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《高等院校经济管理类“十二五”重点规划教材：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。
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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
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