《会计英语（第2版）》共分为四个部分、16个单元，*部分是会计学的入门课程，介绍了会计的簿记循环，包括会计元素、会计等式、复式记账法、试算平衡表以及如何编制财务报表，帮助初学者了解和掌握西方簿记的有关知识；第二部分到第四部分分别介绍了资产、负债、所有者权益的相关知识和业务处理。全球化、知识化、人本化和信息化是21世纪的时代特征，为适应时代的要求和充分考虑21世纪财经类人才的基本知识素养，《会计英语（第2版）》的每一章节都配有相应的金融管理类知识的拓展，并且有相应的习题训练，便于学生进行自测和提升。 《会计英语（第2版）》可作为高等学校会计类专业的教科书，也可供金融学、管理学和其他各专业学习会计英语选用，同时可作为从事会计实务读者的参考资料。

《会计英语（第2版）》涉及会计学中*基本的原理、原则，涵盖了会计专业常用的词汇，牵涉到了实际业务操作方面的内容。

第2版前言
　　随着我国国际化进程的加快，英语能力已成为衡量当今财务人员是否合格的一个重要标准。作为21世纪的会计专业的精英，其职责已不再是单纯的数据记录、分类和汇总，更重要的是进行经济现象分析，并参与企业经营管理。这就要求财经类毕业生具有较强的沟通能力，包括用英语进行沟通的能力。为此，编者根据长期的教学和实践经验对本书进行了再编。
　　本书具有如下几个方面的特点。
　　内容系统：本书的内容具有很强的系统性。第一部分介绍会计簿记、会计等式、复式记账法等基本知识，探讨会计循环的各个环节。第二部分介绍了资产，包括现金、银行调节表、库存、应收账款、固定资产以及无形资产等相关业务。第三部分介绍了负债，包括应付账款、应付债券等相关内容。第四部分介绍了所有者权益，包括合伙制企业以及股份有限公司。本书没有采用此类书籍以阅读方式为主的传统做法，而是采用基本知识、补充资料和常用词句相结合的编写方式，使教材看起来更为生动。
　　实用性强：会计是一个技术性较强的行业，所以编者在概念的解释、方法的讲解等方面特别注意实用性和可操作性。对于理论知识的介绍，本书尤其注重与实务相结合，因此本书选取了丰富的范例，帮助读者在学习会计专业英语的同时掌握实用的会计知识。
　　本书具体分工如下：哈尔滨金融学院刘智英老师负责第一单元到第六单元，哈尔滨金融学院李杨老师负责第七单元到第十一单元，哈尔滨金融学院徐宏幸老师负责第十二单元到第十六单元。本书由刘智英老师统篆全稿，张铁军老师对本书进行了审核。
　　在编写过程中，编者在选材和编写方式上做了一些新的尝试，希望能取得良好的效果。但教材建设是一项庞大的系统工程，任何一项改革都不是一蹴而就的，或多或少都会存在一些不尽如人意之处，需要不断改进和完善。恳请广大读者对本教材的不足之处多提宝贵的意见。
　　
　　编 者

　　
第1版前言
　　在当今全球经济一体化的大背景下，社会的人才观正在发生着巨大的变化由单一型的专门人才向复合型人才转变。各行各业的从业人员不但要精通业务知识，还要掌握相关的专业英语，这样才能有效地学习与专业知识相关的英文资料，处理好涉外事务。专业英语教学对于学生掌握职业技能、形成综合职业能力以及后续学习和发展都具有重要的作用。作为专业英语的一个组成部分，会计英语的重要性也日益显现。
　　会计英语的教学涉及会计教育的改革，教材是教育改革的重要基础环节，没有优秀的教材就无法培养出优秀的学生。为了使高等学校学生以及广大会计实务工作者更好地掌握会计专业知识，加强英语语言与会计专业之间的整体联系，从而在英语中体会和理解会计理论，在会计场景中学习和掌握英语，达到能够熟练阅读英文会计文献和使用英语处理会计事务的目的，我们特地编写了本教材，以满足培养高素质会计人才的需要。本教材全面而系统地反映了现代会计最新的发展水平和趋势，融合了西方会计学理论，能适应信息化社会中对知识学习、更新和积累的需要。
　　作者长期从事会计基础和会计英语教学，在教学实践中积累了丰富的经验和翔实的材料，写作中注重简单、实用，多用案例来说明问题。
　　本教材的主要特色如下。
　　(1) 在体例上，避免使用传统的大块文章做课文，力求言简意赅，通俗易懂。
　　(2) 在材料的选择上，本书强调范例的多样性，同时给学生提供充实的综合能力训练。
　　(3) 在内容上，切实与学生的实际水平相符，紧跟会计专业发展的最新动态，既容易理解，又反映前沿的成果。
　　(4) 专业词汇涉及面广，不仅涵盖了会计专业知识，也涉及金融及电子商务等方面的专业词汇，开阔了学生的视野。
　　本书涉及会计学中最基本的原理、原则，涵盖了会计专业常用的词汇，牵涉到了实际业务操作方面的内容；语言表述通俗、流畅，基本原理、术语、概念表述准确；体例设计的独特性容易引起读者兴趣，注重对学生思维的诱导和启发，能引导学生积极参与到课堂教学中。为了防止在教学过程中学生有了中文翻译便不注意听讲现象的发生，本书尽量减少中文，力求以大量简洁明快的英文来诠释会计专业知识。
　　本教材共分三个部分：第一部分介绍了会计学的基本理论和体系，第二部分重点介绍了经济业务的流程处理，第三部分介绍了调整事项和财务会计报表的初步知识。
　　本书由刘智英老师主编，由张铁军负责审核，李杨和徐宏幸老师参与了本书的编写。
　　在编写本教材时，在体例和选材上做了一些新的尝试，希望能取得良好的效果。但教材建设是一项庞大的系统工程，任何一项改革都不是一蹴而就的，都或多或少存在一些不尽如人意之处，需要不断修改和完善。我们恳请广大读者对本教材的不足之处多提宝贵的意见。
　　
　　编 者

目 录
Part One Bookkeeping Cycle
Chapter 1 Introduction to Accounting 3
1.1 Concepts of Accounting 3
1.2 Financial Accounting and Managerial Accounting 3
1.2.1 Financial Accounting 3
1.2.2 Managerial Accounting 4
1.3 Types of Business Entity and Accounting Profession 4
1.3.1 Types of Business Entity 4
1.3.2 Procedure of Business Transaction 5
1.3.3 Accounting Profession 5
1.4 Accounting Principles 6
1.4.1 Accounting Entity Principle 6
1.4.2 Going-Concern Principle 6
1.4.3 Accounting Period Principle 6
