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| 內容簡介： |
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本书主要内容是用纯正的英语讲解财务会计操作实务,重点包括资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。本教材的特点是：文章简洁实用，案例贴切丰富，译文准确流畅，适合国际会计惯例,适合自学和课堂教学使用。
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| 關於作者： |
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于久洪，北京经济管理职业学院会计学院院长，教授。近五年一直在教学一线任课，主讲财务报表编制与分析、会计英语、合并报表专业核心课程，承担学院重大研究课题《搭建高职教育立交桥问题研究》等，任课题负责人，作为主要参与人，参加北京市级课题2项。近3年均有科研课题获得学院优秀科研成果奖。担任北京市商贸职教集团会计专业联盟委员会副主任委员，北京市朝阳区人大常委、财经委委员。
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| 目錄：
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Lesson1 Introduction to Accounting
Lesson2 The Balance Sheet And Double Entry
Lesson3 Current Assets
Lesson4 Long Term Assets
Lesson5 Liabilities
Lesson6 Owner Equity
Lesson7 Income Statement
Lesson8 Statement of Cash Flows
Lesson9 Interpretations of Financial Statements
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| 內容試閱：
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Aims:
1. Use accounting vocabulary.
2. Explain what accounting is.
3. Describe the financial accounting and managerial accounting.
4. Use the accounting equation to describe an organizations financial position.
5. Prepare and use the financial statements.
6. Use the accounting equation to analyze business transactions.
7. Explain what the accounting elements are.
1.1 What Is Accounting?
Accounting provides financial information for decision-making in the business world. Accounting is a service-based profession that provides reliable and relevant financial infor- mation useful in making decisions.
There are two broad families of accounting information users:
（1） External;
（2） Internal.
1.2 Financial Accounting and Managerial Accounting
Accounting information that is intended to satisfy the needs of resource owners（external users） is called financial accounting.Owners， investors，creditors， and brokers re- present external usersthey are interested in a company because they have supplied money to the business.
Managerial accounting provides useful information that is needed in operating an organization by internal users. Group of internal users includes managers， employees，and unions that show interest in accounting information due to their direct concern in success- fulness of a business.
1.3 Financial Statements
Businesses convey accounting information to the public through a process known as financial reporting. The central characteristic of external financial reporting is a set of financial statements. The four widely-used financial statements a business enterprise uses are:
（1） Income statement;
（2） Statement of Changes in Equity;
（3） Balance Sheet;
（4） Statement of Cash Flows.
Accounting elements are included in all the statements. There are six main elements: assets， liabilities， equity， revenue， expenses， profit.
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