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

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