Chapter 1  An Introduction to Accounting  會計導論 1
聽力練習 1
至理名言 1
微型案例 2
1.1  Accounting and Accountants  會計學和會計人員 2
What is Accounting 2
Who are Accountants 3
Vocabulary 4
Notes 4
1.2  Users of Accounting Information  會計信息使用者 5
External Information Users 5
Internal Information Users 6
Vocabulary 7
Notes 7
1.3  Accounting Assumptions  會計假設 8
Economic Entity Assumption 8
Going Concern Assumption 8
Monetary Unit Assumption 9
Time Period Assumption 9
Vocabulary 9
Notes 9
1.4  Qualitative Characteristics of Accounting Information  會計信息質量特征 10
Reliability 10
Relevance 10
Understandability 11
Comparability 11
Substance over Form 11
Materiality 11
Conservatism 12
Timeliness 12
Vocabulary 12
Notes 12
1.5  Accounting Elements  會計要素 13
Assets 13
Liabilities 14
Owner’s Equity 14
Revenues 14
Expenses 14
Profits 15
Vocabulary 15
Notes 15
1.6  Accounting Equation  會計等式 16
What is Accounting Equation 16
Effects of Transactions on the Accounting Equation 16
Vocabulary 17
Notes 17
Exercises 18
Reading Material 1 21
知識擴展 22
Chapter 2  Accounting Cycle  會計循環 24
聽力練習 24
至理名言 24
微型案例 25
2.1  Analyzing Transactions  分析交易 25
Transactions and Business Documents 25
The Account and Its Analysis 26
Vocabulary 26
Notes 27
2.2  Recording Transactions and Posting  記錄交易並過賬 27
Journalizing Transactions 28
Posting 29
Trial Balance 32
Vocabulary 32
Notes 33
2.3  Adjusting Accounts  賬項調整 33
Accrual Basis of Accounting 33
Which Accounts Need to Be Adjusted 34
Deferrals 34
Depreciation 35
Accrual 35
Vocabulary 36
Notes 36
2.4  Preparation of Financial Statements  編制財務報表 37
Adjusted Trial Balance and Worksheet 37
Preparation of Financial Statements 39
Vocabulary 39
Notes 40
2.5  Closing Procedures  結賬 40
Temporary Accounts and Permanent Accounts 40
Closing Entries 41
Vocabulary 42
Notes 42
Exercises 43
Reading Material 2 46
知識擴展 47
Chapter 3  Financial Statements  財務報表 49
聽力練習 49
至理名言 49
微型案例 50
3.1  Balance Sheet  資產負債表 50
What is Balance Sheet 50
Classification 51
Format of the Balance Sheet 51
Vocabulary 55
Notes 55
3.2  Income Statement  利潤表 56
What is Income Statement 56
Classification 56
Format of the Income Statement 57
Vocabulary 58
Notes 58
3.3  Statement of Cash Flows  現金流量表 59
What is the Statement of Cash Flows 60
Classification 60
Format of the Statement of Cash Flows 61
Vocabulary 63
Notes 64
3.4  Statement of Changes in Owners’ Equity  所有者權益變動表 64
What is the Statement of Changes in Owners’ Equity 65
Format of the Statement of Changes in Owners’ Equity 65
Vocabulary 67
Notes 67
3.5  Notes to Financial Statements  財務報表附注 67
Vocabulary 68
Notes 68
Exercises 69
Reading Material 3 72
知識擴展 81
Chapter 4  Current Assets  流動資產 82
聽力練習 82
至理名言 82
微型案例 83
4.1  Cash and Its Control  現金及其控制 83
What is Cash 83
Internal Control Over Cash 84
Petty Cash Fund 85
Bank Reconciliation 85
Vocabulary 86
Notes 86
4.2  Marketable Securities  有價證券 87
What are Marketable Securities 87
Accounting for Marketable Securities 88
Vocabulary 88
Notes 89
4.3  Receivables  應收款項 89
What are receivables 90
Internal Control for Receivables 90
Allowance Method 91
Direct Write-off Method 92
Discounting Notes Receivables 92
Vocabulary 93
Notes 93
4.4  Inventories  存貨 94
What is Inventory 95
Inventory System 95
The Various Inventory Costing Methods 96
Lower of Cost or Market (LCM) Method 97
Vocabulary 97
Notes 98
Exercises 99
Reading Material 4 103
知識擴展 104
Chapter 5  Non-Current Assets  非流動資產 106
聽力練習 106
至理名言 106
微型案例 107
5.1  Fixed Assets  固定資產 107
What are Fixed Assets 108
Acquisition of Fixed Assets 108
Depreciation of Fixed Assets 109
Disposals of Fixed Assets 111
Impairment of Fixed Assets 112
Vocabulary 112
Notes 113
5.2  Intangible Assets  無形資產 114
What are Intangible Assets 115
Main Types of Intangible Assets 116
Vocabulary 117
Notes 117
5.3  Long-Term Investments  長期投資 118
What are Long-Term Investments 118
Accounting for Long-Term Equity Investments 119
Accounting for Debt Securities 120
Classification and Reporting of Investments 120
Vocabulary 121
Notes 121
Exercises 122
Reading Material 5 126
知識擴展 128
Chapter 6  Liabilities  負債 129
聽力練習 129
至理名言 129
微型案例 129
6.1  Current Liabilities  流動負債 130
Accounts Payable and Advance from Customers 130
Notes Payable 131
Short-Term Loans 131
Current Maturities of Non-Current Debt 131
Payroll Liabilities 132
Taxes Payable 132
Vocabulary 132
Notes 133
6.2  Non-Current Liabilities  非流動負債 134
Bonds Payable 134
