本書以提高讀者的英語應用能力為導向，對財務會計的基本知識進行詳細介紹，同時涉及成本會計、審計等內(nèi)容。全書共10章，主要內(nèi)容包括會計概述、會計循環(huán)、財務報表、流動資產(chǎn)、非流動資產(chǎn)、負債、所有者權(quán)益、收入與費用、成本會計、審計等。
本書提供豐富的教學資源，用書教師可登錄人郵教育社區(qū)（www.ryjiaoyu.com）在本書頁面下載獲取。
本書不僅可以作為高等院校會計學、財務管理、審計學等專業(yè)相關(guān)課程的教材，也可以作為財務會計人員的自學用書。
1.本書體系設計合理，難度適中，且已得到次數(shù)（第1版）教師和學生的高度認可。
2.本書內(nèi)容適應學生學習需求。本書作者多年來從事會計類課程的雙語課程講授，熟悉會計專業(yè)英語講授的重難點，能夠適應學生的學習需求設計課程體系。
3.本文作者已任教20年，教學經(jīng)驗豐富，在業(yè)內(nèi)有一定知名度。
耿云江，女，會計學博士，管理科學與工程博士后。東北財經(jīng)大學會計學院教授，博士生導師。曾赴澳大利亞科廷大學訪問交流。主要研究領(lǐng)域為管理會計、社會責任與風險管理等。主要學術(shù)兼職有：中國會計學會財務成本分會副秘書長、常務理事，中國成本研究會理事，多家期刊匿名審稿專家。入選“全國會計領(lǐng)軍（后備）人才（學術(shù)類）”培訓項目、遼寧省“百千萬人才工程”千人層次、遼寧省高等學校優(yōu)秀人才支持計劃。遼寧省會計咨詢專家。
近年來，獨立出版專著3部；主編或參編教材8部；在《ICIC EXPRESS LETTERS》《會計研究》《財政研究》等國內(nèi)外學術(shù)刊物發(fā)表論文30余篇；主持完成或正在完成國家社會科學基金項目、中國博士后科學基金一等資助項目、遼寧省社會科學規(guī)劃基金項目、遼寧省教育廳科學研究項目、遼寧省社科聯(lián)項目等科研課題等10余項。研究成果榮獲遼寧省自然科學學術(shù)成果獎一等獎、遼寧省哲學社會科學獎?成果獎二等獎、中國會計學會財務成本分會優(yōu)秀論文二等獎、大連市政府科學著作獎三等獎等獎項。國家級一流本科課程負責人、國家級精品資源共享課主講人。
遼寧省普通高等學校本科教學名師。榮獲“國家級教學成果獎二等獎”、“遼寧省教學成果獎一等獎”、“東北財經(jīng)大學教學優(yōu)秀獎一等獎”等獎項。曾指導學生獲得美國管理會計師協(xié)會（IMA）校園管理會計案例大賽全國總冠軍、中國MPAcc學生案例大賽全國二等獎、東北賽區(qū)一等獎等多個獎項。
Chapter 1 Overview of
Accounting 1
Listening Materials 1
Learning Objectives 1
Chapter Mind Map 1
Reading Materials 2
1.1 Accounting and Accounting Profession 2
1.1.1 Ethics of Accounting 2
1.1.2 Functions of Accounting 3
1.1.3 Users of Accounting Information 3
1.1.4 Accounting Profession 4
1.2 Accounting Assumptions 4
1.2.1 Business Entity 4
1.2.2 Going-concern 5
1.2.3 Monetary Unit 5
1.2.4 Time Period 6
1.3 Accounting Principles 7
1.3.1 Accrual Basis 7
1.3.2 Historical Cost 8
1.3.3 Realization 9
1.3.4 Matching 9
1.3.5 Full Disclosure 9
1.4 Quality Characteristics of Accounting Information 10
1.4.1 Relevance 11
1.4.2 Reliability 11
1.4.3 Comparability 12
1.4.4 Materiality 12
Key Terminologies 12
Review and Discussion Questions 14
Exercises 14
參考譯文 16
Chapter 2 Accounting Cycle 24
Listening Materials 24
Learning Objectives 24
Chapter Mind Map 24
Reading Materials 25
2.1 Accounting Equation and Double-entry Accounting 25
2.1.1 Accounting Equation 25
2.1.2 Double-entry System 25
2.2 Definition of Accounting Cycle 26
2.3 Journals and Ledgers 27
2.3.1 Journals 27
2.3.2 Ledgers 27
2.4 Adjusting 28
2.4.1 Prepaid Expenses 28
2.4.2 Accrued Expenses 29
2.4.3 Accrued Revenues 29
2.4.4 Unearned Revenues 30
2.5 Closing Process 30
2.5.1 Temporary and Permanent Accounts 30
2.5.2 Posting Closing Entries 30
2.6 Trial Balance 31
2.6.1 Steps in Preparing a Trial Balance 31
2.6.2 Searching for and Correcting Errors 32
Key Terminologies 33
Review and Discussion Questions 34