1.4.4 Monetary Unit Principle 7
1.4.5 Historical Cost Principle 7
1.4.6 The Consistent Principle 7
1.4.7 The Conservatism Principle 7
1.4.8 The Objectivity Principle 8
Key Words and Phrases 8
Exercises 9
Reading Materials 11
Chapter 2 Accounting Elements and Accounting Equation 13
2.1 The Accounting Bases 13
2.1.1 Cash Basis 13
2.1.2 Accrual Basis 14
2.2 Accounting Elements 14
2.3 The Calculation Method for Accounting 17
2.4 Accounting Equation 18
2.4.1 The Content of Accounting Equation 18
2.4.2 The Effects of Economic Transactions on the Accounting Equation 19
Key Words and Phrases 21
Exercises 22
Reading Materials 23
Chapter 3 Double-Entry Bookkeeping 25
3.1 Accounts 25
3.1.1 Account Titles 26
3.1.2 Types of Commonly Used Accounts 26
3.2 Debit and Credit Principle 27
3.3 Double-Entry Bookkeeping 28
3.3.1 The Nature and Function of Double-Entry Bookkeeping 28
3.3.2 Basic Rules for Double-Entry Bookkeeping 28
3.4 The Bookkeeping for Assets, Liabilities and Capital 29
3.5 The Bookkeeping for Expenses and Revenues 31
Key Words and Phrases 32
Exercises 33
Reading Materials 35
Quiz 1 35
Chapter 4 Journalizing and Posting Transaction 42
4.1 Journals 42
4.1.1 General Journal 42
4.1.2 Special Journal 44
4.2 Posting Transaction 45
Key Words and Phrases 48
Exercises 49
Reading Materials 50
Quiz 2 51
Chapter 5 Trial Balance and Adjustment 54
5.1 Introduction to Trial Balance 54
5.1.1 The Content of the Trial Balance 54
5.1.2 The Classification of the Trial Balance 55
5.1.3 The Balance of the Account 55
5.1.4 The Functions of a Trial Balance 55
5.1.5 Procedures for Preparing a Trial Balance 55
5.2 Identification of Errors 56
5.2.1 The Classifications of Errors 56
5.2.2 Other Errors 56
5.3 The Treatment of Errors 56
5.3.1 Errors in the Account Balances or Preparing the Trial Balance 56
5.3.2 Errors Recognized by the Trial Balance 57
5.3.3 Errors Unidentified by the Trial Balance 57
5.4 Suspense Accounts 57
5.5 Adjustments for Transactions 58
5.5.1 Principle for Adjustments 58
5.5.2 The Procedure 58
5.5.3 Preparation of the Income Statement and Balance Sheet 59
5.5.4 Analyzing the Characteristic of the Extra Event 63
5.5.5 Showing Them in the Working Paper as Changes 64
Key Words and Phrases 66
Exercises 66
Reading Materials 68
Quiz 3 69
Chapter 6 Financial Statement 71
6.1 Balance Sheet 71
6.2 Income Statement 73
6.2.1 Single-Step Form 73
6.2.2 Multiple-Step Income Statement 73
6.3 Cash Flow Statement 74
6.3.1 Structure of the Cash Flow Statement 75
6.3.2 Preparing a Complete Statement of Cash Flows 77
Key Words and Phrases 78
Exercises 78
Reading Materials 80
Part Two Special Topics of Assets
Chapter 7 Cash and Its Control 85
7.1 Cash 85
7.2 The Transactions about Cash Receipts and Cash Payments 86
7.2.1 Cash Receipts 86
7.2.2 Cash Payments 87
