会计英语

Part One　Accounting Theory-Concepts and FrameworkCHAPTER 1　Accounting：The Basis for Decisions/31.1　Accounting： Information for Decision Making/31.2　Financial Accounting Information/61.3　Profession Fields of Accounting/8Extending your knowledge—Accounting Ethic/10Key words， phrases， and special terms/11Multiple-choice Questions/12Exercises/13Cases/13CHAPTER 2　Theoretical Framework Underlying Financial Accounting/142.1　Nature of a Theoretical Framework/142.2　First Level： Basic Objectives/152.3　Second Level：Fundamental Concepts/162.4　Third Level： Recognition and Measurement Concepts/17Extending your knowledge—Industry Practice/21Key words， phrases， and special terms/21Multiple-choice Questions/22Exercise/23Cases/23Part Two　Accounting Information—Recording and DisclosureCHAPTER 3　Accounting Cycle/273.1　Double-entry Accounting/273.2　Journalizing and Posting/303.3　End-of-period Adjusting Entries/313.4　Work Sheet/333.5　Closing Entry/353.6　Preparing Financial Statements/36Extending your knowledge—Adjustment for Taxes in Unprofitable Periods/37Key words， phrases， and special terms/38Multiple-choice Questions/39Exercises/40Cases/42CHAPTER 4　Basic Financial Statements/434.1　Balance Sheet/434.2　Income Statement/47Extending your knowledge—Combined Statement of Income and Retained Earnings/50Key words， phrases， and special terms/51Multiple-choice Questions/52Exercises/53Cases/54Part Three　Accounting Elements (Assets)—Recognition and MeasurementCHAPTER 5　Current Assets—Cash， Temporary Investments， Receivables/595.1　Cash/595.2　Temporary Investments/645.3　Accounts Receivable/665.4　Notes Receivable/71Extending your knowledge—Factoring Accounts Receivable/74Key words， phrases， and special terms/74Multiple-choice Questions/75Exercises/77Cases/79CHAPTER 6　Current Assets (Continued)—Inventories/806.1　Inventory Systems/806.2　Inventory Measurement/816.3　Estimating Inventories/86Extending your knowledge—LIFO Reserves/88Key words， phrases， and special terms/89Multiple-choice Questions/90Exercises/91Cases/93CHAPTER 7　Long-term Assets/947.1　Plant Assets/947.2　Intangible Assets/1017.3　Natural Resources/103Extending your knowledge—Non-monetary Transactions/104Key words， phrases， and special terms/105Multiple-choice Questions/107Exercises/108Cases/110Part Four　Accounting Elements (Liability and Equity)—Recognition and MeasurementCHAPTER 8　Current Liabilities/1138.1　Current Liabilities of Known Amount/1138.2　Current Liabilities that must be Estimated/116Extending your knowledge—Contingent Liabilities/118Key words， phrases， and special terms/118Multiple-choice Questions/118Exercises/120Cases/121CHAPTER 9　Long-term Liabilities/1229.1　The Basic Concepts of Bonds/1229.2　Issuing Bonds Payable/1259.3　Amortization of Bond Discount and Premium/1289.4　Early Retirement of Bonds Payable/1319.5　Convertible Bonds and Notes/131Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock/132Key words， phrases， and