本書(shū)主要介紹了會(huì)計(jì)英語(yǔ)的財(cái)務(wù)會(huì)計(jì)方面的相關(guān)知識(shí)，主要包括財(cái)務(wù)會(huì)計(jì)理論框架，會(huì)計(jì)循環(huán)，基本財(cái)務(wù)報(bào)表，流動(dòng)資產(chǎn)（上）現(xiàn)金、短期投資、應(yīng)收款項(xiàng)，流動(dòng)資產(chǎn)（下）存貨，長(zhǎng)期資產(chǎn)，長(zhǎng)期資產(chǎn)，長(zhǎng)期負(fù)債，股東權(quán)益，現(xiàn)金流量表，財(cái)務(wù)報(bào)表分析等。第五版在第四版的基礎(chǔ)上根據(jù)財(cái)會(huì)方面的相關(guān)變化增加和修改了部分內(nèi)容，特別是相關(guān)案例。同時(shí)，為了更好地滿足學(xué)生的學(xué)習(xí)需要，本書(shū)第五版增加了二維碼等內(nèi)容，從而以新形態(tài)教材的形式出版。
Part One Accounting TheoryConcepts and Framework CHAPTER 1 Accounting:The Basis for Decisions /3 1. 1 Accounting: Information for Decision Making/3 1. 2 Financial Accounting Information/6 1. 3 Profession Fields of Accounting/8 Extending your knowledgeAccounting Ethic / 10 Key words, phrases, and special terms / 11 Multiple-choice Questions / 12 Exercises / 13 Cases / 14 CHAPTER 2 Theoretical Framework Underlying Financial Accounting /16 2. 1 Nature of a Theoretical Framework/16 2. 2 First Level: Basic Objectives/17 2. 3 Second Level:Fundamental Concepts/18 2. 4 Third Level: Recognition and Measurement Concepts/19 Extending your knowledgeIndustry Practice / 23 Key words, phrases, and special terms / 23 Multiple-choice Questions / 24 Exercise / 25 Cases / 25 Part Two Accounting InformationRecording and Disclosure CHAPTER 3 Accounting Cycle /29 3. 1 Double-entry Accounting/29 3. 2 Journalizing and Posting/32 3. 3 End of period Adjusting Entries/33 3. 4 Work Sheet/35 3. 5 Closing Entry/37 3. 6 Preparing Financial Statements/38 Extending your knowledgeAdjustment for Taxes in Unprofitable Periods / 39 Key words, phrases, and special terms / 40 Multiple choice Questions / 41 Exercises / 42 Cases / 44 CHAPTER 4 Basic Financial Statements /45 4. 1 Balance Sheet/45 4. 2 Income Statement/49 Extending your knowledgeCombined Statement of Income and Retained Earnings / 52 Key words, phrases, and special terms / 53 Multiple-choice Questions / 54 Exercises / 55 Cases / 56 Part Three Accounting Elements (Assets)Recognition and Measurement CHAPTER 5 Current AssetsCash, Temporary Investments, Receivables /61 5. 1 Cash/61 5. 2 Temporary Investments/66 5. 3 Accounts Receivable/68 5. 4 Notes Receivable/73 Extending your knowledgeFactoring Accounts Receivable / 76 Key words, phrases, and special terms / 76 Multiple-choice Questions / 78 Exercises / 79 Cases / 81 CHAPTER 6 Current Assets (Continued)Inventories /83 6. 1 Inventory Systems/83 6. 2 Inventory Measurement/86 6. 3 Estimating Inventories/91 Extending your knowledgeLIFO Reserves / 93 Key words, phrases, and special terms / 94 Multiple choice Questions / 95 Exercises / 97 Cases / 98 CHAPTER 7 Long-term Assets /100 7. 1 Plant Assets/100 7. 2 Intangible Assets/107 7. 3 Natural Resources/109 Extending your knowledgeNon-monetary Transactions / 110 Key words, phrases, and special terms / 111 Multiple-choice Questions / 113 Exercises / 114 Cases / 116 Part Four Accounting Elements (Liability and Equity)Recognition and Measurement CHAPTER 8 Current Liabilities /119 8. 1 Current Liabilities of Known Amount/119 8. 2 Current Liabilities that must be Estimated/122 Extending your knowledgeContingent Liabilities / 124 Key words, phrases, and special terms / 124 Multiple-choice Questions / 124 Exercises / 126 Cases / 127 CHAPTER 9 Long term Liabilities /128 9. 1 The Basic Concepts of Bonds/128 9. 2 Issuing Bonds Payable/131 9. 3 Amortization of Bond Discount and Premium/134 9. 4 Early Retirement of Bonds Payable/137 9. 5 Convertible Bonds and Notes/137 Extending your knowledgeAdvantages of Financing Operations with Bonds versus Stock/ 138 Key words, phrases, and special terms / 139 Multiple-choice Questions / 140 Exercises / 141 Cases / 142 CHAPTER 10 Stockholders Equity /144 10. 1 Stock/144 10. 2 Common Stock and Preferred Stock/145 10. 3 Issuance Stock/148 10. 4 Dividends/149 10. 5 Stock Splits/150 10. 6 Treasury Stock/151 10. 7 Donated Capital/152 Extending your knowledgeBook Value and Market Price / 153 Key words, phrases, and special terms / 154 Multiple-choice Questions / 154 Exercises / 156 Cases / 157 Part Five Accounting AnalysisUnderstanding and Application CHAPTER 11 Statement of Cash Flows /161 11. 1 Function of the Statement of Cash Flows/161 11. 2 Classifications of Cash Flows/162 11. 3 Preparation of the Statement of Cash Flows/162 11. 4 A Complete Illustration/170 Extending your knowledgeFree Cash Flow / 171 Key words, phrases, and special terms / 172 Multiple-choice Questions / 172 Exercises / 173 Cases / 174 CHAPTER 12 Financial Statement Analysis /175 12. 1 Objectives of Financial Statement Analysis/175 12. 2 Basic Analytical Procedures/176 12. 3 Current Position Analysis/178 12. 4 Assets Management Analysis/180 12. 5 Solvency Ability Analysis/183 12. 6 Profitability Analysis/184 Extending your knowledgeRatio of Liabilities to StockholdersEquity / 187 Key words, phrases, and special terms / 188 Multiple-choice Questions / 189 Exercises / 190 Cases / 190
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