　　　　《会计英语》（双语第三版）作为“十一五”和“十二五”国家级规划教材《会计英语》的双语版，秉承了其特点，结构上分为十章：第一章至第三章是对会计的性质以及会计信息产生过程的叙述；第四章是商业企业会计；第五至第九章是关于资产、负债和所有者权益的确认、计量和报告；第十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。　　为保持我国企业会计准则与国际财务报告准则的持续趋同，进一步完善我国企业会计准则体系，提高财务报表列报质量和会计信息透明度，2014年伊始，财政部发布了3个新的准则和修订了5项具体会计准则。本书针对新的准则以及变化，第三版的相应内容做了一些修订，修订的内容主要涉及投资业务(第七章第二节)。

内页插图

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 FinancialStatements 　1.4　 Understanding of Financial Statements Balance Sheet Income Statement （Statement of Financial Performance） Statement of Owner's Equity Statement of Cash Flows 　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 Vocabulary Self-Test Questions Discussion Questions Exercises Problems 2　Recording Transactions 　2.1　Economic Events and Business Documents 　2.2　T Accounts and Debit & Credit Types of Accounts Chart of Accounts and Ledger The Accounting Equation and the Rules of Debits and Credits Normal Balances 　2.3　Journalizing and Posting Transactions Journalizing Transactions Posting Transactions 　2.4　Preparing a Trial Balance Trial Balance Locating and Correcting Errors Formatting Conventions 　2.5　Using the Information-the Debt Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems
3　Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle 　3.1　The Need for Adjustments Time Period Principle Need for Adjustments at the End of an Accounting Period Accrual and Cash Basis of Accounting 　3.2　Adjusting the Accounts Prepaid Expenses Depreciation Unearned Revenues Accrued Expenses Accrued Revenues 　3.3　Adjusted Trial Balance and Preparation of Financial Statements 　3.4　Using the Worksheet Purpose of the Worksheet Preparing Worksheets 　3.5　Closing Entries Purpose of Closing Entries Preparing the Closing Entries 　3.6　Post-closing Trial Balance 　3.7　Classification of Balance Sheet Items Assets Liabilities Owner's Equity 　3.8　Using the Information-the Current Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems
4　Accounting for Merchandising Enterprises 　4.1　Service Enterprise versus Merchandising Concern Service Enterprise Merchandising Enterprise Periodic and Perpetual Inventory Systems 　4.2　Purchase, Sales Revenue and Cost of Goods Sold Merchandise Purchases-Perpetual Inventory System Purchase Returns and Allowances Trade Discounts Purchase Discounts Transportation Costs Revenue from Sales and Cost of Goods Sold-Perpetual Inventory System Sales Returns and Allowances Sales Discounts Shrinkage Summary of Merchandising Cost Flows 　4.3　Multiple