本書注重知識體繫的完整，突出會計英語實踐能力和應用技能的培養，並注重教學內容和教材結構的創新。由於本書具有知識繫統、內容翔實、案例豐富、貼近實際、突出實用性、通俗易懂、便於學習等特點，

內 容 提 要
本書以提高英語的應用能力為導向，對財務會計的基本知識做了詳細介紹，同時涉及成本會計、管理會計、審計等內容。全書共10章，主要內容包括會計概述、會計循環、財務報表、流動資產、非流動資產、負債、所有者權益、收入、費用、成本會計等。同時，每章還配有學習目標、聽力音頻、知識拓展、關鍵術語、復習討論題、練習題、參考譯文等。
本書不僅可以作為高等院校會計學、財務管理、審計等專業的教材，也可以作為財務會計人員、管理人員的自學用書。

耿雲江 2002年4月至今任教東北財經大學會計學院，主要講授管理會計、Financial Statement Analysis，會計英語等。參編高級財務管理、管理會計、公司理財等教材多部。

Chapter1 Overview of Accounting1
ListeningOnline1
LearningObjectives1
1．1Accounting and Accounting Profession1
1．1．1Ethics2
1．1．2Accounting Function2
1．1．3Accounting Information Users3
1．1．4Accounting Profession3
1．2Accounting Assumptions4
1．2．1Business Entity4
1．2．2Going-concern5
1．2．3Monetary Unit6
1．2．4Time Period7
1．3Accounting Principles8
1．3．1Accrual Basis8
1．3．2Historical Cost9
1．3．3Realization10
1．3．4Matching11
1．3．5Full Disclosure11
1．4Quality Characteristics of Accounting Information11
1．4．1Relevance13
1．4．2Reliability13
1．4．3Comparability14
1．4．4Materiality14
KeyTerminologies15
Reviewand Discussion Questions17
Exercises17
參考譯文18
Chapter2 Accounting Cycle26
ListeningOnline26
LearningObjectives26
2．1Accounting Equation and
Double-entrySystem26
2．1．1Accounting Equation26
2．1．2Double-entry System27
2．2Accounting Cycle27
2．3Journals28
2．4Ledgers29
2．5Adjusting30
2．5．1Prepaid Expenses30
2．5．2Accrued Expenses31
2．5．3Accrued Revenues32
2．5．4Unearned Revenues32
2．6Closing Process33
2．6．1Temporary and Permanent Accounts33
2．6．2Posting Closing Entries33
2．7Trial Balance34
2．7．1Steps in Preparing a Trial Balance34
2．7．2Searching For and Correcting Errors35
KeyTerminologies36
Reviewand Discussion Questions37
Exercises37
參考譯文38
Chapter3 Financial Statements45
ListeningOnline45
LearningObjectives45
3．1Balance Sheet45
3．1．1Components of Balance Sheet45
3．1．2Form of Balance Sheet47
3．2Income Statement50
3．2．1Components of Income Statement50
3．2．2Form of Income Statement52
3．3Cash Flow Statement54
3．3．1Components of Cash Flow Statement54
3．3．2Preparation of Cash Flow Statement55
3．4Statement of Changes in Equity58
3．4．1Components of Statement of Changes in Equity59
3．4．2Preparation of Statement of Changes in Equity59
3．5Notes to Financial Statements61
3．5．1Accounting Policy61
3．5．2Financial Instruments61
3．5．3Related Party Transactions62
3．5．4Contingencies62
3．5．5Subsequent Events62
KeyTerminologies65
Reviewand Discussion Questions66
Exercises67
參考譯文68
Chapter4 Current Assets81
ListeningOnline81
LearningObjectives81
4．1Monetary Capital81
4．1．1Cash81
4．1．2Management of Cash-bank Reconciliation82
4．1．3Internal Control Over Cash83
4．1．4Petty Cash Fund84
4．1．5Cash Over and Short84
4．2Receivables85
4．2．1Classification of Receivables85
4．2．2Bad Debts85
4．2．3Estimation of Bad Debts87
4．3Inventories88
4．3．1Inventory System88
4．3．2Cost of Inventory Acquired89
4．3．3Ending Inventory Valuation89
KeyTerminologies91
Reviewand Discussion Questions92
Exercises92
參考譯文93
Chapter5 Non-current
Assets100
ListeningOnline100
LearningObjectives100
5．1Fixed Assets100
5．1．1Definition and Characteristics of Fixed Assets100
5．1．2Classification of Fixed Assets101
5．1．3Costs of Fixed Assets101
5．1．4Post-acquisition Expenditures102
5．1．5Depreciation and Impairment103
5．1．6Disposals of Fixed Assets104
