本书系统介绍了会计学的基本知识，主要包括会计基本理论知识（会计的概念、原则，会计职业道德），会计实务知识（各类会计要素及其账户结构，会计等式，记账规则，复式记账原理，日记账、明细账以及总账），会计循环（记账、过账，试算平衡，期末对账、账项调整和结账）以及财务报告（资产负债表、利润表和现金流量表的编制与分析）。

Part I Basics of Accounting

Chapter 1 Introduction of Accounting

Learning Objectives

1.1 Accounting

1.2 Purpose of Accounting

1.3 Accounting Profession and Accounting Ethics

Key Words and Phrases

Exercises

Part II Accounting Elements and Double Entry Bookkeeping

Chapter 2 Assets

Learning Objectives

2.1 Types of Assets

2.1.1 Current assets

2.1.2 Long-term assets

2.2 Depreciation of Fixed Assets

Key Words and Phrases

Exercises

Chapter 3 Liabilities

Learning Objectives

3.1 Current Liabilities

3.1.1 Accounts payableNotes payable

3.1.2 Unearned revenue

3.1.3 Income taxes payable

3.1.4 Contingent liabilities

3.2 Long-term Liabilities

Key Words and Phrases

Exercises

Chapter 4 The Owner’s Equity Accounts

Learning Objectives

4.1 Sole Proprietorship and Partnerships Accounting

4.1.1 Opening the accounts of a new partnership

4.1.2 Additional investments

4.1.3 Closing the accounts of a partnership at year-end

4.1.4 Income statement for a partnership

4.1.5 Statement of partners’ equity

4.2 Owner’s Equity of Corporations

4.2.1 Issuance of Shares

4.2.2 Retained Earnings

Key Words and Phrases

Exercises

Chapter 5  Revenue, Expense and Profit

Learning Objectives

5.1 Revenue

5.1.1 Features of Revenue

5.2 The Classification of RevenueExpense

5.2.1 Features of Expense

5.2.2 The Classification of Expense

5.3 Profit

Key Words and Phrases

Exercises

Chapter 6 Accounting Equation and Double-Entry System

Learning Objectives

6.1 Accounting Element

6.2 Accounting Equation

6.3 Introduction to the Methods of Bookkeeping

6.3.1 Bookkeeping Methods

6.3.2 Single Entry Bookkeeping

6.3.3 Double Entry Bookkeeping

6.4 Debit-Credit Bookkeeping

6.4.1 The Origin and Evolution of Debit-Credit Bookkeeping

6.4.2 The Theoretical Foundation of Debit-Credit Bookkeeping

6.4.3 Main Contents of Debit-Credit Bookkeeping

6.5 Parallel Recording of General Ledger and Subsidiary Ledger

Key Words and Phrases

Exercises

Part III Accounting Cycle and Financial Statement

Chapter 7 Accounting Cycle

Learning Objectives

7.1 Journalizing and Posting Transactions

7.1.1 The Journal

7.1.2 Journalizing

7.1.3 Posting

Key Words and Phrases 1

Exercises 1

7.2 Adjusting and Closing Procedures

7.2.1 Adjust Entries2 Covering Recorded Data

7.2.2 Adjusting Entries Covering Unrecorded Data

7.2.3 Closing Entries

7.2.4 Ruling Accounts

7.2.5 Post-Closing Trial Balance

Key Words and Phrases 2

Exercises 2

Chapter 8 Financial Statements

Learning Objectives

8.1 Balance Sheet

8.2 Income Statement

8.3 Cash Flow Statement

8.4 Qualitative Characteristics of Financial Statements

Key Words and Phrases

Exercises

参考译文

附录 1  国际会计术语英汉对照

附录 2  会计英语专业词汇例解

参考文献