《会计英语》(双语版)系列教材自2006年陆续出版以来,一直受到广大师生与自学读者的欢迎与喜爱,令编者甚感欣慰、倍受鼓舞。为力求精益求精,不断充实更新,我们对本系列教材及时进行了再次的修订与完善。
本书是《会计英语》(双语版)系列教材之一——《会计英语——基础会计》的第四版,本次的再修订与完善主要体现在以下几方面:
1.充实部分章节内容,使有关内容更完善,表述更清楚。
2.增加各章节后的会计实务练习(Exercises)与会计案例(Cases)的内容,以便学生或读者能更多地通过阅读理解与实务训练及通俗浅显的实用案列分析,加深理解相关章节所阐述的会计理论与方法。
3.弥补书中个别疏漏之处。

CHAPTER 1 Introduction to Accounting —What Accounting is / 1
1. 1 What is Accounting / 1
1. 2 The Role of Accounting / 3
1. 3 Accounting and Bookkeeping / 5
1. 4 The Accounting Process/ 6
1. 5 Accounting Today / 7
Applying Your Knowledge—Making Decisions Using Accounting Information / 8
Key words, phrases, and special terms/ 9
Multiple choice questions/ 9
Cases/ 11

CHAPTER 2 Accounting Standards —What Govern Accounting Practice / 12
2. 1 Accounting Assumptions/ 12
2. 2 Accounting Basis/ 15
2. 3 Accounting Principles/ 16
Applying Your Knowledge—Applying the Cost Principle/ 20
Key words, phrases, and special terms/ 20
Multiple choice questions/ 21
Exercises/ 22
Cases/ 23

CHAPTER 3 Accounting Equation —Why All Accounts are Always Balance / 24
3. 1 The Accounting Elements/ 24
3. 2 The Accounting Equation / 25
3. 3 The Effects of Transaction on the Accounting Equation / 26
Applying Your Knowledge—Applying the Accounting Equation / 32
Key words, phrases, and special terms/ 33
Multiple choice questions/ 33
Exercises/ 36
Cases/ 39

CHAPTER 4 Accounting Methods —How to Record What Happened in Business/ 41
4. 1 The Double-Entry System of Accounting/ 41
4. 2 The Account / 42
4. 3 Debits and Credits/ 46
4. 4 Applying of Doubleentry Accounting / 48
Applying Your Knowledge—Making Decision Quickly / 51
Key words, phrases, and special terms/ 52
Multiple choice questions/ 53
Exercises/ 55
Cases/ 57

CHAPTER 5 Accounting Procedures—How Many Steps for the Accounting Process/ 59
5. 1 Source Document / 59
5. 2 Journals/ 59
5. 3 Ledgers/ 62
5. 4 Journalizing Transactions/ 63
5. 5 Posting to the Ledger/ 66
5. 6 The Trial Balance / 67
5. 7 Error Correction / 69
Applying Your Knowledge—Applying a Trial Balance/ 72
Key words, phrases, and special terms/ 74
Multiple choice questions/ 74
Exercises/ 76
Cases/ 78

CHAPTER 6 The Adjustment Process —How to Match the Revenues and Expenses/ 81
6. 1 Adjusting Entries/ 81
6. 2 An Illustration/ 84
6. 3 Adjusted Trial Balance / 92
6. 4 The Closing Entries/ 93
6. 5 The Postclosing Trial Balance / 95
Applying Your Knowledge—Applying the Adjusting Entries/ 96
Key words, phrases, and special terms/ 99
Multiple choice questions/ 100
Exercises/ 101
Cases/ 103

CHAPTER 7 Accounting Statements —How to Disclose the Accounting Information / 107
7. 1 Balance Sheet / 107
7. 2 Income Statement / 111
7. 3 Statement of Cash Flows/ 113
7. 4 How Financial Statements Tie Together/ 116
Applying Your Knowledge—Preparing Balance Sheet and Income Statement / 117
Key words, phrases, and special terms/ 119
Multiple choice questions/ 119
Exercises/ 121
Cases/ 123

CHAPTER 8 Accounting for a Typical Operating Cycle —How to Fulfill an Accounting
Cycle / 128
8. 1 Accounting for Financing / 128
8. 2 Accounting for Supplying (Purchase) / 130
8. 3 Accounting for Manufacturing (Cost) / 132
8. 4 Accounting for Sales (Revenues) / 137
8. 5 Fulfilling an Accounting Cycle / 140
Applying Your Knowledge—Correcting a Manufacturing Income Statement / 147
Key words, phrases, and special terms/ 149
Multiple choice questions/ 150
Exercises/ 152
Cases/ 154

第一章 会计导论——会计的含义/ 157
1. 1 会计的含义/ 157
1. 2 会计的作用/ 159
1. 3 会计与簿记/ 160
1. 4 会计程序/ 161
1. 5 当今会计/ 162
知识应用——利用会计信息做出决策/ 163

第二章 会计规范——会计实务的指导准则/ 164
2. 1 会计基本假设/ 164
2. 2 会计核算基础/ 166
2. 3 会计基本原则/ 167
知识应用——成本原则的应用/ 170

第三章 会计平衡原理——为什么所有的会计账目都是平衡的/ 171
3. 1 会计要素/ 171
3. 2 会计平衡公式/ 172
3. 3 经济活动对会计平衡公式的影响/ 172
知识应用——会计平衡公式的应用/ 178

第四章 会计方法——如何记录企业发生的业务/ 180
4. 1 复式记账制/ 180
4. 2 会计账户/ 180
4. 3 借贷记账法/ 184
4. 4 借贷记账法的应用/ 185
知识应用——快速决策/ 189

第五章 会计记账程序——会计记账过程有哪些步骤/ 190
5. 1 原始凭证/ 190
5. 2 日记账/ 190
5. 3 分类账/ 193
5. 4 编制日记账/ 194
5. 5 过账/ 195
5. 6 试算平衡/ 197
5. 7 记账差错更正/ 198
知识应用——试算平衡表的应用/ 201

第六章 会计账项调整——如何配比收入与费用/ 203
6. 1 调整分录/ 203
6. 2 示例/ 205
6. 3 调整后试算平衡/ 212
6. 4 结账分录/ 213
6. 5 结账后试算平衡/ 215
知识应用——调整分录的应用/ 216

第七章 会计报表——如何披露会计信息/ 219
7. 1 资产负债表/ 219
7. 2 利润表/ 222
7. 3 现金流量表/ 224
7. 4 财务报表之间的勾稽关系/ 227
知识应用——编制资产负债表和利润表/ 227

第八章 基本业务核算——如何完成一个经营周期的会计循环/ 230
8. 1 资金筹集的会计核算/ 230
8. 2 供应过程(采购)的会计核算/ 232
8. 3 生产过程(成本)的会计核算/ 233
8. 4 销售过程(收入)的会计核算/ 237
8. 5 完成一个会计循环/ 240
知识应用——编制生产制造型企业利润表/ 246

Answers for Multiple choice Questions/ 250