本书注重知识体系的完整，突出会计英语实践能力和应用技能的培养，并注重教学内容和教材结构的创新。由于本书具有知识系统、内容翔实、案例丰富、贴近实际、突出实用性、通俗易懂、便于学习等特，
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6.2
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内容提要
前言
Chapter 1 Overview of Accounting
Listening Online
Learning Objectives
1.1 Accounting and Accounting Profession
1.1.1 Ethics
1.1.2 Accounting Function
1.1.3 Accounting Information Users
1.1.4 Accounting Profession
1.2 Accounting Assumptions
1.2.1 Business Entity
1.2.2 Going-concern
1.2.3 Monetary Unit
1.2.4 Time Period
1.3 Accounting Principles
1.3.1 Accrual Basis
1.3.2 Historical Cost
1.3.3 Realization
1.3.4 Matching
1.3.5 Full Disclosure
1.4 Quality Characteristics of Accounting Information
1.4.1 Relevance
1.4.2 Reliability
1.4.3 Comparability
1.4.4 Materiality
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
Listening Online
Learning Objectives
2.1 Accounting Equation and Double-entry Accounting
2.1.1 Accounting Equation
2.1.2 Double-entry System
2.2 Accounting Cycle
2.3 Journals
2.4 Ledgers
2.5 Adjusting
2.5.1 Prepaid Expenses
2.5.2 Accrued Expenses
2.5.3 Accrued Revenues
2.5.4 Unearned Revenues
2.6 Closing Process
2.6.1 Temporary and Permanent Accounts
2.6.2 Posting Closing Entries
2.7 Trial Balance
2.7.1 Steps in Preparing a Trial Balance
2.7.2 Searching For and Correcting Errors
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 3 Financial Statements
Listening Online
Learning Objectives
3.1 Balance Sheet
3.1.1 Components of Balance Sheet
3.1.2 Form of Balance Sheet
3.2 Income Statement
3.2.1 Components of Income Statement
3.2.2 Form of Income Statement
3.3 Cash Flow Statement
3.3.1 Components of Cash Flow Statement
3.3.2 Preparation of Cash Flow Statement
3.4 Statement of Changes in Equity
3.4.1 Components of Statement of Changes in Equity
3.4.2 Preparation of Statement of Changes in Equity
3.5 Notes to Financial Statements
3.5.1 Accounting Policy
3.5.2 Financial Instruments
3.5.3 Related Party Transactions
3.5.4 Contingencies
3.5.5 Subsequent Events
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 4 Current Assets
Listening Online
Learning Objectives
4.1 Monetary Capital
4.1.1 Cash
4.1.2 Management of Cash-bank Reconciliation
4.1.3 Internal Control Over Cash
4.1.4 Petty Cash Fund
4.1.5 Cash Over and Short
4.2 Receivables
4.2.1 Classification of Receivables
4.2.2 Bad Debts
4.2.3 Estimation of Bad Debts
4.3 Inventories
4.3.1 Inventory System
4.3.2 Cost of Inventory Acquired
4.3.3 Ending Inventory Valuation
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 5 Non-current Assets
Listening Online
Learning Objectives
5.1 Fixed Assets
5.1.1 Definition and Characteristics of Fixed Assets
5.1.2 Classification of Fixed Assets
5.1.3 Costs of Fixed Assets
5.1.4 Post-Acquisition Expenditures
5.1.5 Depreciation and Impairment
5.1.6 Disposals of Fixed Assets
5.2 Intangible Assets
5.2.1 Definition and Characteristics of Intangible Assets
5.2.2 Main Categories of Intangible Assets
5.2.3 Recognition and Measurement of Intangible Assets
5.2.4 Post-Acquisition Measurement
5.2.5 Disposals of Intangible Assets
5.3 Investments
5.3.1 Objectives of Investment
5.3.2 Types of Securities
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 6 Liabilities and Owner's Equity
Listening Online
Learning Objectives
6.1 Current Liabilities
6.1.1 Definition of Current Liabilities
6.1.2 Accounts Payable
6.1.3 Short-term Notes Payable
6.1.4 Unearned Revenue
6.1.5 Short-term Borrowings
6.1.6 Accrued Liabilities
6.1.7 Dividend Payable
6.1.8 Current Portion of Long-term Obligation
6.2 Non-Current Liabilities
6.2.1 Long-Term Borrowings
6.2.2 Bonds Payable
6.2.3 Long-Term Notes Payable
6.2.4 Pension Plans
6.3 Types of Organization
6.3.1 Sole Proprietorship
6.3.2 Partnership
6.3.3 Corporation
6.4 Owner's Equity
6.4.1 Rights of Stockholders
6.4.2 Retained Earnings
6.4.3 Dividend
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 7 Revenue and Expense
Listening Online
Learning Objectives
7.1 Revenue
7.1.1 Definition of Revenue
7.1.2 The Earning Process of Revenue
7.1.3 Recognition of Revenue
7.2 Expense
7.2.1 Definition of Expense
7.2.2 Cost VS Expense
7.2.3 Recognition of Expense
7.2.4 Specific Expense Items
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 8 Cost Accounting
Listening Online
Learning Objectives
8.1 Overview of Cost Accounting
8.1.1 Definition of Cost Accounting
8.1.2 Features of Cost Accounting
8.1.3 Financial Accounting, Management Accounting and Cost Accounting
8.1.4 Cost Classifications
8.2 Costing Method
8.2.1 Job-Order Costing
8.2.2 Process Costing
8.2.3 Activity Based Costing
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 9 Management Accounting
Listening Online
Learning Objectives
9.1 Introduction to Management Accounting
9.1.1 Definition of Management Accounting
9.1.2 Comparison of Financial and Management Accounting
9.1.3 Functions of Management Accounting
9.2 Cost Behavior
9.2.1 Variable Cost
9.2.2 Fixed Cost
9.2.3 Mixed Cost
9.3 Cost-Volume-Profit Analysis
9.3.1 Basic Concept of Cost-Volume-Profit Analysis
9.3.2 Break-Even Analysis
9.3.3 Target Profit Analysis
9.4 Budget and Performance Evaluation
9.4.1 Budget
9.4.2 Performance Evaluation
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 10 Audit
Listening Online
Learning Objectives
10.1 Introduction to Audit
10.1.1 Definition of Audit
10.1.2 Types of Audit
10.1.3 Types of Auditors
10.1.4 Componets of Audit Report
10.2 Audit Procedure
10.2.1 Management Assertions
10.2.2 Identify Audit Objectives
10.2.3 Carry Out Audit Specifically
10.3 Internal Control
10.3.1 Definition of Internal Control
10.3.2 Development History of Internal Control
10.3.3 Elements of Internal Control
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
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