Assets

4.2 Natural Resources

4.3 Intangible Assets

4.4 Impairment of Fixed Assets

4.5 Long—term Investments

4.6 Impairment of Long—term Investments

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 5 Liabilities

5.1 Current Liabilities

5.2 Non—current Liabilities

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 6 Owners' Equity

6.1 Forms of Organization

6.2 Stockholders' Rights

6.3 Accounting for Stock Issues

6.4 Treasury Stock

6.5 Preferred Stock

6.6 Dividends and Stock Splits

6.7 Accounting for Retained Earnings

6.8 Statement Presentation and Analysis

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 7 Revenue and Expense Recognition and Income Statement Presentation

7.1 Revenue Recognition Concepts

7.2 Revenue Recognition at Delivery

7.3 Revenue Recognition before Delivery

7.4 Revenue Recognition after Delivery

7.5 Long—term Contracts

7.6 Revenue Recognition for Service Sales

7.7 Recognition of Gains and Losses

7.8 Expense Recognition

7.9 Presentation of the Income Statement

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 8 Statement of Cash Flows and Financial Statement Analysis

8.1 Cash and Cash Equivalents

8.2 Classification of Cash Receipts and Cash Payments

8.3 Preparing Statement of Cash Flows——Direct Method

8.4 Preparing Statement of Cash Flows——Indirect Method

8.5 Determining Cash Flows from Investing Activities

8.6 Determining Cash Flows from Financing Activities

8.7 Presenting the Information in the Form of the Statementof Cash Flows

8.8 Usefulness of the Statement of Cash Flows

8.9 Financial Statement Analysis： Horizontal and Vertical

8.10 Ratio Analysis

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Appendix

1.Balance Sheet

2.Income Statement

3.Statement of Changes in Owners' Equity

4.Statement of Cash Flows

5.The Disclosure of Supplementary Information to Statement of Cash Flows

6.Disclosure of Information and Accounts Required

7.VAT Return Form

8.Consumption Tax Return Form

9.Business Tax Return Form

10.Annual Return Form of The People' s Republic of China on Corporate Income Tax

11.Individual Income Tax Return Form