本书是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和个性逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。因此，本书十分适合帮助高职和应用型本科财会类专业和英语专业学生应用英语进行会计知识学习和会计业务实践。
本书是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和修改，逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。因此，本书十分适合帮助高职和应用型本科财会类专业和英语专业学生应用英语进行会计知识学习和会计业务实践。
同时，本书在设计逻辑和素材选择上有机结合了国际上主要的会计师执业资格考试体系的要求，从打基础的角度出发，很好地反映了ACCA、CIMA、AAT和CAT入门级科目的考试内容(详见Preface)。因此，本书特别适合海外攻读财会类专业及相关课程者进行专业学习准备，同时也适合准备参加上述考试者作为备考参考。此外，由于很好地体现了会计实务中的英语应用，本书也十分适合准备和正在从事涉外会计工作的会计人员作为工作参考。
Preface 引言 1
Chapter 1 Step into World of Accounting 初识会计 2
Learning Objectives 2
1.1 Nature of Business 2
1.2 Role of Accounting in Business 6
1.3 Users of Accounting Information 7
1.4 Types of Accounting 10
1.5 The Accounting Profession and Careers 11
1.6 Accountancy Bodies 13
1.7 Accounting Regulatory System 14
1.8 Accounting Conceptual Framework 14
Chapter Summary 17
Chapter 2 Financial Statements 财务报表 18
Learning Objectives 18
2.1 Financial Statements 18
2.2 Balance Sheet 19
2.3 Income Statement 20
2.4 Cash Flow Statement 21
2.5 Qualitative Characteristics of Financial Statements 24
2.6 Definition of Accounting Elements in Financial Statements 25
2.7 Balance Sheet and Accounting Equation 29
Chapter Summary 35
Chapter 3 Double Entry Bookkeeping & Ledger Accounts 复式记账与总分类账 36
Learning Objectives 36
3.1 Duality Concept 36
3.2 Double Entry Bookkeeping 36
3.3 Ledger Accounts 37
Chapter Summary 47
Chapter 4 Journalizing， Posting and Trial Balance 分录、过账与试算平衡 48
Learning Objectives 48
4.1 Introduction 48
4.2 Chart of Accounts 49
4.3 The General Journal 54
4.4 Journalizing Transactions 55
4.5 Posting to the Ledger 56
4.6 Make Trial Balance 58
Chapter Summary 66
Chapter 5 Complete The Accounting Cycle 完整的会计循环 67
Learning Objectives 67
5.1 Steps in Accounting Cycle 67
5.2 Preparing End–of–Period Worksheet 68
5.3 End-of-Period Adjustment 70
5.4 Prepare Financial Statements Based on Worksheet 73
5.5 Closing Entries 74
Chapter Summary 78
Chapter 6 Accounting for Merchandising Business 商品流通企业会计 79
Learning Objectives 79
6.1 Operating Cycle of Merchandising Business 79
6.2 Purchase Transactions 80
6.3 Sales Transactions 83
6.4 Transportation Costs 86
6.5 Sales Taxes 87
6.6 Merchandise Shrinkage 87
Chapter Summary 88
Chapter 7 Accounting for Manufacturing Business 制造企业会计 89
Learning Objectives 89
7.1 Operating Cycle of Manufacturing Business 89
7.2 Purchase Transactions 90
7.3 Manufacturing Process 91
7.4 Sales Transactions 93
Chapter Summary 94
Chapter 8 Financial Analysis 财务分析 95
Learning Objectives 95
8.1 Financial Analysis 95
8.2 Financial Ratios 95
8.3 Application of Financial Ratios Analysis 100
8.4 Methods of Financial Analysis 102
8.5 Limitations of Financial Ratios 102
Chapter Summary 103
Chapter 9 Applications of Information Technology 信息技术应用 104
Learning Objectives 104
9.1 Manual System vs. Computerized System 104
9.2 Integrated Accounting Packages 105
9.3 Microcomputer Accounting Packages 106
9.4 Spreadsheets 107
9.5 Database Systems 108
9.6 Accounting Software Solutions 109
Chapter Summary 116
Chapter 10 Working as An Accountant 会计师的工作 117
Learning Objectives 117
10.1 Applying for An Accounting Job 117
10.2 Get Familiar with Working Environment 123
10.3 Accounting Related Letters and Statements 124
10.4 Accounting Related Reports and Documents 131
Chapter Summary 136
References 参考文献 137
Glossary 词汇表 138
Index Useful Accounting Websites 值得了解的会计网站 148
As a result of globalization for organizations operations, International Accounting Standards Committee （IASC） was found in 1973, with the responsibility to introduce International Accounting Standards （LASs） to harmonize possible different accounting standards and accounting policies of different countries, and to provide a framework for financial reporting that can be adopted by all countries. In 2001, it changed its name to International Accounting Standards Board （LASB）, responsible for issuing new International Financial Reporting Standards （IFRSs）.
International Financial Reporting Interpretations Committee （IFRIC）, who forms part of LASB, is responsible for interpreting of the application of LASs and IFRSs if difficulties arise, and issues rapid guidance where there are different interpretations of LASs or IFRSs. Standards Advisory Council （SAC）, who is also part of LASB, advises the LASB in developing new accounting standards. In China, the accounting regulatory system is constituted by the Accounting Law, the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises.
1.8 Accounting Conceptual Framowork The accounting conceptual framework for the preparation and presentation of financial statements sets out the concepts that underlie financial statements for external users. Financial reporting should meet the objectives of providing information about economic resources, the claims to those resources, and the changes in them; providing information tfiat is useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions; providing information that is helpful to present to potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts. To achieve basic objectives and implement fundamental qualities, General Accepted Accounting Principles （GAAP） has four basic assumptions, four basic principles, and four basic constraints.
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