本教材以美国会计准则为主要依据，兼顾国际会计准则和其他国家的会计准则，用英语对会计的基本理论、会计循环及会计要素的确认、计量和报告等问题进行了阐述。全书分为10章，分别是会计导论、财务会计概念框架、会计循环、短期资产(现金、应收账款、存货)、长期资产(固定资产、无形资产和自然资源)、流动负债、长期负债、所有者权益、财务报表和财务报表分析。每章均配有学习目标、词汇表、课外阅读资料和习题，符合国际化会计人才的培养需求。

本书以最新的美国会计准则为主，兼顾国际会计准则和其他国家准则，适应目前经济全球化和会计准则的国际协调及培养国际化人才的需要，用英语对会计的基本理论、会计循环及会计要素的确认、计量和报告进行了阐述。全书共分为10章，教学内容编排合理，克服了目前国外引进的原版教材篇幅太长、价格太高、版式设计等不适合国内学生学习的缺点。为方便学生的学习，每一章都附有学习目标、词汇表、各种思考题和练习题，注重培养学生的务实能力，提高其学习的积极性和主动性。同时每章后附有课外阅读资料，以扩大学生的知识面，提高其学习兴趣。

本书既可作为本科和高等职业教育财经类会计双语教学的教材，也可以作为广大会计从业人员掌握会计英文表达、读懂财务报告的学习材料，有助于提高使用者的会计工作水平及适应能力。

Chapter 1 An Introduction to Accounting

 1.1 What is Accounting and the Users of Accounting Information

1.1.1 What is Accounting

1.1.2 Users of Accounting Information

 1.2 Integrity of Accounting Information

1.2.1 InstitutionalFeatures

1.2.2 Professional Organization

1.2.3 Competence, Judgment, and Ethical Behavior

 1.3 Careers in Accounting

1.3.1 Public Accounting

1.3.2 Management Accounting

1.3.3 Governmental Accounting

1.3.4 Accounting Education

 Key Terms

 Additional Reading Material

 Exercises

Chapter 2 Conceptual Framework Underlying Financial Accounting

 2.1 Conceptual Framework

2.1.1 Need for a Conceptual Framework

2.1.2 Development of the Framework

 2.2 Objectives of Financial Accounting

 2.3 Fundamental Concepts

2.3.1 Qualitative Characteristics of Accounting Information

2.3.2 Basic Elements of Financial Statements

 2.4 Recognition and Measurement Concepts

2.4.1 Assumptions

2.4.2 Principles

2.4.3 Constrains

 Key Terms

 Additional Reading Material

 Exercises

Chapter 3 The Accounting Cycle

 3.1 Analyze Transactions and Some Fundamentals

3.1.1 Analyze Transactions

3.1.2 Some Fundamentals

 3.2 Record the Transactions in Journals

 3.3 Post to Ledger Accounts

 3.4 Prepare a Trial Balance

 3.5 Make Adjusting Entries

3.5.1 Accrued Revenues

3.5.2 Accrued Expenses

3.5.3 Unearned Revenues

3.5.4 Prepaid Expenses

3.5.5 Depreciation

 3.6 Prepare Financial Statements

3.6.1 Financial Statements

3.6.2 The Work Sheet

 3.7 Joumalize and Post Closing Entries

 3.8 Prepared Closed Trial Balance

 Key Terms

 Exercises

Chapter 4 Assets ( I )

 4.1 Internal Controt and Cash

4.1.1 Cash and Cash Controls

4.1.2 Accounting for Petty Cash

4.1.3 Bank Reconciliation

4.1.4 Credit Card Sales

 4.2 Receivables

4.2.1 Evaluating Accounts Receivable

4.2.2 Methods of Estimating Uncollectible

4.2.3 Factoring Receivables

4.2.4 Notes Receivable

 4.3 Inventory

4.3.1 Definitions of Inventories

4.3.2 Internal Control over Inventories

4.3.3 The Cost of Inventory

4.3.4 Inventory Systems: Perpetual or Periodic

4.3.5 Cost Flow Methods and Comparisons

4.3.6 Estimating Inventories

4.3.7 The Valuation of Merchandise

 Key Terms

 Additional Reading Material

 Exercises

Chapter 5 Assets (II)

