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內容摘要

　　本書從財務會計專業(yè)培養(yǎng)目標出發(fā)，力求成為一本實用的財務會計英語教材，并采用有助于提高學生專業(yè)知識和實際運用能力的編寫形式，以期能使學生成為滿足日益激烈的國際競爭和頻繁的國際交流需求的高素質財務會計人才。
　　本書共分為12個單元，分別介紹財務會計各個方面的專業(yè)英語基礎知識。每一單元均以“學習目標（Learning Objectives）”開始，以激發(fā)學生和會計工作人員的興趣來主動獲取知識、開拓視野；正文盡量體現(xiàn)財務會計專業(yè)的基本理念與核心內容，每一單元還設有“專業(yè)術語（Special Terms）”和“閱讀材料（Reading Material）”，進一步豐富了教學內容。
　　本教材既可作為高職高專財務會計類相關專業(yè)的教學用書，也可作為相關領域工作人員的參考用書。

Unit 1 Accounting: a General Introduction (會計導論)
1.1 Accounting is an Information System
1.2 The Development of Accounting
1.3 The Definition of Accounting
1.4 Divisions of Accounting Profession
1.5 Generally Accepted Accounting Principles
Unit 2 Accounting Elements and Equations (會計要素和會計等式)
2.1 Basic Elements of Accounting
2.2 Accounting Equations
2.3 The Effect of Business Transactions upon the Accounting Equation
Unit 3 The Double-entry Accounting System (復式記賬法)
3.1 What is the Account
3.2 Chart of Accounts for a Typical Company
3.3 Debit and Credit
3.4 Types of Accounts
3.5 The Doubleentry Accounting System and Singleentry System
3.6 Accounting Entry
Unit 4 The Accounting Process (會計程序)
4.1 Accounting Cycle
4.2 Journals
4.3 Ledgers
4.4 The Trial Balance
Unit 5 Adjusting Entry and Closing Procedures (調整分錄和結賬程序)
5.1 The basis of Accounting
5.2 Adjusting Entries
5.3 Closing the Accounts
Unit 6 Current Assets (流動資產)
6.1 Cash
6.2 Accounts Receivable
6.3 Inventory
Unit 7 Long-term Assets (長期資產)
7.1 Plant and Equipment
7.2 Depreciation
7.3 Intangible Assets
Unit 8 Liabilities (負債)
8.1 Current Liabilities
8.2 Longterm Liabilities
Unit 9 Owner’s Equity (所有者權益)
9.1 Accounting for Single Proprietorship
9.2 Accounting for Partnership
9.3 Accounting for Corporation
Unit 10 Revenue and Expenses (收入和費用)
10.1 Revenue
10.2 Expenses
Unit 11 Financial Statements (財務報表)
11.1 The Balance Sheet
11.2 Income Statement
11.3 The Statement of Owners Equity
11.4 The Statement of Cash Flows
Unit 12 Financial Statement Analysis (財務報表分析)
12.1 Objectives of Financial Statement Analysis
12.2 Ratio Analysis
12.3 Use and Limitations of Financial Ratios