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《会计英语21世纪高等学校商业英语规划教材》作者黄玉梅、张宁的内容既包括会计的基础概念和账务处理程序，同时也有相应的实务练习。教材的章节部分有会计专业术语、练习的参考解答以及拓展视野的阅读资料。在编写此书的过程中，要衷心地感谢杨静教授给予我的鼓励和对书稿的认真审阅，感谢家人对我的支持与帮助。?
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| 目錄：
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PREFACE
CHAPTER?1?THE?PRINCIPLES?OF?ACCOUNTING
1．1?Basic?Introduction?of?Accounting
1．2?The?Main?Types?of?Accounting
1．3?Accounting?Basic?Assumptions
1．4?Accounting?Principle?and?Characteristic
1．5?Remember?and?Understand?Special?Term?Points
1．6?Reading?Material
CHAPTER?2?ACCOUNTING?ELEMENTS?AND?EQUATION
2．1?Introduction?of?Accounting?Elements
2．2?The?Relationship?of?Assets．Liabilities?and?Capital
2．3?CapitalOwner’S?equityIncrease?or?Decrease
2．4?Accounting?Equation
2．5?Remember?and?Understand?Special?Term?Points
2．6?Referenee?Solutions?for?Practices
2．7?Reading?Material
CHAPTER?3?DOUBLE—ENTRY?BOOKKEEPING
3．1?Application?of?Double—entry?Bookkeeping
3．2?Financial?Accounting?Cycle
3．3?Journal?Entries?and?General?Ledger
3．4?Remember?and?Understand?Special?Term?Points
3．5?Refefence?Solutions?for?Practices
3．6?Reading?Material
CHAPTER?4?CASH?AND?ACCRUAL?BASIS?OF?ACCOUNTING
4．1?Difrerent?Measure?Basis?Introduction
4．2?Reconciliation?Bank?Statements
4．3?Control?and?Adjust?Accounts
4．4?Depreciation?for?Fixed?Assets
4．5?Adjustment?under?Accrual?Basis
4．6?Remember?and?Understand?Special?Term?Points
4．7?Reference?Solutions?for?Practices
4．8?Reading?Material
CHAPTER?5?CLOSING?RECORDS?AND?PROCEDURES
5．1?Introduction?of?Records?Procedure
5．2?Disposal?of?Non—current?Assets
5．3?Valuation?of?Inventory
5．4?Bad?Debts?and?Doubtful?Debts?Reserve
5．5?Remember?and?Understand?Special?Term?Points
5．6?Reference?Solutions?for?Practices
5．7?Reading?Material
CHAPTER?6?THE?BASIS?FINANCIAL?STATEMENTS
6．1?Introduction?of?Income?Statement
6．2?The?Format?of?the?Income?Statement
6．3?Statement?of?Financial?Position
6．4?Published?Income?Statement?and?Balance?Sheet
6．5?Remember?and?Understand?Special?Term?Points
6．6?Reference?Solutions?for?Practices
6．7?Reading?material
CHAPTER?7?THE?CASH?FLOW?STATEMENT
7．1?Introduction?Cash?and?Profit
7．2?Cash?Flow?Statement
7．3?Cash?Flow?Forecasts
7．4?Remember?and?Understand?Special?Term?Points
7．5?Reference?Solutions?for?Practices
7．6?Reading?Material
CHAPTER?8?ANALYSIS?OF?FINANCIAL?STATEMENTS
8．1?Introduction?of?Data?for?Analysis
8．2?Information?for?Analysis
8．3?The?Steps?of?Data?Analysis
8．4?Finance?Ratio?Analysis
8．5?Remember?and?Understand?Special?Term?Points
8．6?Referenee?Solutions?for?practices
8．7?Reading?Material
CHAPTER?9?REVIEW?OF?THE?TEXTBoOK
9．1?Summary?for?Chapters
9．2?Revision?First?Question
9．3?Reference?Solution?for?First?Question
9．4?Revision?Second?Question
9．5?Reference?Answer?to?Second?Question
9．6?Reading?Material
APPENDIX?1
REFERENCE?VERSIoNS?FoR?READING?MATERIALS
APPENDIX?2
REFERENCE?VERSIoN?FoR?ACCoUNTING?VoCABULARY
APPENDIX?3
REFERENCE?VERSIoN?WEBSIDE?ADDRESSES?
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