1.本书体系设计合理，难度适中，且已得到次数（第1版）教师和学生的高度认可。 2.本书内容适应学生学习需求。本书作者多年来从事会计类课程的双语课程讲授，熟悉会计专业英语讲授的重难，能够适应学生的学习需求设计课程体系。 3.本文作者已任教20年，教学经验丰富，在业内有一定知名度。
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内容提要
前言
Chapter 1 Overview of Accounting
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
1.1 Accounting and Accounting Profession
1.2 Accounting Assumptions
1.3 Accounting Principles
1.4 Quality Characteristics of Accounting Information
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
2.1 Accounting Equation and Double-entry Accounting
2.2 Definition of Accounting Cycle
2.3 Journals and Ledgers
2.4 Adjusting
2.5 Closing Process
2.6 Trial Balance
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 3 Financial Statements
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
3.1 Balance Sheet
3.2 Income Statement
3.3 Cash Flow Statement
3.4 Statement of Changes in Equity
3.5 Notes to Financial Statements
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 4 Current Assets
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
4.1 Monetary Capital
4.2 Receivables
4.3 Inventories
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 5 Non-current Assets
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
5.1 Fixed Assets
5.2 Intangible Assets
5.3 Investments in Securities
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 6 Liabilities
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
6.1 Current Liabilities
6.2 Non-current Liabilities
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 7 Owner’s Equity
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
7.1 Forms of Business Entity
7.2 Owner’s Equity of Corporations
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 8 Revenue and Expense
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
8.1 Revenue
8.2 Expense
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 9 Cost Accounting
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
9.1 Overview of Cost Accounting
9.2 Cost Classification
9.3 Costing Method
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 10 Auditing
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
10.1 Introduction to Auditing
10.2 Auditing Procedure
10.3 Internal Control
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
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