本教材為適用我國經濟發(fā)展的需要，順應高職高專人才培養(yǎng)目標的要求，適用對外經濟貿易會計核算的需要，以現代企業(yè)所處的社會經濟環(huán)境為背景，以企業(yè)為主體編寫而成。本教材密切聯系現代會計的基本理論、基本方法和實用操作技術，以英語語言系統(tǒng)地介紹了現代會計，突出通用性、可讀性和實踐性。本教材以會計基本理論、基本知識、基本方法為重點，注重強化案例教學，注重培養(yǎng)學生會計英語的實際操作能力以及分析問題解決問題的能力。
Chapter 1 An Introduction to Accounting
導學目標Learning Objectives
導學資料Reading Material
1.1 What is Accounting
1.2 Businesses：Forms and Activities
1.3 The History and Development
1.4 Users of Accounting Information
1.5 Professional Ethics in Accounting
1.6 Management Accounting and Financial Accounting
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
Chapter 2 Fundamental Accounting Concepts
導學目標Learning Objectives
導學資料Reading Material
2.1 The Conceptual Framework
2.2 Qualitative Characteristics of Useful Information
2.3 Assumptions
2.4 Principles
2.5 The Accounting Cycle
2.6 Economic Events
2.7 The Accounting Equation
2.8 Analyze Business Transactions on the Accounting Equation
2.9 The Account
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
Chapter 3 Recording Business Transactions
導學目標Learning Objectives
導學資料Reading Material
3.1 Double-Entry Accounting System
3.2 Journalizing Business Transaction
3.3 Recording Transactions in Journals
3.4 Post to the Ledger
3.5 Illustration of Recording Transactions
3.6 Prepare a Trial Balance
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
Chapter 4 Account for Cash and Receivables
導學目標Learning Objectives
導學資料Reading Material
4.1 Operating Cycle
4.2 Current Assets
4.3 Cash Recording
4.4 Cash Control
4.5 Cash Management
4.6 Types of Receivables
4.7 Accounts Receivable
4.8 Notes Receivable
4.9 Accounting for Bad Debts
4.10 Direct Write—Off Method for Bad Debts
4.11 Allowance Method for Bad Debts
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
Chapter 5 Inventory and Cost of Goods Sold
導學目標Learning Objectives
導學資料Reading Material
5.1 Nature of Inventory and Cost of Goods Sold
5.2 Inventory Systems
5·3 Accounting for Purchases of Inventory——Perpetual System
5.4 Accounting for Sales of Inventory——Perpetual System
5.5 Costing Inventory
5.6 Inventory Costing Methods
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
Chapter 6 Liabilities and Stockholders’Equity
導學目標Learning Objectives
導學資料Reading Material
6.1 Liabilities Recognition and Measurement
6.2 Current Liabilities
6.3 Long-term Debt
6.4 Stockholders’Equity
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
Chapter 7 Basic Financial Statements
導學目標Learning Objectives
導學資料Reading Material
7.1 The Four Basic Financial Statements
7.2 The Balance Sheet
7.3 The Income Statement
知識總結Summary of Learning Objectives
會計詞匯Accounting Vocabulary
練習測試Exercises
練習參考答案Solutions to Exercises
參考文獻
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