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| 內容簡介： |
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本书主要介绍了会计英语的财务会计方面的相关知识，主要包括财务会计理论框架，会计循环，基本财务报表，流动资产（上）——现金、短期投资、应收款项，流动资产（下）——存货，长期资产，长期资产，长期负债，股东权益，现金流量表，财务报表分析等。第五版在第四版的基础上根据财会方面的相关变化增加和修改了部分内容，特别是相关案例。同时，为了更好地满足学生的学习需要，本书第五版增加了二维码等内容，从而以新形态教材的形式出版。
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| 目錄：
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Part One Accounting Theory—Concepts and Framework CHAPTER 1 Accounting:The Basis for Decisions /3 1. 1 Accounting: Information for Decision Making/3 1. 2 Financial Accounting Information/6 1. 3 Profession Fields of Accounting/8 Extending your knowledge—Accounting Ethic / 10 Key words， phrases， and special terms / 11 Multiple-choice Questions / 12 Exercises / 13 Cases / 14 CHAPTER 2 Theoretical Framework Underlying Financial Accounting /16 2. 1 Nature of a Theoretical Framework/16 2. 2 First Level: Basic Objectives/17 2. 3 Second Level:Fundamental Concepts/18 2. 4 Third Level: Recognition and Measurement Concepts/19 Extending your knowledge—Industry Practice / 23 Key words， phrases， and special terms / 23 Multiple-choice Questions / 24 Exercise / 25 Cases / 25 Part Two Accounting Information—Recording and Disclosure CHAPTER 3 Accounting Cycle /29 3. 1 Double-entry Accounting/29 3. 2 Journalizing and Posting/32 3. 3 End of period Adjusting Entries/33 3. 4 Work Sheet/35 3. 5 Closing Entry/37 3. 6 Preparing Financial Statements/38 Extending your knowledge—Adjustment for Taxes in Unprofitable Periods / 39 Key words， phrases， and special terms / 40 Multiple choice Questions / 41 Exercises / 42 Cases / 44 CHAPTER 4 Basic Financial Statements /45 4. 1 Balance Sheet/45 4. 2 Income Statement/49 Extending your knowledge—Combined Statement of Income and Retained Earnings / 52 Key words， phrases， and special terms / 53 Multiple-choice Questions / 54 Exercises / 55 Cases / 56 Part Three Accounting Elements (Assets)—Recognition and Measurement CHAPTER 5 Current Assets—Cash， Temporary Investments， Receivables /61 5. 1 Cash/61 5. 2 Temporary Investments/66 5. 3 Accounts Receivable/68 5. 4 Notes Receivable/73 Extending your knowledge—Factoring Accounts Receivable / 76 Key words， phrases， and special terms / 76 Multiple-choice Questions / 78 Exercises / 79 Cases / 81 CHAPTER 6 Current Assets (Continued)—Inventories /83 6. 1 Inventory Systems/83 6. 2 Inventory Measurement/86 6. 3 Estimating Inventories/91 Extending your knowledge—LIFO Reserves / 93 Key words， phrases， and special terms / 94 Multiple choice Questions / 95 Exercises / 97 Cases / 98 CHAPTER 7 Long-term Assets /100 7. 1 Plant Assets/100 7. 2 Intangible Assets/107 7. 3 Natural Resources/109 Extending your knowledge—Non-monetary Transactions / 110 Key words， phrases， and special terms / 111 Multiple-choice Questions / 113 Exercises / 114 Cases / 116 Part Four Accounting Elements (Liability and Equity)—Recognition and Measurement CHAPTER 8 Current Liabilities /119 8. 1 Current Liabilities of Known Amount/119 8. 2 Current Liabilities that must be Estimated/122 Extending your knowledge—Contingent Liabilities / 124 Key words， phrases， and special terms / 124 Multiple-choice Questions / 124 Exercises / 126 Cases / 127 CHAPTER 9 Long term Liabilities /128 9. 1 The Basic Concepts of Bonds/128 9. 2 Issuing Bonds Payable/131 9. 3 Amortization of Bond Discount and Premium/134 9. 4 Early Retirement of Bonds Payable/137 9. 5 Convertible Bonds and Notes/137 Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock/ 138 Key words， phrases， and special terms / 139 Multiple-choice Questions / 140 Exercises / 141 Cases / 142 CHAPTER 10 Stockholders’ Equity /144 10. 1 Stock/144 10. 2 Common Stock and Preferred Stock/145 10. 3 Issuance Stock/148 10. 4 Dividends/149 10. 5 Stock Splits/150 10. 6 Treasury Stock/151 10. 7 Donated Capital/152 Extending your knowledge—Book Value and Market Price / 153 Key words， phrases， and special terms / 154 Multiple-choice Questions / 154 Exercises / 156 Cases / 157 Part Five Accounting Analysis—Understanding and Application CHAPTER 11 Statement of Cash Flows /161 11. 1 Function of the Statement of Cash Flows/161 11. 2 Classifications of Cash Flows/162 11. 3 Preparation of the Statement of Cash Flows/162 11. 4 A Complete Illustration/170 Extending your knowledge—Free Cash Flow / 171 Key words， phrases， and special terms / 172 Multiple-choice Questions / 172 Exercises / 173 Cases / 174 CHAPTER 12 Financial Statement Analysis /175 12. 1 Objectives of Financial Statement Analysis/175 12. 2 Basic Analytical Procedures/176 12. 3 Current Position Analysis/178 12. 4 Assets Management Analysis/180 12. 5 Solvency Ability Analysis/183 12. 6 Profitability Analysis/184 Extending your knowledge—Ratio of Liabilities to Stockholders’Equity / 187 Key words， phrases， and special terms / 188 Multiple-choice Questions / 189 Exercises / 190 Cases / 190
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