《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
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