本教材為適用我國經(jīng)濟(jì)發(fā)展的需要，順應(yīng)高職高專人才培養(yǎng)目標(biāo)的要求，適用對外經(jīng)濟(jì)貿(mào)易會計核算的需要，以現(xiàn)代企業(yè)所處的社會經(jīng)濟(jì)環(huán)境為背景，以企業(yè)為主體編寫而成。本教材密切聯(lián)系現(xiàn)代會計的基本理論、基本方法和實用操作技術(shù)，以英語語言系統(tǒng)地介紹了現(xiàn)代會計，突出通用性、可讀性和實踐性。本教材以會計基本理論、基本知識、基本方法為重點，注重強(qiáng)化案例教學(xué)，注重培養(yǎng)學(xué)生會計英語的實際操作能力以及分析問題解決問題的能力。
Chapter 1 An Introduction to Accounting
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
1.1 What is Accounting
1.2 Businesses：Forms and Activities
1.3 The History and Development
1.4 Users of Accounting Information
1.5 Professional Ethics in Accounting
1.6 Management Accounting and Financial Accounting
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 2 Fundamental Accounting Concepts
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
2.1 The Conceptual Framework
2.2 Qualitative Characteristics of Useful Information
2.3 Assumptions
2.4 Principles
2.5 The Accounting Cycle
2.6 Economic Events
2.7 The Accounting Equation
2.8 Analyze Business Transactions on the Accounting Equation
2.9 The Account
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 3 Recording Business Transactions
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
3.1 Double-Entry Accounting System
3.2 Journalizing Business Transaction
3.3 Recording Transactions in Journals
3.4 Post to the Ledger
3.5 Illustration of Recording Transactions
3.6 Prepare a Trial Balance
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 4 Account for Cash and Receivables
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
4.1 Operating Cycle
4.2 Current Assets
4.3 Cash Recording
4.4 Cash Control
4.5 Cash Management
4.6 Types of Receivables
4.7 Accounts Receivable
4.8 Notes Receivable
4.9 Accounting for Bad Debts
4.10 Direct Write—Off Method for Bad Debts
4.11 Allowance Method for Bad Debts
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 5 Inventory and Cost of Goods Sold
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
5.1 Nature of Inventory and Cost of Goods Sold
5.2 Inventory Systems
5·3 Accounting for Purchases of Inventory——Perpetual System
5.4 Accounting for Sales of Inventory——Perpetual System
5.5 Costing Inventory
5.6 Inventory Costing Methods
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 6 Liabilities and Stockholders’Equity
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
6.1 Liabilities Recognition and Measurement
6.2 Current Liabilities
6.3 Long-term Debt
6.4 Stockholders’Equity
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 7 Basic Financial Statements
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
7.1 The Four Basic Financial Statements
7.2 The Balance Sheet
7.3 The Income Statement
知識總結(jié)Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習(xí)測試Exercises
練習(xí)參考答案Solutions to Exercises
參考文獻(xiàn)
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