本书是全英文教材。本书是针对会计和非会计专业学生学习财务报告的入门导论。本书以讲解个体经营者财务报告的编制为起点，在国际财务报告概念框架指导下，通过对固定资产、无形资产、存货和股本等相关国际财务报告准则的学习，逐步帮助学生掌握上市公司利润表、资产负债表、所有者权益变动表和现金流量表的编制技巧，并学会对财务报表的基本分析和解释。
本书适合高校学生及对相关领域有兴趣学习的同学自学使用，有一定的普适性和出版价值。

Chapter 1 Statements of Profit or Loss: Sole Traders
1.1 Introduction to the Statement of Profit or Loss
1.2 Gross Profit and Net Profit
1.Gross Profit
2.Net Profit
1.3 Preparation of a Trading and Profit and Loss account
1.4 Preparation of a Statement of Profit or Loss
Exercise
Chapter 2 Statement of Financial Position
2.1 Contents of the Statement of Financial Position
1. Assets
2. Liabilities
3. Capital
2.2 Format of the Statement of Financial Position
2.3 No Double Entry in Statements of Financial Position
2.4 Drawing up a Statement of Financial Position
Exercise
Chapter 3 Statements of Profit or Loss and Statements of Financial Position: Further Considerations
3.1 Returns Inwards and Returns Outwards
3.2 Carriage Inwards and Carriage Outwards
3.3 The Second Year of a Business
1. Adjustments Needed for Inventory
2. Ledger Accounting for Inventory
3. Other Expenses in the Trading Account
Exercise
Chapter 4 Inventory
4.1 IAS 2 Inventories
4.2 Cost of Goods Sold
1. Recap
2. Inventories Written off or Written down
3. Inventory Destroyed or Stolen and Subject to an Insurance Claim
4. Counting Inventory
5. Accounting for Opening and Closing Inventories
4.3 Measurement of Inventories
1. Applying the Lower of Cost and NRV
2. Determining the Cost of Inventory
……
Chapter 5 Irrecoverable Debts and Allowance for Receivables
Chapter 6 Depreciation: Calculations and Double Entry
Chapter 7 Accruals and Prepayments
Chapter 8 Provisions and Contingencies
Chapter 9 Tangible Non-current Assets
Chapter 10 Intangible Non-current Assets
Chapter 11 Introduction to Company Accounting
Chapter 12 Preoaration of Financial Statements for Companies
Chapter 13 Statement of Cash Flows
Chapter 14 An Introduction to Financial Analysis
Answers