孙坤等编著的《会计英语》的宗旨是在财务会计领域为读者在汉语和英语之间架起一座桥梁，对具有会计教育背景的读者来说，学习本教材可以增强用英语表达会计问题的能力，同时加深对会计知识的理解；对具有一定英语能力的非会计专业人士来说，通过阅读本教材可以学到基本的会计知识，扩大自己的英语词汇量，也可以进一步增强英语的应用能力。为此，本教材将致力于囊括会计领域的常用词汇和专业术语，为基本概念、原则和方法提供准确的英语表达方法，引领读者专注于学习会计理论和实务的英语表达，从而提高口头和书面的英语表达能力，而不把重点放在具体的会计程序操作方面，因为国内已经引进的会计与审计的原版教材已经能够满足这种需求。

Chapter 1 An Overview of Accounting

Unit 1 Accounting:the Language of Business

Unit 2 Accounting Assumptions and Basis of Accounting

Unit 3 Accounting Principles

Unit 4 Quality Characterstics of Accounting Information

Chapter 2 Accounting Elements and Double-entry Accounting

Unit 1 Elements of Financial Statements

Unit 2 Accounting Equation and Double-entry Accounting

Chapter 3 Accounting Cycle

Unit 1 Procedures Used in the Accounting Cycle

Unit 2 Journals & Journalizing Transactions

Unit 3 Accounts and Ledgers

Unit 4 Adjusting Procedures

Unit 5 Closing Process

Unit 6 The Trial Balance

Chapter 4 Current Assets

Unit 1 Cash

Unit 2 Receivables

Unit 3 Inventories

Chapter 5 Investments

Unit 1 An Overview of Investments

Unit 2 Financial Assets Held for Trading

Unit 3 Held-to-maturity Investments

Unit 4 Available-for-sale Financial Assets

Unit 5 Long-term Equity Investments

Chapter 6 Non-current Assets

Unit 1 Plant and Equipment

Unit 2 Depreciation of Plant Assets

Unit 3 Intangible Assets

Unit 4 Natural Resources

Chapter 7 Liabilities

Unit 1 Current Liabilities

Unit 2 Non-current Liabilities

Chapter 8 Owners' Equity

Unit 1 Forms of Business Organizations

Unit 2 Accounting for Owners' Equity in Different Forms of Organization

Chapter 9 Revenues and Expenses

Unit 1 Revenues

Unit 2 Expenses

Chapter 10 Fiancial Statements

Unit 1 Balance Sheet

Unit 2 Income Statement

Unit 3 Statement of Retained Earnings & Statement of Changes in Owners'

Equity

Unit 4 Cash Flow Statement

Unit 5 Disclosure Notes to Financial Statements

Unit 6 Analysis of Finacial Statements

附录一：参考译文

附录二：参考答案