本書以現(xiàn)代高職教育項目任務(wù)驅(qū)動理論為指導(dǎo)，按先深化理性認識再到實際運用的次序編排章節(jié)內(nèi)容。全書共8 章：會計概述；會計循環(huán)；資產(chǎn)；負債；所有者權(quán)益；收入、費用與利潤；財務(wù)報表；財務(wù)報表分析。每章均包括課前任務(wù)、導(dǎo)入、正文、專業(yè)術(shù)語、練習五個部分，符合學習者的認知習慣。 本書可作為高職高專會計、財經(jīng)、管理專業(yè)作為專業(yè)英語教材，也可供廣大會計從業(yè)人員以及其他希望提高涉外會計英語能力的學習者使用。
蘇�；ǎ�，副教授，1991年7月－2005年7月，婁底職業(yè)技術(shù)學院外語系任教；2005年7月—現(xiàn)在，長沙民政職業(yè)技術(shù)學院外語學院任教。主要著作方向為應(yīng)用語言學和商務(wù)英語。
Chapter 1 General Introduction to Accounting ............................................................... 1
Section 1 Accounting Assumptions and Accounting Principles ................................... 2
Section 2 Accounting Elements and Accounting Equation .......................................... 5
Section 3 Ethics in Accounting ..................................................................................... 8
Chapter 2 Accounting Cycle ........................................................................................ 13
Section 1 T-Accounts and Double-entry System ........................................................ 14
Section 2 Journals and Ledger .................................................................................... 16
Section 3 Trial Balance ............................................................................................... 19
Section 4 Accounting Adjustments ............................................................................. 20
Section 5 Closing an Account ..................................................................................... 22
Chapter 3 Assets ......................................................................................................... 26
Section 1 Current Assets ............................................................................................. 27
Section 2 Long-term Assets ........................................................................................ 34
Chapter 4 Liabilities ..................................................................................................... 45
Section 1 Current Liabilities ....................................................................................... 47
Section 2 Non-current Liabilities ............................................................................... 50
Chapter 5 Owner’s Equity ............................................................................................ 59
Section 1 Paid-in Capital ............................................................................................ 60
Section 2 Retained Earnings ....................................................................................... 63
Chapter 6 Revenues, Expenses and Profit .................................................................. 70
Section 1 Revenues ..................................................................................................... 71
Section 2 Expenses ..................................................................................................... 75
Section 3 Profit ........................................................................................................... 77
Chapter 7 Financial Statements ................................................................................... 84
Section 1 Balance Sheet ............................................................................................. 86
Section 2 Income Statement ....................................................................................... 91
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VI
Section 3 Cash Flow Statement .................................................................................. 95
Chapter 8 Financial Statement Analysis .................................................................... 102
Section 1 Ratio Analysis ........................................................................................... 104
Section 2 Horizontal Analysis .................................................................................. 109
Section 3 Vertical Analysis ....................................................................................... 112
Appendix A 復(fù)利現(xiàn)值系數(shù)表（PVIF 表） ................................................................... 120
Appendix B 年金現(xiàn)值系數(shù)表（PVIFA 表） ................................................................. 121
Bibliography ..................................................................................................................122
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