经济越发达，会计越重要。经济发展日益呈现出市场化、知识化、信息化和全球化的趋势。随着经济的全球化发展，国内企业与外资企业的合作与日俱增，而会计则要更快速地向国际化迈进，使人们在会计语言上相互沟通。包括会计在内的商务交流越来越多地需要用英语进行，会计英语的重要性就显得更加突出，而且会计英语的使用已不仅仅是看英文的会计报表，还需用英语就业务问题进行讨论交流，这就要求学生不仅准确地掌握会计英语词汇的确切含义，还熟悉与会计相关的业务知识。

《会计英语》(作者李培根、张媛媛)吸收了国内外近几年优秀《会计英语》教材的精华，结合中国国情编写而成。

Chapter 1 Introduction to Accounting

1．1 The Development of Accounting

1．2 What is Accounting

1．3 Types of Accounting Information

1．4 Users of Accounting Information

1．5 Assumptions of Financial Accounting

1．6 Qualitative Characteristics of Accounting Information

Exercises

Special Words and Terms

Chapter 2 Double Entry Accounting

2．1 Accounts

2．2 The Accounting Equation

2．3 The T-account

Exercises

Special Words and Terms

Chapter 3 Accounting Cycle

3．1 Journals and Ledgers

3．2 Posting Journal Entries to the Ledger Accounts

3．3 The Trial Balance

3．4 Adjusting Entries

Exercises

Special Words and Terms

Chapter 4 Financial Statement

4．1 The Balance Sheet

4．2 The Income Statement

4．3 The Statement of Cash Flow

4．4 Relationships Among the Three Financial Statements

Exercises|078

Special Words and Terms

Chapter 5 Accounting Information Systems

5．1 Features of an Effective Accounting Information System

5．2 Components of a Computerized Accounting System

5．3 The Three Stages of Data Processing—A Comparison of

Computerized and Manual Accounting System

Exercises

Special Words and Terms

Chapter 6 Current Assets

6．1 Cash and Its Control

6．2 Bank Reconciliation

6．3 Receivable

6．4 Inventory

6．5 Short-term Investment

Exercises

Special Words and Terms

Chapter 7 Plant Assets

7．1 Plant Assets

7．2 Depreciation of Plant Assets

7．3 Intangible Assests

Exercises

Special Words and Terms

Chapter 8 Liabilities

8．1 Current Liabilities

8．2 Non-current Liabilities

Exercises

Special Words and Terms

Chapter 9 Owner’s Equity--Forms of Business Organization

9．1 Sole Proprietorship

9．2 Partnership

9．3 Corporations

Exercises

Special Words and Terms

Appendixes

Appendix 1 Reading

Appendix 2 Index of Accounting Standards for Business

Enterprises

Appendix 3 Special Words and Terms

Fteferences