随着人类社会步人知识经济时代、全球经济的一体化发展和我国成功加入WTO，作为国际通用商业语言工具的会计学，在经济生活中的地位和作用越来越重要。本书结合了中外会计的不同特点，详细介绍了簿记、会计、财务管理和管理会计的有关内容，帮助会计专业学生和在职会计人员在较短的时间内掌握专业外语词汇，复习和巩固已学的专业知识，了解国际通行的做法，提高阅读英文会计书籍和运用英语处理会计业务的能力，增强国际性适应能力。

本书涵盖了簿记、会计、财务管理和管理会计的有关内容，分为七个单元，共31章。第一单元簿记循环和第二单元特种日记账，是会计学的入门课程；第三至第五单元是财务会计专题，依次介绍资产、负债、所有者权益等相关知识和业务处理方法；第六单元介绍成本和管理会计的核心内容；第七单元是财务管理专题。每一章后面都附有专业术语和配套习题。

本书的主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。

总序

前言

UNIT 1 BOOKKEEPING CYCLE

Chapter 1 Introduction to Accounting

1.1 Bookkeeping and Accounting

1.2 The Field of Professional Accounting

1.3 Accounting Concepts and Principles

1.4 Ethics in Accounting

Chapter 2 Accounting Equation

2.1 Basic Elements of Accounting

2.2 Basic Accounting Equation

Chapter 3 The Double-entry System

3.1 The Account

3.2 Chart of Accounts and Ledger

3.3 Debit and Credit

3.4 Double-entry and Single-entry

3.5 The Trial Balance

Chapter 4 Journalizing and Posting Transactions

4.1 The Journal

4.2 Journalizing

4.3 Posting

Chapter 5 Adjusting and Closing Procedures

5.1 Accrual and Cash Basis of Accounting

5.2 Adjusting Entries Covering Recorded Data

5.3 Adjusting Entries Covering Unrecorded Data

5.4 Closing Entries

Chapter 6 Financial Statement

6.1 Income Statement

6.2 Balance Sheet

6.3 Classified Financial Statement

6.4 Bookkeeping and Accounting Cycle

UNIT 2 SPECIAL JOURNALS

Chapter 7 The Sales Journal

7.1 The Types of Journals

7.2 Sales Journal

7.3 Periodic and Perpetual Inventory Systems

7.4 Trade Discount and Cash Discount

7.5 Sales Returns and Allowances

7.6 Special Ledgers (Subsidiary Ledger)

7.7 Proving the Accounts Receivable Subsidiary Ledger is Equal to the Control

7.8 Types of Ledger Account Forms

Chapter 8 The Purchase Journal

8.1 Purchase as a Cost

8.2 Purchase Invoice

8.3 Purchase Journal

8.4 Debit and Credit Memorandum

8.5 Subsidiary Accounts Payable Ledger

Chapter 9 The Cash Journal

9.1 Cash Receipts Journal

9.2 Cash Disbursement Journal

9.3 Combination Cash Journal

Chapter 10 Summarizing and Reporting via the Worksheet

10.1 Worksheet Procedures for a Service Business

10.2 Worksheet Procedures for a Merchandising Business

UNIT 3 SPECIAL TOPICS OF ASSETS

Chapter 11 Cash and Its Control

11.1 Controlling on Cash Receipts

11.2 Controlling Cash Disbursements

11.3 Controlling Cash Balances

11.4 The Petty Cash Fund

11.5 Voucher System

Chapter 12 Bank Reconciliation

12.1 Checks

12.2 Bank Statement

12.3 Need for Reconciling the Bank Balance

12.4 Steps in Reconciling the Bank Balance

Chapter 13 Allowance for Bad Debts

13.1 Credit Sales and Receivables

13.2 Bad Debt and Bad Debt Expense

13.3 Allowance Method of Accounting for Bad Debts

13.4 Estimating the Amount of Bad Debt Expense

13.5 Direct Write-Off Method of Accounting for Bad Debts

Chapter 14 Promissory Notes

14.1 The Need for Promissory Notes

14.2 Determining Maturity Date and Computing Interest

14.3 Accounting for Notes Payable

14.4 Accounting for Notes Receivable

14.5 Discounting Notes Receivable

14.6 Dishonored Notes Receivable

14.7 Contingent Liability and the Full Disclosure Principle

Chapter 15 Inventory Measurement

15.1 Nature of Inventory

15.2 Perpetual and Periodic Inventory Systems

15.3 Methods of Determining Inventory Costs

Chapter 16 Depreciation Method

16.1 Nature of Depreciation