Exercises 34
參考譯文 35
Chapter 3 Financial Statements 42
Listening Materials 42
Learning Objectives 42
Chapter Mind Map 42
Reading Materials 43
3.1 Balance Sheet 43
3.1.1 Components of Balance Sheet 43
3.1.2 Format of Balance Sheet 44
3.2 Income Statement 46
3.2.1 Components of Income Statement 47
3.2.2 Forms of Income Statement 48
3.3 Cash Flow Statement 49
3.3.1 Components of Cash Flow Statement 50
3.3.2 Preparation of Cash Flow Statement 50
3.4 Statement of Changes in Equity 53
3.4.1 Components of Statement of Changes in Equity 53
3.4.2 Preparation of Statement of Changes in Equity 53
3.5 Notes to Financial Statements 55
3.5.1 Accounting Policy 55
3.5.2 Financial Instruments 55
3.5.3 Related Party Transactions 55
3.5.4 Contingencies 56
3.5.5 Subsequent Events 56
Key Terminologies 58
Review and Discussion Questions 59
Exercises 60
參考譯文 61
Chapter 4 Current Assets 74
Listening Materials 74
Learning Objectives 74
Chapter Mind Map 74
Reading Materials 75
4.1 Monetary Capital 75
4.1.1 Cash 75
4.1.2 Bank Reconciliation 75
4.1.3 Internal Control Over Cash 76
4.1.4 Petty Cash Fund 77
4.1.5 Cash Surplus and Shortage 77
4.2 Receivables 78
4.2.1 Classification of Receivables 78
4.2.2 Bad Debts 78
4.2.3 Estimation of Bad Debts 79
4.3 Inventories 80
4.3.1 Inventory System 81
4.3.2 Cost of Inventory Acquired 81
4.3.3 Ending Inventory Valuation 82
Key Terminologies 83
Review and Discussion Questions 84
Exercises 84
參考譯文 85
Chapter 5 Non-current Assets 93
Listening Materials 93
Learning Objectives 93
Chapter Mind Map 93
Reading Materials 94
5.1 Fixed Assets 94
5.1.1 Definition and Characteristics of Fixed Assets 94
5.1.2 Classification of Fixed Assets 94
5.1.3 Costs of Fixed Assets 95
5.1.4 Post-acquisition Expenditures 96
5.1.5 Depreciation and Impairment 96
5.1.6 Disposals of Fixed Assets 97
5.2 Intangible Assets 98
5.2.1 Definition and Characteristics of Intangible Assets 98
5.2.2 Common Types of Intangible Assets 98
5.2.3 Recognition and Measurement of Intangible Assets 99
5.2.4 Post-acquisition Measurement 100
5.2.5 Disposals of Intangible Assets 100
5.3 Investments in Securities 101
5.3.1 Purposes of Investment in Securities 101
5.3.2 Types of Investment in Securities 101
Key Terminologies 103
Review and Discussion Questions 103
Exercises 104
參考譯文 105
Chapter 6 Liabilities 112
Listening Materials 112
Learning Objectives 112
Chapter Mind Map 112
Reading Materials 113
6.1 Current Liabilities 113
6.1.1 Definition of Current Liabilities 113
6.1.2 Accounts Payable 113
6.1.3 Short-term Notes Payable 114
6.1.4 Unearned Revenue 114
6.1.5 Short-term Borrowing 114
