本书是“普通高等学校成人高等教育会计学精品教材”之一，全书参阅了美国多个最新版本的会计教科书，以英文的方式着重介绍了会计的基本理论、方法和概念，充分体现了会计学科的系统性和专业性。具体内容包括Accounting and Business Organization、Analyzing Transactions、Adjusting Process、Closing Entries and Accounting Cycle等。该书可供各大专院校作为教材使用，也可供从事相关工作的人员作为参考用书使用。

随着我国会计国际化进程的不断加快，将专业英语教学引入成人教育会计专业已经刻不容缓，这将大大提升学生的专业能力和执业水平。本书主要以接受成人教育的学生为对象，在知识结构、难易程度、语言表达等方面均力求符合成人教育的特点，理论与实务有机结合。在本书的编写过程中，编者参阅了美国多个最新版本的会计教科书，着重介绍会计的基本理论、方法和概念，充分体现了会计学科的系统性和专业性。

Chapter 1 Accounting and Business Organization

 1.1 Types of Businesses

 1.2 Types of Business Organizations

 1.3 The Role of Accounting in Business

 1.4 Profession of Accounting

 1.5 Generally Accepted Accounting Principles

 1.6 Accounting Equation

 1.7 Financial Statements and Interrelationships among Them

 参考译文

Chapter 2 Analyzing Transactions

 2.1 Using Accounts to Record Transactions

 2.2 Journal

 2.3 Double-Entry Accounting System

 2.4 Posting Journal Entries to Accounts

 2.5 Trial Balance

 参考译文

Chapter 3 Adjusting Process

 3.1 Types of Accounts Requiring Adjustment

 3.2 Adjusting Entries

 3.3 Summary of the Adjusting Process

 3.4 Adjusted Trial Balance

 参考译文

Chapter 4 Closing Entries and Accounting Cycle

 4.1 The Reasons for Closing the Accounts

 4.2 Closing Steps and Closing Entries

 4.3 Post-Closing Trial Balance

 4.4 Accounting Cycle

 参考译文

Chapter 5 Inventories

 5.1 Inventory Cost Flow Assumptions

 5.2 Perpetual Inventory System

 5.3 Periodic Inventory System

 5.4 Estimating Inventory Cost

 参考译文

Chapter 6 Receivables

 6.1 Classifications of Receivable

 6.2 Uncollectible Receivable

 6.3 Direct Write-off Method for Uncollectible Accounts

 6.4 Allowance Method Uncollectible Accounts

 6.5 Notes Receivable

 参考译文

Chapter 7 Fixed Assets and Intangible Assets

 7.1 Nature of Fixed Assets

 7.2 Accounting for Depreciation

 7.3 Disposal of Fixed Assets

 7.4 Intangible Assets

 参考译文

Chapter 8 Current Liabilities and Contingent Liabilities

 8.1 Current Liabilities

 8.2 Contingent Liabilities

 参考译文

Chapter 9 Partnerships

 9.1 Characteristics of a Partnership

 9.2 Forming a Partnership

 9.3 Dividing Income

 9.4 Admitting a Partner

 9.5 Withdrawal of a Partner

 9.6 Liquidating Partnerships

 参考译文

Chapter 10 Corporations

 10.1 Characteristics of a Corporation

 10.2 Advantages of the Corporate Form of Organization

 10.3 Disadvantages of the Corporate Form of Organization

 10.4 Formation of a Corporation

 10.5 Characteristics and Classes of Stock

 10.6 Issuing Stock

 10.7 Cash Dividends

 10.8 Stock Dividends

 10.9 Stockholders' Equity Section in the Balance Sheet

 10.10 Stock Splits

 参考译文

Chapter 11 Bonds Payable

 11.1 Characteristics of Bonds

 11.2 Types of Bond

 11.3 Tax advantage of bond financing

 11.4 Bonds Issued at Face Amount

 11.5 Bonds Issued at a Discount

 11.6 Bonds Issued at a Premium

 11.7 Bonds Sinking Funds

 11.8 Bond Redemption

 参考译文

Chapter 12 Financial Statements Analysis

 12.1 Basic Analytical Procedures

 12.2 Solvency Analysis

 12.3 Profitability Analysis

 参考译文

Chapter 13 Management Accounting Concepts

 13.1 The Differences between Managerial and Financial Accounting

 13.2 The Management Accountant in the Organization

 13.3 Managerial Accounting in the Management Process

 参考译文

Chapter 14 Cost Concepts and Classifications

 14.1 General Cost Classifications

 14.2 Product Costs versus Period Costs

 参考译文

Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis

 15.1 Cost Behavior

 15.2 Cost-Volume-Profit Relationships

 15.3 Break-Even Analysis

 参考译文

Chapter 16 Budgeting

 16.1 Objectives of Budgeting

 16.2 Static Budget and Flexible Budget

 16.3 Master Budget

 参考译文

参考文献

教学课时建议