7.3 Internal Control over Cash 88
7.3.1 The Characteristics of an Effective System of Internal Control 88
7.4 Petty Cash Fund 89
7.4.1 The Purpose of Petty Cash 90
7.4.2 Documentation and Authorization 90
7.4.3 Accounting System Relative to Cash Book 91
7.5 Bank Reconciliations 92
7.5.1 General Bank Service and Operation of Bank Clearing System 92
7.5.2 Reconciling the Bank Balance 93
7.5.3 Steps in Reconciling the Bank Balance 94
Key Words and Phrases 95
Exercises 96
Reading Materials 97
Quiz 4 98
Chapter 8 Inventories 102
8.1 Inventory 102
8.2 Periodic and Perpetual Inventory System 102
8.2.1 Periodic Inventory System 103
8.2.2 Perpetual Inventory System 103
8.2.3 Differences between Perpetual and Periodic System 103
8.3 Inventory Costing Methods 105
8.3.1 Specific Identification 105
8.3.2 First-in, First-out (FIFO) 105
8.3.3 Last-in, First-out (LIFO) 106
8.3.4 The Weighted-average Method 107
8.4 Comparing FIFO, LIFO and Average Cost 107
Key Words and Phrases 108
Exercises 108
Reading Materials 111
Chapter 9 Receivables 113
9.1 Notes Receivable 113
9.1.1 Determining Maturity Date and Computing Maturity Value 114
9.1.2 Accounting for Notes Receivable 115
9.1.3 Discounting Notes Receivable 115
9.2 Accounts Receivable 116
9.3 Estimating the Amount of Bad Debt Expense 118
9.3.1 Income Statement Method 118
9.3.2 Balance Sheet Method 119
Key Words and Phrases 120
Exercises 120
Reading Materials 121
Quiz 5 123
Chapter 10 Fixed Assets and Depreciation 127
10.1 Overview 127
10.1.1 Major Categories of Fixed Assets 127
10.1.2 Long-term Assets 128
10.1.3 Capital Expenditures and Revenue Expenditures 128
10.1.4 The Difference between Capital Expenditure and Revenue Expenditure 128
10.1.5 The Nature of the Expenditure 129
10.2 Depreciation for the Fixed Assets 129
10.3 Accounting Entries for the Fixed Assets 129
10.4 Factors Affecting Depreciation 130
10.5 Calculating Depreciation 130
10.5.1 Straight-line Method 130
10.5.2 The Reducing-Balance Method 131
10.6 Controlling Tangible Non-Current Assets 133
10.7 Accounting for Intangibles 134
Key Words and Phrases 135
Exercises 136
Reading Materials 137
Part Three Special Topics of Liability
Chapter 11 Payroll 141
11.1 Payroll Register 141
11.2 Individual Pay Slip 143
11.2.1 Differences between Wages and Salaries 144
11.2.2 Gross Pay, Deductions and Net Pay 144
11.2.3 Net Pay, Take-home Pay 144
11.2.4 The Relationship between Gross Pay and Net Pay 145
11.3 Procedure and Documentations 145
11.3.1 Processing the Payroll 145
11.3.2 Documentations 145
11.4 The Calculations for Pay 145
11.4.1 Basic Pay 146
11.4.2 Supplementary Pay 146
11.4.3 Commissions 147
11.5 Authorization, Security and Control 148
11.6 Accounting Treatment 148
11.6.1 Posting Payroll Details to the Main Ledger 148
11.6.2 Accounting Entries 149
Key Words and Phrases 149
