《会计与财务管理专业英语》涵盖了簿记、会计、财务管理的有关内容，具体分为三大部分，及时部分是基础会计，第二部分是财务会计，第三部分是财务管理，将三个部分分别清晰地进行了论述，便于学生能够循序渐进、由浅入深地进行学习。在及时部分，介绍了会计基本知识，会计要素、会计方程式、会计循环等，对基础会计做了较为的介绍。在第二部分中，阐述了资产、负债、所有者权益的具体知识，还讲述了财务报表的内容。第三部分则针对财务管理的专业知识，分别从融资、投资、营运资金和利润分配等角度进行阐述。
《会计与财务管理专业英语》主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。
丛书总序前言
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
很不错，和其他人的都是一样的。
都是英文，适合有点英语基础的读者！
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
学者循序渐进、由浅入深地学习。简介【作者】【内容】《会计与财务管理专业英语》涵K盖了簿记、会计、财务管会计与财务管理专业
是财会英语的经典版，内容很全，词汇量够
刚刚收到，试看了一下，速度还可以，包装不错，不过质量还是不错的，我很满意
专业英语书，老师指定的
质量优良正品164278
质量保证值得信赖249985
不错
书不错，纯英文的
看起来不错
正品呢
书稍微有点褶皱，还是可以的。
内容没有细看，印刷质量一般，纸糙。
可以
很好，还没有看，喜欢在当当上买书，价格实惠，这次是给教研室买书。
只不过是全英文的，有点纠结
好
整体感觉不错
想学点会计方面的知识，特别是英文版的！
蛮好的，印刷清晰
内容充实，讲解详细，还有习题，很实用
包装的很好，当当网买书，不后悔
质量很不错的书 值得购买
包装只有外头的一两层袋子，还好书没有什么损害还可以。总体还不错~~~~~~~~~~~
拿到手就很喜欢，轻便方便携带，通俗易懂，是会计人员好英语的好帮手。