special terms/133Multiple-choice Questions/134Exercises/135Cases/136CHAPTER 10　Stockholders’ Equity/13810.1　Stock/13810.2　Common Stock and Preferred Stock/13910.3　Issuance Stock/14210.4　Dividends/14310.5　Stock Splits/14410.6　Treasury Stock/14510.7　Donated Capital/146Extending your knowledge—Book Value and Market Price/147Key words， phrases， and special terms/148Multiple-choice Questions/148Exercises/150Cases/151Part Five　Accounting Analysis—Understanding and ApplicationCHAPTER 11　Statement of Cash Flows/15511.1　Function of the Statement of Cash Flows/15511.2　Classifications of Cash Flows/15611.3　Preparation of the Statement of Cash Flows/15611.4　A Complete Illustration/164Extending your knowledge—Free Cash Flow/165Key words， phrases， and special terms/166Multiple-choice Questions/166Exercises/167Cases/168CHAPTER 12　Financial Statement Analysis/16912.1　Objectives of Financial Statement Analysis/16912.2　Basic Analytical Procedures/17012.3　Current Position Analysis/17212.4　Assets Management Analysis/17412.5　Solvency Ability Analysis/17712.6　Profitability Analysis/178Extending your knowledge—Ratio of Liabilities to Stockholders’ Equity/181Key words， phrases， and special terms/182Multiple-choice Questions/183Exercises/184Cases/184第一篇　会计理论——概念与框架第一章　会计：决策的基础/1891.1　会计：决策信息/1891.2　财务会计信息/1911.3　会计的职业领域/193知识拓展——会计道德/195第二章　财务会计理论框架/1962.1　理论框架的性质/1962.2　第一层次： 基本目标/1972.3　第二层次： 基本概念/1972.4　第三层次： 确认与计量概念/199知识拓展——行业实务/201第二篇　会计信息——归集与披露第三章　会计循环/2053.1　复式记账制/2053.2　日记账和分类账/2073.3　期末账项调整/2083.4　工作底表/2103.5　结账分录/2123.6　编制财务报表/213知识拓展——无盈利时期的所得税调整/214第四章　基本财务报表/2164.1　资产负债表/2164.2　收益表/219知识拓展——收益与留存收益合并报表/221第三篇　会计要素(资产)——确认与计量第五章　流动资产(上)——现金、短期投资、应收款项/2255.1　现金/2255.2　短期投资/2295.3　应收账款/2315.4　应收票据/235知识拓展——应收账款保理/237第六章　流动资产(下)——存货/2386.1　存货的盘存/2386.2　存货的计价/2396.3　存货的估价/243知识拓展——后进先出储备/244第七章　长期资产/2467.1　固定资产/2467.2　无形资产/2517.3　自然资源/253知识拓展——非货币性交易/253第四篇　会计要素(负债与权益)——确认与计量第八章　流动负债/2578.1　金额确定的流动负债/2578.2　需要估计的流动负债/260知识拓展——或有负债/261第九章　长期负债/2629.1　债券的基本概念/2629.2　债券发行的会计处理/2649.3　债券溢折价摊销/2679.4　债券的提前赎回/2699.5　可转换债券和票据/270知识拓展——债券筹资和股票筹资的优劣/270第十章　股东权益/27210.1　股票/27210.2　普通股和优先股/27310.3　股票发行/27510.4　股利/27510.5　股票分割/27610.6　库藏股/27610.7　受赠资本/278知识拓展——账面价值和市场价值/278第五篇　会计分析——理解与运用第十一章　现金流量表/28111.1　现金流量表的功用/28111.2　现金流量的分类/28111.3　现金流量表的编制/28211.4　完整的列示/288知识拓展——自由现金流/290第十二章　财务报表分析/29112.1　财务报表分析的目的/29112.2　基本分析程序/29112.3　流动性分析/29412.4　资产管理分析/29612.5　偿债能力分析/29812.6　盈利能力分析/299知识拓展——产权比率/302Answers for Multiple-choice Questions/303Partial Answers for Exercises/304主要参考文献/315第一版后记/316

《会计英语——财务会计》（双语版?第二版）自2010年修订出版，至今已有四年之余。作为《会计英语》（双语版）系列教材之一，本书一直被许多高校师生与自学读者喜爱并受用， 为了使本教材不断更新完善，不断充实内容，以更好地满足广大读者的需求，我们再次对本书进行了修订与完善。　　本次修订与完善主要包括以下几方面：　　1.充实部分章节内容，使有关理论与方法的阐更详细完整，尤其是第十二章财务报表分析部分增加了主要财务指标的计算公式，便于读者理解与应用。　　2.增补部分章节后的练习（Exercises）与案例（Cases），以便读者能更多地通过典型经济业务与案例分析，加深理解有关章节所阐述的会计理论与实务方法。　　3.完善部分练习（Exercises）答案，以供读者更好地理解参考，便于自我检查。【作者简介】　　张其秀，同济大学副教授，主要研究方向为财务会计发展、企业税务研究及会计双语教育。主讲课程为会计学、高级财务会计、会计英语、税务会计及税法等