Exercises 150
Reading Materials 151
Chapter 12 Liability 153
12.1 Current Liabilities 153
12.1.1 Definition and Types of Current Liabilities 153
12.1.2 Notes Payable 153
12.1.3 Accounts Payable 155
12.2 Long-term Liabilities 156
12.2.1 The Fundamental Concepts 156
12.2.2 Types of Bonds 157
12.2.3 Accounting for Bonds Payable 158
Key Words and Phrases 160
Exercises 161
Reading Materials 162
Part Four Special Topics of Owners Equity
Chapter 13 Owners EquityPartnership Accounting 167
13.1 Characteristics of Partnerships 167
13.1.1 Advantages and Disadvantages of Partnerships 168
13.1.2 Allocating Net Income among the Partners 168
13.2 Admission of a New Partner 170
13.2.1 By Purchase of an Interest 170
13.2.2 By Investing in the Firm 170
13.3 Liquidation of a Partnership 171
13.3.1 Sale of the Business 171
13.3.2 Division of the Gain or Loss from Sale of the Business 172
13.3.3 Distribution of Cash 172
Key Words and Phrases 173
Exercises 173
Reading Materials 174
Chapter 14 Corporation AccountingCapital Stock 175
14.1 Characteristics of the Corporation 175
14.2 Formation of a Corporation 176
14.2.1 Rights of Stockholders 176
14.2.2 Stockholders Equity 177
14.3 Equity Accounting for the Corporation 177
14.4 Authorization and Issuance of Capital Stock 178
14.4.1 Authorization of Stock 178
14.4.2 Par Value 178
14.5 Classes of Shares 179
14.5.1 Common Stocks 179
14.5.2 Preferred Stock 179
14.5.3 Classes of Preferred Stock 179
14.6 Issue of Stock 180
14.6.1 Stock Issuing at Par 180
14.6.2 Stock Issuing at Premium 181
14.7 Treasury Stock 181
Key Words and Phrases 182
Exercises 183
Reading Materials 184
Chapter 15 An Overview of Financial Management 185
15.1 Career Opportunities in Finance 185
15.1.1 Money and Capital Market 185
15.1.2 Investments 186
15.1.3 Financial Management 186
15.2 The Financial Staffs Responsibilities 187
15.2.1 Forecasting and Planning 187
15.2.2 Major Investment and Financing Decisions 187
15.2.3 Coordination and Control 187
15.2.4 Dealing with Financial Markets 187
15.2.5 Risk Management 188
15.3 The Goals of the Corporation 188
15.3.1 Managerial Incentives to Maximize Shareholder Wealth 188
15.3.2 Stock Price Maximization and Social Welfare 189
Key Words and Phrases 189
Exercises 190
Reading Materials 190
Chapter 16 Analysis of Financial Statements 192
16.1 Introduction to Financial Statement Analysis 192
16.2 Ratio Analysis 193
16.3 Detailed Ratios 193
16.3.1 Short-term Liquidity 193
16.3.2 Long-term Solvency and Capital Structure 194
16.3.3 Profitability 194
16.3.4 Efficiency 195
16.3.5 Growth 195
16.4 The Limitations of Ratio Analysis 195
16.4.1 Historical Cost Accounting 195
16.4.2 Seasonal Fluctuations 196
16.4.3 Non-standardization of Accounting Policies 196
Key Words and Phrases 196
Exercises 197
Reading Materials 198
Quiz 6 200