16.2 Factors Affecting Depreciation

16.3 Depreciation Methods

Chapter 17 Intangible Assets

17.1 Various Intangible Assets

17.2 Acquisition of Intangible Assets

17.3 Amortization of Intangible Assets

17.4 Goodwill

UNIT 4 SPECIAL TOPICS OF LIABILITIES

Chapter 18 Payroll Accounting

18.1 Gross Pay

18.2 Deductions From Gross Pay

18.3 The Payroll System

18.4 Recording the Payroll

18.5 Payroll Taxes Imposed on the Employer

18.6 Recording the Employer Taxes

Chapter 19 Bonds Payable

19.1 Bond and Bond Indenture

19.2 Classifications of Bonds

19.3 Bonds Payable

19.4 Accounting for Bonds Issuing

19.5 Accounting for Interest Expense Amortization

UNIT 5 SPECIAL TOPICS OF OWNER'S EQUITY

Chapter 20 Partnership Accounting

20.1 Characteristics of Partnerships

20.2 Advantages and Disadvantages of Partnerships

20.3 Formation of the Partnership

20.4 Division of Net Income and Loss

20.5 Admission of a New Partner

20.6 Liquidation of a Partnership

Chapter 21 Corporation Accounting — Capital Stock

21.1 Characteristics of the Corporation

21.2 Organizing a Corporation

21.3 Advantages and Disadvantages of Corporation Form

21.4 Equity Accounting for the Corporation

21.5 Classes of Shares

21.6 Issue of Stock

21.7 Treasury Stock

UNIT 6 COST AND MANAGEMENT ACCOUNTING

Chapter 22 An Introduction to Cost Terms

22.1 Costs in General

22.2 Direct Costs and Indirect Costs

22.3 Factors Affecting Direct/Indirect Cost Classifications

22.4 Cost Drivers and Cost Management

Chapter 23 Cost Behavior Patterns

23.1 Variable Costs and Fixed Costs

23.2 Major Assumptions and Relevant Range

23.3 Total Costs and Unit Costs

23.4 Manufacturing Cost and Non Manufacturing Cost

Chapter 24 Cost-Volume-Profit Relationship

24.1 Revenue Drivers and Cost Drivers: The General Case and A Special Case

24.2 CVP Assumptions

24.3 The Basics of Cost-Volume-Profit (CVP) Analysis

24.4 The Breakeven Point

24.5 Target Operating Income (TOI)

24.6 The PV Graph

Chapter 25 Costing Systems

25.1 Building Block: Concept of Costing Systems

25.2 Job-Costing and Process-Costing Systems

25.3 Job Costing System

25.4 Manufacturing Overhead

Chapter 26 Standard Costing

26.1 Standards and Standards Costing

26.2 Ideal Versus Practical Standard

26.3 Relationship of Standard Costing to Budgeting

26.4 Setting Standards

26.5 General Model for Variance Analysis

UNIT 7 FINANCIAL MANAGEMENT

Chapter 27 An Overview of Financial Management

27.1 Career Opportunities In Finance

27.2 The Financial Staff's Responsibilities

27.3 The Goals of the Corporation

Chapter 28 Analysis of Financial Statements

28.1 Ratio Analysis

28.2 Liquidity Ratios

28.3 Asset Management Ratios

28.4 Debt Management Ratios

28.5 Profitability Ratios

28.6 Market Value Ratios

Chapter 29 Cost of Capital

29.1 The Logic of the Weighted Average Cost of Capital

29.2 Basic Definitions

29.3 Cost of Debt, ka(1—T)

29.4 Cost of Preferred Stock kp

29.5 Cost of Retained Earnings ks

29.6 The CAPM Approach

Chapter 30 Working Capital Management

30.1 Working Capital Terminology

30.2 Cash Management

30.3 Marketable Securities

30.4 Inventory

30.5 Setting the Credit Period and Standards

Chapter 31 Multinational Financial Management

31.1 Multinational or Global Corporations

31.2 Multinational versus Domestic Financial Management

Answers to Exercises

References