《会计英语》力求在帮助读者掌握会计词汇的同时，通过阅读使读者能够较为全面地学习西方会计专业知识，满足对外交流与合作的需要。《会计英语》的特点在于结合中国的会计准则，同时适当介绍国际会计准则、美国公认会计原则的相关会计实践与方法，力求使初学者能够在英语状态下，了解会计的基本理论、基本方法、基本技能等。《会计英语》是为教学需要编写的，可作为普通高等院校的教学用书。

1 An Introduction to Accounting

 1.1 Accounting is an Information System

 1.2 Forms of Organization

 1.3 The framework for The Preparation and Presentation of Financial Statements

 1.4 Understanding of Financial Statements Balance Sheet

Income Statement

Statement of Owner' s Equity

Cash Flow Statement

 1.5 Accounting and Its Profession

 1.6 Accounting Elements and Using the Accounting Equation

What is Accounting Equation?

Effects of Transactions on the Accounting Equation

 1.7 Ethics in Accounting Some Basic Ethical Standards

Demonstration Problem

Vocabulary

Self-Test Questions

Discussion Questions

Exercises

Problems

Mini-Case

2 Recording Transactions

 2.1 Economic Events and Business Documents

 2.2 T Accounts and Debit & Credit

Types of Accounts

Chart of Accounts and Ledger

The Accounting Equation and the Rules of Debits and Credits

Normal Balances

 2.3 Journalizing and Posting Transactions

Journalizing Transactions

Posting Transactions

 2.4 Preparing a Trial Balance

Trial Balance

Locating and Correcting Errors

Formatting Conventions

 2.5 Using the Information - the Debt Ratio

Demonstration Problem

Vocabulary

Self-Test Questions

Discussion Questions

Exercises

Problems

3 Adjusting the Accounts, Preparing the Statements, and Completing the AccountingCycle

 3.1 The Need for Adjustments

Time Period Principle

Need for Adjustments at the End of an Accounting Period

Accrual and Cash Basis of Accounting

 3.2 Adjusting the Accounts

Prepaid Expenses

……

4 Accounting for Merchandising Enterprises

5 Accounting for Cash,Trading Securities and Receivables

6 Inventories and Cost of Goods Sold

7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets

8 Current and Long-Term Liabilities

9 Owner's Equity

10 Statement of Cash Flows