会计英语

1　An Introduction to Accounting

1.1 Accounting is an Information System

1.2 Forms of Organization

1.3 The Framework for the Preparation and Presentation of Financial Statements

1.4 Understanding of Financial Statements

Balance Sheet

Income Statement

Statement of Owner's Equity Statement of Retained Earnings

Cash FlowStatement

1.5 Accounting and its Profession

1.6 Accounting Elements and Using the Accounting Equation

What is Accounting Equation?

Effects of Transactions on the Accounting Equation

1.7 Ethics in Accounting

Some Basic Ethical Standards

Demonstration Problem

Vocabulary

Self-Test Questions

Discussion Questions

Exercises

Problems

Mini-Case

2　Recording Transactions

2.1 Economic Events and Business Documents

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由叶建芳和孙红星编著的《会计英语（第4版）》分为九章，第一至第三章是对会计的性质以及会计信息产生过程的叙述；第四至第八章是关于资产、负债和所有者权益的确认、计量和报告；第九章是关于有关企业经营活动对现金流量表的影响，以及如何编制现金流量表。为了满足读者需要，最后附录中有主要报表的中英文对照表。