《會計與財務管理專業英語》涵蓋了簿記、會計、財務管理的有關內容，具體分為三大部分，及時部分是基礎會計，第二部分是財務會計，第三部分是財務管理，將三個部分分別清晰地進行了論述，便于學生能夠循序漸進、由淺入深地進行學習。在及時部分，介紹了會計基本知識，會計要素、會計方程式、會計循環等，對基礎會計做了較為的介紹。在第二部分中，闡述了資產、負債、所有者權益的具體知識，還講述了財務報表的內容。第三部分則針對財務管理的專業知識，分別從融資、投資、營運資金和利潤分配等角度進行闡述。
《會計與財務管理專業英語》主要服務對象是各大、專院校的會計專業學生和在職會計人員，尤其適合于初學者循序漸進、由淺入深地學習。
叢書總序前言
PART1ACCOUNTING
UNIT1BasicAc
outing Chapter1IntroductiontoAc
ounting 2
1.1
DefinitionofAc
ounting 2
1.2
Profes
ionofAc
ounting 2
1.3
TypesofAc
ountingInformation 4
1.4
FinancialAc
ountingMeasurementBases 4MoreKnowledge 7 Chapter2TheStructureandChartofAc
ounts 11
2.1
Ac
ountTitle 11
2.2
TheStructureofAc
ounts 15MoreKnowledge 17 Chapter3TheAc
tingEquationandDoubleEntryBookke
ping 18
3.1
Ac
ountinments 18
gElenuo
3.2
TheAc
ountingEquation 19
3.3
DoubleEntry 22 Chapter4Ac
ountingCycle(Ⅰ) 25
4.1
TheJournalandJournalizingTransactions 25
4.2
TheLedgerandPostingTransactions 28
4.3
PreparingaTrialBalance 32 Chapter5Ac
ountingCycle(Ⅱ) 38
5.1
TimePeriodPrincipleandtheNe
dforAdjustments 38
5.2
Ac
rualVersusCashBasisofAc
ounting 38
5.3
PrepareAdjustingEntries 39
5.4
TheAdjustedTrialBalanceandPreparationofFinancialStatements 43
5.5
TheWorkshe
t 46
5.6
ClosingEntries 49
5.7
ThePostGclosingTrialBalance 51
5.8
TheStepsintheAc
ountingCycle 52 Chapter6BasicFinancialStatements 606.1StatementofProfitorLos
andComprehensiveIncome 60
6.2
StatementofChangesinOwners Equity 61
6.3
StatementofFinancialPosition 61
6.4
StatementofCashFlows 63UNIT2FinancialAc
ounting Chapter7Cash 67
7.1
NaturesofCash 67
7.2
ControlofCash 68
7.3
BankReconciliation 71 Chapter8Ac
ountsReceivable 77
8.1
NatureofAc
ountsReceivable 77
8.2
SalesDiscounts 77
8.3
SalesReturns 78
8.4
Ac
ountingforBadDebtExpense 78 Chapter9Inventory 85
9.1
NatureofInventory 85
9.2
PerpetualandPeriodicInventorySystems 86
9.3
InventoryCostFlow Methods 86 Chapter10FixedAs
ets 91
10.1
DefinitionofFixedAs
ets 91
10.2
AcquisitionofFixedAs
ets 91
10.3
DepreciationofFixedAs
ets 91
10.4
DisposalofFixedAs
ets 95 Chapter11IntangibleAs
ets 98
11.1
DefinitionofIntangibleAs
ets 98
11.2
VariousIntangibleAs
ets 98
11.3
AcquisitionofIntangibleAs
ets 99
11.4
AmortizationofIntangibleAs
ets 100 Chapter12Liabilities 102
12.1
DefinitionofLiabilities 102
12.2
Clas
ificationofLiabilities 102
12.3
DeterminableLiabilities 102 Chapter13Owners Equity 119
13.1
FormsofBusines
Organization 119
13.2
SoleProprietorshipsandPartnershipsAc
ounting 120
13.3
CorporationAc
ounting 131
Chapter14IncomeandExpenses 14214.1ContentsofIncome 14214.2Ac
ountingforRevenue 14214.3Ac
ountingforExpenses 144 Chapter15FinancialStatements(Ⅰ) 14715.1StatementofFinancialPosition 14715.2StatementofProfitorLos
andOtherComprehensiveIncome 158 Chapter16FinancialStatements(Ⅱ) 17016.1StatementofCashFlows 17016.2TheStatementofChangesinEquity 178
PART2FINANCE
Chapter17OverviewofFinance 18217.1TheMainContentofFinancialManagement 18217.2TargetsofFinancialManagement 18517.3TheMajorTasksoftheFinancialManager 187 Chapter18TimeValueofMoney 19018.1RelationshiptothePaymentDecision 19018.2FutureValueandPresentValueofSingleAmount 19018.3FutureandPresentValueofAnnuity 19218.4DeterminingofAnnuityValue 195 Chapter19InterestRates 19719.1HistoricalInterestRates 19719.2ReasonsforInterestRateChanges 19819.3InterestRatesQuotes 19919.4ConvertinganAPRtoanEAR 19919.5InflationandRealVersusNominalRates 19919.6RiskandTaxes 20019.7MarketInterestRatesModel 200 Chapter20DebtFinancing 20220.1ShortGtermDebtFinancing 20220.2LongGtermDebtFinancing 203 Chapter21EquityFinaning 20721.1TheConceptsofEqcuityFinancing 20721.2TheAdvantagesandDisadvantages 20721.3FactorsConsideredforChoosingaMethodofFinancing 20821.4SourcesofEquityFinancing 20821.5MethodsofEquityFinancing 209Chapter22CapitalBudgeting(Ⅰ) 212
