《会计英语(21世纪高等学校商业英语规划教材)》(作者黄玉梅、张宁)的内容既包括会计的基础概念和账务处理程序，同时也有相应的实务练习。教材的章节部分有会计专业术语、练习的参考解答以及拓展视野的阅读资料。在编写此书的过程中，要衷心地感谢杨静教授给予我的鼓励和对书稿的认真审阅，感谢家人对我的支持与帮助。

PREFACE

CHAPTER 1 THE PRINCIPLES OF ACCOUNTING

1．1 Basic Introduction of Accounting

1．2 The Main Types of Accounting

1．3 Accounting Basic Assumptions

1．4 Accounting Principle and Characteristic

1．5 Remember and Understand Special Term Points

1．6 Reading Material

CHAPTER 2 ACCOUNTING ELEMENTS AND EQUATION

2．1 Introduction of Accounting Elements

2．2 The Relationship of Assets．Liabilities and Capital

2．3 Capital(Owner’S equity)Increase or Decrease

2．4 Accounting Equation

2．5 Remember and Understand Special Term Points

2．6 Referenee Solutions for Practices

2．7 Reading Material

CHAPTER 3 DOUBLE—ENTRY BOOKKEEPING

3．1 Application of Double—entry Bookkeeping

3．2 Financial Accounting Cycle

3．3 Journal Entries and General Ledger

3．4 Remember and Understand Special Term Points

3．5 Refefence Solutions for Practices

3．6 Reading Material

CHAPTER 4 CASH AND ACCRUAL BASIS OF ACCOUNTING

4．1 Difrerent Measure Basis Introduction

4．2 Reconciliation Bank Statements

4．3 Control and Adjust Accounts

4．4 Depreciation for Fixed Assets

4．5 Adjustment under Accrual Basis

4．6 Remember and Understand Special Term Points

4．7 Reference Solutions for Practices

4．8 Reading Material

CHAPTER 5 CLOSING RECORDS AND PROCEDURES

5．1 Introduction of Records Procedure

5．2 Disposal of Non—current Assets

5．3 Valuation of Inventory

5．4 Bad Debts and Doubtful Debts Reserve

5．5 Remember and Understand Special Term Points

5．6 Reference Solutions for Practices

5．7 Reading Material

CHAPTER 6 THE BASIS FINANCIAL STATEMENTS

6．1 Introduction of Income Statement

6．2 The Format of the Income Statement

6．3 Statement of Financial Position

6．4 Published Income Statement and Balance Sheet

6．5 Remember and Understand Special Term Points

6．6 Reference Solutions for Practices

6．7 Reading material

CHAPTER 7 THE CASH FLOW STATEMENT

7．1 Introduction Cash and Profit

7．2 Cash Flow Statement

7．3 Cash Flow Forecasts

7．4 Remember and Understand Special Term Points

7．5 Reference Solutions for Practices

7．6 Reading Material

CHAPTER 8 ANALYSIS OF FINANCIAL STATEMENTS

8．1 Introduction of Data for Analysis

8．2 Information for Analysis

8．3 The Steps of Data Analysis

8．4 Finance Ratio Analysis

8．5 Remember and Understand Special Term Points

8．6 Referenee Solutions for practices

8．7 Reading Material

CHAPTER 9 REVIEW OF THE TEXTBoOK

9．1 Summary for Chapters

9．2 Revision First Question

9．3 Reference Solution for First Question

9．4 Revision Second Question

9．5 Reference Answer to Second Question

9．6 Reading Material

APPENDIX 1

REFERENCE VERSIoNS FoR READING MATERIALS

APPENDIX 2

REFERENCE VERSIoN FoR ACCoUNTING VoCABULARY

APPENDIX 3

REFERENCE VERSIoN WEBSIDE ADDRESSES