本书共分为16章,涵盖了财务会计基本理论和实务的主要内容。考虑到财务分析的重要性,我们在最后一章收录相关内容。本书主要内容包括:绪论、会计循环和财务报告、现金和银行对账、应收账会计、投资、存货会计、固定资产、无形资产、流动负债、长期负债、所有者权益、收入和费用、资产负债表、收益表、现金流量表、财务分析等。
为了便于教学和读者自学,本书每章都分成三部分——课文、专业词汇和词组以及练习题;
本书内容丰富,在注重会计学的专业知识的同时,兼顾了专业学习与英语学习的一般要求,是广大高校学生以及众多会计实务工作人员通过英语语言学习会计知识的理想教材,它可以帮助读者较快地转变成既懂会计又熟悉会计英语的复合型人才。
Chapter 1 Introduction to Accounting
Chapter 2 Accounting Cycle and Financial Reporting
Chapter 3 Cash and Bank Reconciliation
Chapter 4 Accounts Receivable and Notes Receivable
Chapter 5 Investment
Chapter 6 Inventory
Chapter 7 Property,Plant and Equipment
Chapter 8 Natural Resources and Intangible Assets
Chapter 9 Current Liabilities
Chapter 10 Long-term Liabilities
Chapter 11 Owner's Equity
Chapter 12 Revenues and Expenses
Chapter 13 Balance Sheet
Chapter 14 Income Statement
Chapter 15 Cash Flow Statement
Chapter 16 Financial Statement Analysis
Appendix Ⅰ Present Value Tables Present Value of Single $
Appendix Ⅱ Present Value of an ordirary Annuity
Answers to Exercises
Glossary