22.1
ImportanceofCapitalBudgeting 212
22.2
Proces
andPrinciplesofCapitalBudgeting 212
22.3
IncrementalCashFlowsofProject 213MoreKnowledge 215 Chapter23CapitalBudgeting(Ⅱ) 216
23.1
CapitalBudgetingDecisionCriteria 216
23.2
PaybackPeriod(PP) 216
23.3
NetPresentValue(NPV) 217
23.4
Itraaeoeun( 217
nenlRtfRtrIRR)Chapter24WorkingCapitalManagement 219
24.1
WorkingCapitalTerminology 219
24.2
CashManagement 220
24.3
Ac
ountsReceivableManagement 221
24.4
InventoryManagement 222MoreKnowledge 225 Chapter25DistributionofProfits 227
25.1
TheBasicTheoryofDividendPolicy 227
25.2
DividendTheory 228
25.3
FactorsInfluencingtheDividendDecision 230
25.4
DividendPolicy 232MoreKnowledge 235 Chapter26FinancialPlanning 237
26.1
TheObjectiveofFinancialPlanning 237
26.2
TheBenefitsofFinancialPlanning 237
26.3
ImportantElementsinFinancialPlanning 238
26.4
TheFinancialPlanningModel 239
26.5
LinksBetwe
nLongGtermandShortGtermFinancingDecisions 240MoreKnowledge 245 Chapter27AnalyzingFinancialStatements 246
27.1
TheBroadCategoriesofRatios 246
27.2
ProfitabilityandReturnonCapital 249
27.3
Liquidity，Gearing/LeverageandWorkingCapital 250
27.4
Ef
iciencyRatios:ControlofReceivablesandInventories 253
27.5
Shareholders InvestmentRatios 255
PART 1
ACCOUNTING
UNIT1BasicAc
ounting
Chapter1IntroductiontoAcounting
1. 1Definition of Accounting
Acountingisoftendescribedasaserviceactivity.Itsfunctionistoprovidequantitative information，primarily financialin nature，about economic entities.The scope of ac
ounting includes first identifying economic events，then measuring，recording， summarizing，andreportingtheinformationtousers.Ac
ountingcoversasignificantlybroaderscopeofactivitiesthanbookke
ping.
Theprimaryusersareinvestorsand managers，butcreditors，government，labour unions，andthegeneralpublicalsouseac
ountinginformation.Financialstatementsreport ac
ountinginformationthatprovidesanswersto questionsaboutresources，earningprospects，expectedcashcol
ections，expensestobeincur
ed，debtGpayingability，tax col
ection，andnegotiatingwageagre
ments.
1. 2Profession of Accounting
Thedemandforac
ountingserviceshasincreasedwiththeincreaseinnumber，size andcomplexityofbusines
es.Inaddition，newlawsandregulationshavealsocreatedan increaseddemandforac
ounting.
Youmaywonderwhethertherearecare
ropportunitiesinac
ounting.Theansweris yes.Employmentopportunitiesintheprofes
ionofac
ountancyareexpectedtocontinueto growandexpand.InareportpreparedbytheU.S.DepartmentofLabor，theac
ountingprofes
ionisprojectedtoincreaseby39.8％ betwe
nthelate1980sandtheyear2000.
Acountantsareengagedineither (1)privateacountingor (2)publicacounting. Acountantsemployedbyabusines
firm oranotGforGprofitorganizationaresaidtobe engagedinprivateacounting.Acountantsandtheirstaf
whoprovideservicesonafe
basisaresaidtobeengagedinpublicac
ounting.
Experienceinprivateandpublicac
ountinghaslong be
nrecognizedasexcel
ent trainingfortopmanagementpositions.Manypositionsinindustry，andinstateandfederal agenciesareheldbyindividualswitheducationandexperienceinac
ounting.