Capital Lease 136
Long-Term Loans 138
Vocabulary 138
Notes 139
Exercises 140
Reading Material 6 144
知識擴展 145
Chapter 7  Owners’ Equity  所有者權益 147
聽力練習 147
至理名言 147
微型案例 148
7.1  Forms of Business Organization  企業組織形式 148
Sole Proprietorship 149
Partnership 149
Corporation 150
Vocabulary 151
Notes 152
7.2  Corporate Capital  公司資本 152
Types of Capital Stock 153
Authorized Stock 153
Accounting for Issuance of Stock 154
Treasury Stock 154
Vocabulary 155
Notes 155
7.3  Retained Earnings  留存收益 156
What are Retained Earnings 157
Restrictions and Appropriations 157
Vocabulary 158
Notes 158
7.4  Dividends  股利 159
Cash Dividends 160
Stock Dividends 160
Vocabulary 161
Notes 161
Exercises 162
Reading Material 7 165
知識擴展 167
Chapter 8  Financial Statement Analysis  財務報表分析 168
聽力練習 168
至理名言 168
微型案例 168
8.1  An Introduction to Financial Statement Analysis  財務報表分析概述 169
An Outline of Financial Statement Analysis 170
Trend Analysis 170
Common-Size Statement Analysis 171
Vocabulary 172
Notes 172
8.2  Financial Ratio  財務比率 173
Activity Analysis 174
Liquidity Analysis 175
Long-Term Debt and Solvency Analysis 175
Profitability Analysis 176
Vocabulary 177
Notes 178
Exercises 179
Reading Material 8 182
知識擴展 184
Chapter 9  Management Accounting  管理會計 186
聽力練習 186
至理名言 187
微型案例 187
9.1  An Introduction to Management Accounting  管理會計概述 187
What is Management Accounting 188
Comparison of Financial Accounting and Management Accounting 188
Comparison of Cost Accounting and Management Accounting 189
Vocabulary 189
Notes 190
9.2  The Classification of Costs  成本的分類 190
Manufacturing Costs and Non-Manufacturing Costs 191
Product Costs and Period Costs 192
Direct Costs and Indirect Costs 192
Variable Costs and Fixed Costs 193
Cost Concepts Relating to Decision Making 193
Vocabulary 194
Notes 195
9.3  Cost-Volume-Profit Analysis  本量利分析 196
What is Cost-Volume-Profit Analysis 196
Basic Assumptions 196
CVP Formulas 197
Break-Even Analysis and Margin of Safety 198
Vocabulary 199
Notes 199
9.4  Budgeting  預算 200
What is budget 200
Master Budget 201
Capital budget 201
Fixed Budget and Flexible Budget 202
Zero-Based Budget 202
Vocabulary 203
Notes 203
Exercises 204
Reading Material 9 208
知識擴展 209
Chapter 10  Auditing  審計 211
聽力練習 211
至理名言 211
微型案例 212
10.1  An Overview of Auditing  審計學概述 212
Nature of Auditing 213
Distinction between Auditing and Accounting 213
Types of Audits 214
Certified Public Accountants 214
Professional Ethics and Fundamental Principles 215
Vocabulary 216
Notes 217
10.2  Audit Process  審計程序 218
Plan and Design an Audit Approach 219
Perform Tests of Controls and Substantive Tests of Transactions 220
Perform Analytical Procedures and Tests of Details of Balances 220
Complete the Audit and Issue an Audit Report 220
Vocabulary 221
Notes 221
10.3  Audit Report  審計報告 222
Standard Unqualified Audit Report 223
Unqualified Audit Report with Explanatory Paragraph 224
Conditions Requiring a Departure from an Unqualified Opinion 225
Types of Opinion Other than Unqualified 225
Materiality 226
Vocabulary 227
Notes 227
Exercises 228
Reading Material 10 232
知識擴展 234
Chapter 11  International Accounting Harmonization  國際會計協調 235
聽力練習 235
至理名言 236
微型案例 236
11.1  An Overview of International Accounting  國際會計概述 236
What is International Acccounting 237
Accounting Harmonization 238
International Dimensions of Accounting 238
Vocabulary 239
Notes 239
11.2  Major Accounting Harmonization Organizations Among Governments  主要政府間會計
協調組織 240
European Union (EU) 241
International Organization of Securities Commissions (IOSCO) 242
International Federation of Accountants (IFAC) 242
United Nations Intergovernmental Working Group of Experts on International Standards 
of Accounting and Reporting (ISAR) 243
Organization for Economic Cooperation and Development (OECD) 243
Major Websites 244
Vocabulary 246
Notes 247
11.3  International Accounting Standards Board  國際會計準則委員會 248
Organization of International Accounting Standards Board 248
Framework for the Preparation and Presentation of Financial Statements 249
IASs and IFRSs 250
Vocabulary 254
Notes 254
Exercises 255
Reading Material 11 259
知識擴展 265
References 268

隨著經濟全球化和會計準則的國際協調，我國急需培養國際化的會計專業人纔。相關課程內容的合理設置和實用教材的引導是人纔培養的重要基礎。目前，國外引進的原版教材篇幅較長且與我國正在執行的會計準則存在較大差異，在內容體繫方面並不完全適合國內學生學習需要。基於此，我們結合多年的會計專業英語及雙語教學實踐，考慮國內學生的學習特點和教學需要，編寫了本教材。
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