6.1.6 Accrued Liabilities 114
6.1.7 Dividend Payable 115
6.1.8 Current Portion of Long-term Obligation 115
6.2 Non-current Liabilities 116
6.2.1 Long-term Borrowing 116
6.2.2 Bonds Payable 116
6.2.3 Long-term Notes Payable 117
6.2.4 Pension Plans 117
Key Terminologies 118
Review and Discussion Questions 118
Exercises 119
參考譯文 119
Chapter 7 Owner’s Equity 124
Listening Materials 124
Learning Objectives 124
Chapter Mind Map 124
Reading Materials 124
7.1 Forms of Business Entity 125
7.1.1 Sole Proprietorship 125
7.1.2 Partnership 125
7.1.3 Corporation 125
7.2 Owner’s Equity of Corporations 126
7.2.1 Rights of Shareholders 126
7.2.2 Paid-in Capital 127
7.2.3 Retained Earnings 128
7.2.4 Dividends 128
Key Terminologies 129
Review and Discussion Questions 130
Exercises 130
參考譯文 131
Chapter 8 Revenue and
Expense 135
Listening Materials 135
Learning Objectives 135
Chapter Mind Map 135
Reading Materials 135
8.1 Revenue 136
8.1.1 Definition of Revenue 136
8.1.2 The Earning Process of Revenue 136
8.1.3 Recognition of Revenue 137
8.2 Expense 138
8.2.1 Definition of Expense 138
8.2.2 Recognition of Expense 139
8.2.3 Main Expense Items 139
Key Terminologies 141
Review and Discussion Questions 141
Exercises 141
參考譯文 142
Chapter 9 Cost Accounting 147
Listening Materials 147
Learning Objectives 147
Chapter Mind Map 147
Reading Materials 148
9.1 Overview of Cost Accounting 148
9.1.1 Definition of Cost Accounting 148
9.1.2 Features of Cost Accounting 148
9.1.3 Comparison Between Cost Accounting and Financial Accounting 149
9.2 Cost Classification 149
9.2.1 Direct Cost and Indirect Cost 149
9.2.2 Product Costs and Period Costs 150
9.2.3 Variable Cost, Fixed Cost and Mixed Cost 151
9.2.4 Incremental Cost, Opportunity Cost, and Sunk Cost 151
9.3 Costing Method 152
9.3.1 Job-order Costing 153
9.3.2 Process Costing 153
9.3.3 Activity Based Costing 154
Key Terminologies 156
Review and Discussion Questions 157
Exercises 157
參考譯文 158
Chapter 10 Auditing 165
Listening Materials 165
Learning Objectives 165
Chapter Mind Map 165
Reading Materials 166
10.1 Introduction to Auditing 166
10.1.1 Definition of Auditing 166
10.1.2 Classification of Auditing 167
10.1.3 Types of Auditors 168
10.1.4 Auditing Report 169
10.2 Auditing Procedure 170
10.2.1 Management Assertions 170
10.2.2 Identify Auditing Objectives 171
10.2.3 Implementation of Auditing 172
10.3 Internal Control 175
10.3.1 Definition of Internal Control 175
10.3.2 Development History of Internal Control 175
10.3.3 Elements of Internal Control 176
Key Terminologies 178
Review and Discussion Questions 179
Exercises 179
參考譯文 180
書單推薦
