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本書是實(shí)踐校企合作、工學(xué)結(jié)合的產(chǎn)物，以2006年起用于財(cái)會(huì)業(yè)務(wù)流程外包跨國(guó)企業(yè)員工培訓(xùn)的講義為藍(lán)本，該講義在實(shí)際教學(xué)中經(jīng)過(guò)多輪校驗(yàn)和個(gè)性逐步完善。在認(rèn)真研究企業(yè)會(huì)計(jì)人員典型工作任務(wù)的基礎(chǔ)上，打破傳統(tǒng)課程體系，根據(jù)工作過(guò)程有機(jī)整合知識(shí)點(diǎn)，適應(yīng)高職和應(yīng)用型本科學(xué)生的認(rèn)知特點(diǎn)，科學(xué)選擇載體，既適用于模塊教學(xué)，又適用于基于工作過(guò)程系統(tǒng)化的教學(xué)理念。因此，本書十分適合幫助高職和應(yīng)用型本科財(cái)會(huì)類專業(yè)和英語(yǔ)專業(yè)學(xué)生應(yīng)用英語(yǔ)進(jìn)行會(huì)計(jì)知識(shí)學(xué)習(xí)和會(huì)計(jì)業(yè)務(wù)實(shí)踐。

Preface 引言 1
Chapter 1 Step into World of Accounting 初識(shí)會(huì)計(jì) 2
Learning Objectives 2
1.1 Nature of Business 2
1.2 Role of Accounting in Business 6
1.3 Users of Accounting Information 7
1.4 Types of Accounting 10
1.5 The Accounting Profession and Careers 11
1.6 Accountancy Bodies 13
1.7 Accounting Regulatory System 14
1.8 Accounting Conceptual Framework 14
Chapter Summary 17

Chapter 2 Financial Statements 財(cái)務(wù)報(bào)表 18
Learning Objectives 18
2.1 Financial Statements 18
2.2 Balance Sheet 19
2.3 Income Statement 20
2.4 Cash Flow Statement 21
2.5 Qualitative Characteristics of Financial Statements 24
2.6 Definition of Accounting Elements in Financial Statements 25
2.7 Balance Sheet and Accounting Equation 29
Chapter Summary 35

Chapter 3 Double Entry Bookkeeping & Ledger Accounts 復(fù)式記賬與總分類賬 36
Learning Objectives 36
3.1 Duality Concept 36
3.2 Double Entry Bookkeeping 36
3.3 Ledger Accounts 37
Chapter Summary 47

Chapter 4 Journalizing， Posting and Trial Balance 分錄、過(guò)賬與試算平衡 48
Learning Objectives 48
4.1 Introduction 48
4.2 Chart of Accounts 49
4.3 The General Journal 54
4.4 Journalizing Transactions 55
4.5 Posting to the Ledger 56
4.6 Make Trial Balance 58
Chapter Summary 66

Chapter 5 Complete The Accounting Cycle 完整的會(huì)計(jì)循環(huán) 67
Learning Objectives 67
5.1 Steps in Accounting Cycle 67
5.2 Preparing End–of–Period Worksheet 68
5.3 End-of-Period Adjustment 70
5.4 Prepare Financial Statements Based on Worksheet 73
5.5 Closing Entries 74
Chapter Summary 78

Chapter 6 Accounting for Merchandising Business 商品流通企業(yè)會(huì)計(jì) 79
Learning Objectives 79
6.1 Operating Cycle of Merchandising Business 79
6.2 Purchase Transactions 80
6.3 Sales Transactions 83
6.4 Transportation Costs 86
6.5 Sales Taxes 87
6.6 Merchandise Shrinkage 87
Chapter Summary 88

Chapter 7 Accounting for Manufacturing Business 制造企業(yè)會(huì)計(jì) 89
Learning Objectives 89
7.1 Operating Cycle of Manufacturing Business 89
7.2 Purchase Transactions 90
7.3 Manufacturing Process 91
7.4 Sales Transactions 93
Chapter Summary 94

Chapter 8 Financial Analysis 財(cái)務(wù)分析 95
Learning Objectives 95
8.1 Financial Analysis 95
8.2 Financial Ratios 95
8.3 Application of Financial Ratios Analysis 100
8.4 Methods of Financial Analysis 102
8.5 Limitations of Financial Ratios 102
Chapter Summary 103

Chapter 9 Applications of Information Technology 信息技術(shù)應(yīng)用 104
Learning Objectives 104
9.1 Manual System vs. Computerized System 104
9.2 Integrated Accounting Packages 105
9.3 Microcomputer Accounting Packages 106
9.4 Spreadsheets 107
9.5 Database Systems 108
9.6 Accounting Software Solutions 109
Chapter Summary 116

Chapter 10 Working as An Accountant 會(huì)計(jì)師的工作 117
Learning Objectives 117
10.1 Applying for An Accounting Job 117
10.2 Get Familiar with Working Environment 123
10.3 Accounting Related Letters and Statements 124
10.4 Accounting Related Reports and Documents 131
Chapter Summary 136
References 參考文獻(xiàn) 137
Glossary 詞匯表 138
Index Useful Accounting Websites 值得了解的會(huì)計(jì)網(wǎng)站 148

　　As a result of globalization for organizations operations, International Accounting Standards Committee （IASC） was found in 1973, with the responsibility to introduce International Accounting Standards （LASs） to harmonize possible different accounting standards and accounting policies of different countries, and to provide a framework for financial reporting that can be adopted by all countries. In 2001, it changed its name to International Accounting Standards Board （LASB）, responsible for issuing new International Financial Reporting Standards （IFRSs）.
　　International Financial Reporting Interpretations Committee （IFRIC）, who forms part of LASB, is responsible for interpreting of the application of LASs and IFRSs if difficulties arise, and issues rapid guidance where there are different interpretations of LASs or IFRSs. Standards Advisory Council （SAC）, who is also part of LASB, advises the LASB in developing new accounting standards. In China, the accounting regulatory system is constituted by the Accounting Law, the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises.
　　1.8 Accounting Conceptual Framowork The accounting conceptual framework for the preparation and presentation of financial statements sets out the concepts that underlie financial statements for external users. Financial reporting should meet the objectives of providing information about economic resources, the claims to those resources, and the changes in them; providing information tfiat is useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions; providing information that is helpful to present to potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts. To achieve basic objectives and implement fundamental qualities, General Accepted Accounting Principles （GAAP） has four basic assumptions, four basic principles, and four basic constraints.

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