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会计英语:双语版:bilingual edition:财务会计:Financial accounting 本书特色
《会计英语——财务会计》（双语版?第二版）自2010年修订出版，至今已有四年之余。作为《会计英语》（双语版）系列教材之一，本书一直被许多高校师生与自学读者喜爱并受用， 为了使本教材不断更新完善，不断充实内容，以更好地满足广大读者的需求，我们再次对本书进行了修订与完善。
本次修订与完善主要包括以下几方面：
1.充实部分章节内容，使有关理论与方法的阐更详细完整，尤其是第十二章财务报表分析部分增加了主要财务指标的计算公式，便于读者理解与应用。
2.增补部分章节后的练习（exercises）与案例（cases）,以便读者能更多地通过典型经济业务与案例分析，加深理解有关章节所阐述的会计理论与实务方法。
3.完善部分练习（exercises）答案，以供读者更好地理解参考，便于自我检查。
会计英语:双语版:bilingual edition:财务会计:Financial accounting 内容简介
本书主要内容包括: 会计理论 —— 概念与框架、会计信息 —— 归集与披露、会计要素 (资产) —— 确认与计量、会计要素 (负债与权益) —— 确认与计量等。
会计英语:双语版:bilingual edition:财务会计:Financial accounting 目录
part one accounting theory
-concepts and framework
chapter 1 accounting:the basis for decisions
1.1 accounting: information for decision making
1.2 financial accounting information
1.3 profession fields of accounting
extending your knowledge—accounting ethic
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 2 theoretical framework underlying financial accounting
2.1 nature of a theoretical framework
2.2 first level: basic objectives
2.3 second level:fundamental concepts
2.4 third level: recognition and measurement concepts
extending your knowledge—industry practice
key words, phrases, and special terms
multiple-choice questions
exercise
cases
part two accounting information
—recording and disclosure
chapter 3 accounting cycle
3.1 double-entry accounting
3.2 journalizing and posting
3.3 end-of-period adjusting entries
3.4 work sheet
3.5 closing entry
3.6 preparing financial statements
extending your knowledge—adjustment for taxes in unprofitable periods
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 4 basic financial statements
4.1 balance sheet
4.2 ine statement
extending your knowledge—combined statement of ine and retained earnings
key words, phrases, and special terms
multiple-choice questions
exercises
cases
part three accounting elements (assets)
—recognition and measurement
chapter 5 current assets—cash, temporary investments, receivables
5.1 cash
5.2 temporary investments
5.3 accounts receivable
5.4 notes receivable
extending your knowledge—factoring accounts receivable
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 6 current assets (continued)—inventories
6.1 inventory systems
6.2 inventory measurement
6.3 estimating inventories
extending your knowledge—lifo reserves
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 7 long-term assets
7.1 plant assets
7.2 intangible assets
7.3 natural resources
extending your knowledge—non-moary transactions
key words, phrases, and special terms
multiple-choice questions
exercises
cases
part four accounting elements (liability and equity)
—recognition and measurement
chapter 8 current liabilities
8.1 current liabilities of known amount
8.2 current liabilities that must be estimated
extending your knowledge—contingent liabilities
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 9 long-term liabilities
9.1 the basic concepts of bonds
9.2 issuing bonds payable
9.3 amortization of bond discount and premium
9.4 early retirement of bonds payable
9.5 convertible bonds and notes
extending your knowledge—advantages of financing operations with bonds versus stock
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 10 stockholders’ equity
10.1 stock
10.2 common stock and preferred stock
10.3 issuance stock
10.4 dividends
10.5 stock splits
10.6 treasury stock
10.7 donated capital
extending your knowledge—book value and market price
key words, phrases, and special terms
multiple-choice questions
exercises
cases
part five accounting analysis
—understanding and application
chapter 11 statement of cash flows
11.1 function of the statement of cash flows
11.2 classifications of cash flows
11.3 preparation of the statement of cash flows
11.4 a complete illustration
extending your knowledge—free cash flow
key words, phrases, and special terms
multiple-choice questions
exercises
cases
chapter 12 financial statement analysis
12.1 objectives of financial statement analysis
12.2 basic analytical procedures
12.3 current position analysis
12.4 assets management analysis
12.5 solvency ability analysis
12.6 profitability analysis
extending your knowledge—ratio of liabilities to stockholders’ equity
key words, phrases, and special terms
multiple-choice questions
exercises
cases
**篇 会计理论
——概念与框架
**章 会计:决策的基础
1.1 会计:决策信息
1.2 财务会计信息
1.3 会计的职业领域
知识拓展——会计道德
第二章 财务会计理论框架
2.1 理论框架的性质
2.2 **层次: 基本目标
2.3 第二层次: 基本概念
2.4 第三层次: 确认与计量概念
知识拓展——行业实务
第二篇 会计信息
——归集与披露
第三章 会计循环
3.1 复式记账制
3.2 日记账和分类账
3.3 期末账项调整
3.4 工作底表
3.5 结账分录
3.6 编制财务报表
知识拓展——无盈利时期的所得税调整
第四章 基本财务报表
4.1 资产负债表
4.2 收益表
知识拓展——收益与留存收益合并报表
第三篇 会计要素(资产)
——确认与计量
第五章 流动资产(上)——现金、短期投资、应收款项
5.1 现金
5.2 短期投资
5.3 应收账款
5.4 应收票据
知识拓展——应收账款保理
第六章 流动资产(下)——存货
6.1 存货的盘存
6.2 存货的计价
6.3 存货的估价
知识拓展——后进先出储备
第七章 长期资产
7.1 固定资产
7.2 无形资产
7.3 自然资源
知识拓展——非货币性交易
第四篇 会计要素(负债与权益)
——确认与计量
第八章 流动负债
8.1 金额确定的流动负债
8.2 需要估计的流动负债
知识拓展——或有负债
第九章 长期负债
9.1 债券的基本概念
9.2 债券发行的会计处理
9.3 债券溢折价摊销
9.4 债券的提前赎回
9.5 可转换债券和票据
知识拓展——债券筹资和股票筹资的优劣
第十章 股东权益
10.1 股票
10.2 普通股和优先股
10.3 股票发行
10.4 股利
10.5 股票分割
10.6 库藏股
10.7 受赠资本
知识拓展——账面价值和市场价值
第五篇 会计分析
——理解与运用
第十一章 现金流量表
11.1 现金流量表的功用
11.2 现金流量的分类
11.3 现金流量表的编制
11.4 完整的列示
知识拓展——自由现金流
第十二章 财务报表分析
12.1 财务报表分析的目的
12.2 基本分析程序
12.3 流动性分析
12.4 资产管理分析
12.5 偿债能力分析
12.6 盈利能力分析
知识拓展——产权比率
answers for multiple-choice questions
partial answers for exercises
主要参考文献
**版后记
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