《会计英语》希望通过英语讲解会计的基本理论、基本方法，并结合每章的会计词汇学习，使初学者全面学习会计专业知识，满足对外交流和使用的需要。为使读者更好地检测学习效果，《会计英语》每章后均附自测题和练习题。《会计英语》可作为普通高等院校的教学用书，也可供会计专业人员自学使用，还可作为工具书使用。全书分为8章：第1章为概述；第2章是对会计的性质和会计信息产生过程的叙述；第3至第6章是关于资产、负债和所有者权益的确认、计量和报告的相关知识；第7章为收入和费用的确认以及利润表的编制；第8章介绍经济活动对现金流量的影响，以及如何编制现金流量表。附录为会计报表与主要税收报表的中英文对照。

Chapter 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
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
1.7 Professional Ethics in Accounting
1.8 Convergence of Accounting Standards Chinese Accounting
Standards: Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions

Chapter 2 Accounting Cycle
2.1 T-account and Debit & Credit
2.2 Journalizing and Posting Transactions
2.3 Preparing a Trial Balance
2.4 Adjusting the Accounts
2.5 Adjusted Trial Balance and Preparation of Financial Statements
2.6 The Worksheet
2.7 Closing
2.8 The Accounting Cycle Summary
2.9 Classification of Balance Sheet Items
Vocabulary
Self-test Questions ExercisesAnswers to Self-test Questions

Chapter 3 Current Assets
3.1 Cash
3.2 Trading Securities
3.3 Notes Receivable
3.4 Accounts Receivable
3.5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions

Chapter 4 Non-current Assets
4.1 Fixed Assets
4.2 Natural Resources
4.3 Intangible Assets
4.4 Impairment of Fixed Assets
4.5 Long-term Investments
4.6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions

Chapter 5 Liabilities
5.1 Current Liabilities
5.2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions

Chapter 6 Owners' Equity
6.1 Forms of Organization
6.2 Stockholders' Rights
6.3 Accounting for Stock Issues
6.4 Treasury Stock
6.5 Preferred Stock
6.6 Dividends and Stock Splits
6.7 Accounting for Retained Earnings
6.8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
……
Chapter 7 Revenue and Expense Recognition and Income
Chapter 8 Statement of Cash Flows and Financial Statement Analysis
Appendix