1.PrivateAcounting
Thescopeofactivitiesand dutiesofprivateacountantsvaries widely.Ifprivate acountantsareemployedbya manufacturingfirmthey maybecal
edindustrialorcost acountants.Thechiefacountantinabusines
maybecal
edthecontrol er.Variousstate andfederalagenciesandothernotGforGprofitagenciesalsoemployac
ountants.
2.PublicAc
ounting
Inpublicac
ounting，anac
ountantmaypracticeasanindividualorasamemberofa publicac
ountingfirm.Publicac
ountantswhohavemetastate..seducation，experience， andexaminationrequirementsmaybecomeCertifiedPublicAc
ountants(CPAs).
TherequirementsforobtainingaCPAcertificatedif
eramongthevariousstates.Al
statesrequireacol
egeeducationinac
ounting，andmoststatesnowrequire150semester hoursofcol
egecredit.Inaddition，acandidatemustpas
atwoGdayexaminationprepared bytheAmericanInstituteofCertifiedPublicAc
ountants (AICPA).Howdif
icultisthe CPAexamination? Approximately30％ ofthecandidatespas
eachofthefourpartsofthe CPAexamination.Only10％to20％ pas
theentireexaminationatonetime.
3.SpecializedAc
ountingFields
You maythinkthatal
ac
ountingisthesame.However，you wil
findseveral specializedfieldsofac
ountinginpractice.Thetwomostcommonarefinancialac
ountingand managerial ac
ounting. Other fields include cost ac
ounting， environmental ac
ounting，internationalac
ounting，notGforGprofitac
ounting，andsocialac
ounting.
Financialac
ountingisprimarilyconcerned withtherecordingandreportingof economicdataandactivitiesforanentity.Althoughsuchreportsprovideusefulinformation formanagers，theyaretheprincipalreportsforowners，creditors，governmentalagencies， andthepublic.Financialac
ountantsfol
ow general
yac
eptedac
ountingprinciples (GAAP)inpreparingreportsforstockholdersandtheinvestingpublic.Theseprinciples ensurethatreportsfordif
erentcompaniescanbecompared.Forexample，theabilityto comparefinancialreportsises
entialforaninvestorwhoisdeciding whichcompanyto invest.
Managerialac
ounting，oftencal
ed managementac
ounting，usesbothfinancial ac
ountingandestimateddatatothe managementinrunningdayGtoGdayoperationsand planningfutureoperations.Managerialac
ountingcanprovidemanagerswithrelevantand timelyinformationandreports.Unlikefinancialac
ountants，managementac
ountantsare notrestrictedto using general
yac
epted ac
ounting principles.Instead，management ac
ountantsusethebasicprincipleofgatheringandreportinginformationthatisusefulto management.Thus，managerialreportscanwidelyof
erinformationandcontent
Managementac
ountantsareoftenconcernedwithidentifyingalternativeactio.nsand preparingreportsofevaluatingtheimpactofeachalternative.Forexample，thepresident ofacompanymightrequestananalysisofalternativeplansforfinancingtheconstructionof anewof
icebuilding.
1. 3Types of Accounting Information
Thetermsfinancialac
ounting，managementac
ountingandtaxac
ountingareoften usedindescribingthre
typesofac
ountinginformationthatare widelyusedinthe busines
community.
1)FinancialAc
ounting
Financial ac
ounting refers to information describing the financial resources， obligationsandactivitiesofaneconomicentity，eitheranorganizationoranindividual. Ac
ountant
很不錯，和其他人的都是一樣的。
都是英文，適合有點英語基礎的讀者！
很好～全英文的
很好很好很好很好很好很好很好很好很好很好很好很好很好很好很好很好很好
好
學者循序漸進、由淺入深地學習。簡介【作者】【內容】《會計與財務管理專業英語》涵K蓋了簿記、會計、財務管會計與財務管理專業
是財會英語的經典版，內容很全，詞匯量夠
剛剛收到，試看了一下，速度還可以，包裝不錯，不過質量還是不錯的，我很滿意
專業英語書，老師指定的
質量優良正品164278
質量保證值得信賴249985
不錯
書不錯，純英文的
看起來不錯
正品呢
書稍微有點褶皺，還是可以的。
內容沒有細看，印刷質量一般，紙糙。
可以
很好，還沒有看，喜歡在當當上買書，價格實惠，這次是給教研室買書。
只不過是全英文的，有點糾結
好
整體感覺不錯
想學點會計方面的知識，特別是英文版的！
蠻好的，印刷清晰
內容充實，講解詳細，還有習題，很實用
包裝的很好，當當網買書，不后悔
質量很不錯的書 值得購買
包裝只有外頭的一兩層袋子，還好書沒有什么損害還可以?？傮w還不錯~~~~~~~~~~~
拿到手就很喜歡，輕便方便攜帶，通俗易懂，是會計人員好英語的好幫手。