 5.1 Property, Plant, and Equipment (PPE)

5.1.1 Acquisition of Property, Plant, Equipment

5.1.2 Costs Subsequent to Acquisition---Capitalized or Expensed

5.1.3 Depreciation of PPE

5.1.4 Disposition of Depreciable Assets

 5.2 Intangible Assets

5.2.1 Types of Intangible Assets

5.2.2 Accounting for the Impairment of Intangible Assets

5.2.3 Accounting for Research and Development Costs (R&D)

 5.3 NaturalResources

 Key Terms

 Additional Reading Material

 Exercises

Chapter 6 Current Liabilities

 6.1 Conceptual Overview and Characteristics of Liabilities and Current Liabilities

6.1.1 Conceptual Overview and Characteristics of Liabilities

6.1.2 Characteristics and Types ofCurrentLiabilities

 6.2 Determinable Current Liabilities

6.2.1 Accounts Payable Includes Trade Accounts Payable and Other Accounts Payable

6.2.2 (Short-term) Notes Payable

6.2.3 Comparison of the Two Forms of Notes Payable

6.2.4 CommercialPaper

6.2.5 Unearned Revenue (Prepayments by Customers)

6.2.6 The Current Portion of Long-term Debt

 6.3 Current Liabilities Dependent on Operating Results (Accrued Liabilities/Expenses)

 6.4 Estimated Liabilities, Contingent Liabilities, and Commitments

6.4.1 Estimated Liabilities

6.4.2 Contingent Liabilities

6.4.3 Commitments

 Key Terms

 Additional Reading Material

 Exercises

Chapter 7 Long-term Liabilities

 7.1 Conceptual Overview and Characteristics of Long-term Liabilities

7.1.1 Why Companies Issue Bonds But Not Stocks

 7.2 Bonds Payable

7.2.1 Types of Bonds

7.2.2 BondPrices

7.2.3 Bond Trading

7.2.4 Accounting for Bonds Payable

7.2.5 Early Retirement of Bonds Payable

7.2.6 Convertible Bonds and Notes

7.2.7 Classification of Bonds Payable in a Balance Sheet

7.2.8 Mortgage Notes Payable

 7.3 Maturing Obligations lntended to be Refinanced

 7.4 Other Corporate Liabilities

7.4.1 Lease Payment Obligations

7.4.2 Pensions and Other Postretirement Benefits

7.4.3 DeferredlncomeTaxes

 7.5 Reporting the Fair Market Value of Long-term Debt (in notes)

 Key Terms

 Additional Reading Material

 Exercises

Chapter 8 Stockholders' Equity

 8.1 Corporation

8.1.1 Characteristics of a Corporation

8.1.2 Common Stock

8.1.3 Preferred Stock

 8.2 Stockholders' Equity

 8.3 Accounting for Stock Issuance

8.3.1 Stock Issued for Cash

8.3.2 Stock Issued in Exchange for Assets or Services

 8.4 Treasury Stock

8.4.1 Purchase of Treasury Stock

8.4.2 Sale of Treasury Stock

 8.5 Dividends

8.5.1 Cash Dividends

8.5.2 Property Dividends

8.5.3 Stock Dividends

 8.6 Stock Splits

8.6.1 What is Stock Split and Reasons for Stock Split

8.6.2 Influences of Stock Split

8.6.3 Similarities and Differences between Stock Dividends and Stock Splits

 Key Terms

 Additional Reading Material

 Exercises

Chapter 9 Financial Statement

 9.1 Balance Sheet

9.1.1 Usefulness of the Balance Sheet

9.1.2 Classification of the Balance Sheet

9.1.3 Format of the Balance Sheet

9.1.4 Additional Information Reported

 9.2 Income Statement

9.2.1 Usefulness of the Income Statement

9.2.2 Content and Format of the Income Statement

9.2.3 Extraordinaryltems

9.2.4 Earnings per Share

 9.3 Statement of Cash Flows

9.3.1 Usefulness of the Statement of Cash Flows

9.3.2 Content and Format of the Statement of Cash Flows

9.3.3 Preparation of the Statement of Cash Flows

9.3.4 Free Cash Flow

 9.4 Statement of Stockholders' Equity

 Key Terms

 Additional Reading Material

 Exercises

Chapter 10 Financial Statement Analysis

 10.1 The Information Resources of Financial Statement Analysis

 10.2 Horizontal Analysis

 10.3 Vertical Analysis/Common-Size Analysis

 10.4 Ratio Analysis

10.4.1 Liquidity Ratios

10;4.2 LevemgeRatios

10.4.3 Activity or Turnover Ratios

10.4.4 Profitability Ratios

10.4.5 Analyzing Stock Investment

10.4.6 Benchmarking

10.4.7 Industry Segment

 10.5 Limitations of Ratio Analysis

10.5.1 AccounfingInformation

10.5.2 Information Problems

10.5.3 Comparison of Performance over Time

10.5.4 Inter-firm Comparison

 Key Terms

 Additional Reading Material

 Exercises

参考文献