5．2Intangible Assets105
5．2．1Definition and Characteristics of Intangible Assets105
5．2．2Main Categories of Intangible Assets105
5．2．3Recognition and Measurement of Intangible Assets106
5．2．4Post-acquisition Measurement107
5．2．5Disposals of Intangible Assets108
5．3Investments108
5．3．1Objectives of Investment108
5．3．2Types of Securities109
KeyTerminologies110
Reviewand Discussion Questions111
Exercises111
參考譯文113
Chapter6 Liabilities and Owner’s
Equity119
ListeningOnline119
LearningObjectives119
6．1Current Liabilities119
6．1．1Definition of Current Liabilities119
6．1．2Accounts Payable120
6．1．3Short-term Notes Payable120
6．1．4Unearned Revenue120
6．1．5Short-term Borrowings120
6．1．6Accrued Liabilities121
6．1．7Dividend Payable121
6．1．8Current Portion of Long-term Obligation121
6．2Non-current Liabilities122
6．2．1Long-term Borrowings123
6．2．2Bonds Payable123
6．2．3Long-term Notes Payable124
6．2．4Pension Plans124
6．3Types of Organization125
6．3．1Sole Proprietorship125
6．3．2Partnership125
6．3．3Corporation126
6．4Owner’s Equity127
6．4．1Rights of Stockholders127
6．4．2Retained Earnings128
6．4．3Dividend128
KeyTerminologies129
Reviewand Discussion Questions130
Exercises130
參考譯文131
Chapter7 Revenue and
Expense138
ListeningOnline138
LearningObjectives138
7．1Revenue138
7．1．1Definition of Revenue138
7．1．2The Earning Process of Revenue139
7．1．3Recognition of Revenue139
7．2Expense141
7．2．1Definition of Expense141
7．2．2Cost Vs Expense142
7．2．3Recognition of Expense142
7．2．4Specific Expense Items142
KeyTerminologies144
Reviewand Discussion Questions144
Exercises144
參考譯文146
Chapter8 Cost Accounting150
ListeningOnline150
LearningObjectives150
8．1Overview of Cost Accounting150
8．1．1Definition of Cost
Accounting150
8．1．2Features of Cost Accounting150
8．1．3Financial Accounting， Management Accounting and
CostAccounting151
8．1．4Cost Classifications152
8．2Costing Method155
8．2．1Job-order Costing155
8．2．2Process Costing156
8．2．3Activity Based Costing158
KeyTerminologies160
Reviewand Discussion Questions161
Exercises161
參考譯文162
Chapter9 Management Accounting168
ListeningOnline168
LearningObjectives168
9．1Introduction to Management Accounting168
9．1．1Definition of Management Accounting168
9．1．2Comparison of Financial and Management Accounting168
9．1．3Functions of Management Accounting170
9．2Cost Behavior171
9．2．1Variable Cost171
9．2．2Fixed Cost172
9．2．3Mixed Cost172
9．3Cost-Volume-Profit Analysis173
9．3．1Basic Concept of Cost-Volume-Profit Analysis173
9．3．2Break-even Analysis174
9．3．3Target Profit Analysis175
9．4Budget and Performance
Evaluation176
9．4．1Budget176
9．4．2Performance Evaluation177
KeyTerminologies179
Reviewand Discussion Questions180
Exercises180
參考譯文181
Chapter10 Audit187
ListeningOnline187
LearningObjectives187
10．1Introduction to Audit187
10．1．1Definition of Audit187
10．1．2Types of Audit189
10．1．3Types of Auditors190
10．1．4Componets of Audit Report191
10．2Audit Procedure192
10．2．1Management Assertions192
10．2．2Identify Audit Objectives193
10．2．3Carry Out Audit Specifically194
10．3Internal Control198
10．3．1Definition of Internal Control198
10．3．2Development History of Internal Control199
10．3．3Elements of Internal Control199
KeyTerminologies202
Reviewand Discussion Questions203
Exercises203
參考譯文204