《会计英语》一书就是顺应这些需求而生的。本书在总结高职高专和应用型本科会计英语教学改革的基础上，结合会计专业特色，对教材的体例、大纲、内容等方面作了较大的创新，使之更生动有趣、易教、易学、更方便使用。

本教材共包括12章，分别是：第1章会计简介；第2章会计恒等式和复式记账法；第3章账户；第4章日记账；第5章分类账；第6章配比原则和账户调整；第7章财务报表；第8章完成会计循环；第9章商业企业会计核算；第10章工业企业会计核算；第11章财务报表分析；第12章会计职业入门。每章设有学习目标、微型案例、正文知识、本章小结、生词语表、阅读资料以及自我测试，便于广大初学会计英语的读者学习使用。

本书由李文宁，王岩担任主编。

Chapter 1 An Introduction to Accounting

Learning objectives

Mini case

 1.1 The nature of accounting

1.1.1 The concept of accounting

1.1.2 Forms of the entity

 1.2 Users of accounting information

1.2.1 Two major functions of accounting

1.2.2 Users of accounting information

 1.3 The accounting profession

 1.4 The accounting principles

1.4.1 Basic accounting assumptions

1.4.2 Basic accounting principle

1.4.3 Basic accounting principle

Chapter summary

New words and expressions

Reading material

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Chapter 2 The Accounting Equation and Double Entry Bookkeeping

Learning objectives

Mini case

 2.1 The accounting equation

 2.2 The effects of the economic events on the accounting equation

2.2.1 Business transactions

2.2.2 Other (internal) events

2.2.3 An illustration of the effects

 2.3 The duality concept

 2.4 Double entry bookkeeping

Chapter summary

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Reading material

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Chapter 3 The Accounts

Learning objectives

Mini case

 3.1 The characteristics of the account

 3.2 The T-account

 3.3 The commonly used accounts

3.3.1 Asset accounts

3.3.2 Liability accounts

3.3.3 Owner's equity accounts

 3.4 The chart of accounts

3.4.1 Balance sheet accounts

3.4.2 Profit & loss accounts

Chapter summary

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Reading material

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Chapter 4 The Journals

Learning objectives

Mini case

 4.1 The general journals

 4.2 The special journals

 4.3 Journalizing transactions

 4.4 An illustration

4.4.1 The entry format

4.4.2 A sample transaction

4.4.3 The general journal entry

4.4.4 The sales register entry

4.4.5 Pros and cons

Chapter summary

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Reading material

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Chapter 5 The Ledgers

Learning objectives

Mini case

 5.1 The general ledgers

 5.2 The subsidiary ledgers

 5.3 Posting to the general ledgers

 5.4 Posting to the subsidiary ledger

 5.5 Preparing the trial balance

Chapter summary

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Reading material

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Chapter 6 The Matching Principle and Adjustments to Accounts

Learning objectives

Mini case

 6.1 The matching principle

 6.2 The accrual basis accounting

 6.3 Nature of the adjusting process

 6.4 Adjustments to the accounts

6.4.1 Prepaid expenses

6.4.2 Depreciation

6.4.3 Unearned revenues

6.4.4 Accrued expenses

6.4.5 Accrued revenues

 6.5 Preparing the adjusted trial balance

Chapter summary

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Reading material

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Chapter 7 Financial Statements

Learning objectives

Mini case

 7.1 The balance sheet

7.1.1 What is balance sheet

7.1.2 Contents of balance sheet

7.1.3 Samples of balance sheet

 7.2 The income statement

7.2.1 What" is income statement

7.2.2 Contents of income statement

7.2.3 Samples of income statement

 7.3 The cash flow statement

7.3.1 What is cash flow statement

7.3.2 Contents of cash flow statement

7.3.3 Samples of cash flow statement

 7.4 The statement of owner's equity

Chapter summary

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Reading material

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Chapter 8 Completing the Accounting Cycle

Learning objectives

Mini case

 8.1 The accounting cycle

 8.2 Preparing end-of-period worksheet

 8.3 Preparing the financial statement from the worksheet

 8.4 Closing the accounts

Chapter summary

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Chapter 9 Accounting for Merchandising Business

Learning objectives

Mini case

 9.1 Operating cycle of merchandising business

 9.2 Inventory system of business

9.2.1 Perpetual inventory system

9.2.2 Periodic inventory system

 9.3 Accounting cycle for a merchandising business

 9.4 The accounting records of the operating cycle

9.4.1 Accounting for purchase

9.4.2 Accounting for sales

Chapter summary

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Chapter 10 Accounting for Manufacturing Business

Learning objectives

Mini case

 10.1 Operating cycle of manufacturing business

 10.2 Manufacturing costs

 10.3 Accounting for manufacturing inventories

 10.4 Statement of cost of goods sold

Chapter summary

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Chapter 11 The Financial Statement Analysis

Learning objectives

Mini case

 11.1 Framework for financial statement analysis

11.1.1 The concept of financial analysis

11.1.2 The purposes of financial statement analysis

 11.2 Methods of financial statement analysis

11.2.1 "who to compare"

11.2.2 "what to compare"

 11.3 Financial ratio analysis

11.3.1 Liquidity ratios

11.3.2 Solvency ratios

11.3.3 Efficiency ratios

11.3.4 Profitability ratios

 11.4 Application of financial ratio analysis

 11.5 Limitation of financial ratios analysis

Chapter summary

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Reading material

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Chapter 12 Working as an Accountant

Learning objectives

Mini case

 12.1 Applying for a job as an accountant

12.1.1 Read position vacancy advertisements

12.1.2 Write accounting resume

12.1.3 Job interview

 12.2 Get familiar with working environment

 12.3 Get familiar with related letters and statements

12.3.1 Invoices

12.3.2 Bank statement

12.3.3 Promissory note

12.3.4 Letter for direct payment

Chapter summary

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Reading material

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