《面向21世纪应用型本科财会专业系列规划教材：会计英语》内容丰富，语言简练，兼顾英语学习与专业学习的基本特点，全面包含了财务会计的各知识点。通过《面向21世纪应用型本科财会专业系列规划教材：会计英语》的学习，学生能够熟练阅读英文会计文献并使用英语进行会计实务处理。《面向21世纪应用型本科财会专业系列规划教材：会计英语》特别注重中西方会计理论与实务的差别，编写时力求以英语思维来表达相关专业知识点，并兼顾了学生的外语水平。全书内容全面、系统，不但配有丰富的相关资料阅读和重点词汇的中英文对照，而且配有丰富的习题练习，以使学生真正掌握知识，老师轻松授课。
随着我国改革开放和全球经济一体化的日益加快，我国会计发展已经进入与国际趋同的新时期。因英语为国际性通用语言，所以会计学领域有很多较前沿的理论和方法都是用英语来表述的。在这种形势下，具备坚实的会计专业素养和较强的专业英语交流能力已成为我国会计人才培养的基本目标了。
为了提高我国会计人员的国际化水平，我们崇尚在教育阶段就要加强对会计专业英语知识的学习。为此，我们编写了这本会计英语教材，希望通过本书的学习能够使读者熟知基本专业术语的英文表达，理解具有一定难度的英文专业资料，能够对一些会计问题用英文进行准确的描述，并依据西方通用会计准则对国外企业会计实务进行准确的会计核算并编制英文会计报表，等等。
本书主要侧重于对财务会计专业知识的介绍，每章涉及内容介绍、英文课文、专业词汇与词组、练习题四部分基本内容，知识点设置合理，便于读者进行系统全面的学习。此外，为了帮助读者直接用英语来领悟前沿的会计理论和方法，进一步加深对相关知识点的理解，本书在每章还增设了相关外文文献的阅读资料。为了促使读者在英语语境下更好地理解相关专业知识，避免过于依赖翻译资料，本书特意省去了中文译文部分。本书语言通俗易懂，兼顾了读者的专业基础和英语水平，适合广大高等院校的会计专业学生及社会上的自学人士使用。
本书第1~5章由山东建筑大学商学院李慧老师编写，第6~9章由山东建筑大学商学院孙园园老师编写，第10~12章是由山东建筑大学商学院李长娥老师编写。全书由李慧老师负责统筹总纂。
由于编者理论水平和实务知识有限，书中难免存在疏漏与不当之处，敬请广大读者给予批评指正。
编者
李慧，在读博士、山东建筑大学商学院讲师，以会计理论与实务、企业集团财务管理为主要研究方向。参与科研课题4项，公开发表论文10余篇。
孙园园，在读博士、山东建筑大学商学院讲师，以财务会计理论与实务、公司治理为主要研究方向。参与科研课题2项，公开发表论文10篇。
李长娥，山东大学管理学院在读博士、山东建筑大学商学院讲师，以公司治理、企业财务分析与评价为主要研究方向。参与科研课题2项，公开发表论文6篇。
Chapter 1 The Overview of Accounting
1.1 What Is Accounting
1.2 The Accounting Concepts and Principles
1.3 The Accounting Elements
1.4 Accounting Equation
1.5 Effect of Business Transactions upon the Accounting Equation
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 2 Accounting Cycle
2.1 What Is Accounting Cycle
2.2 The Account and Double-entry Accounting
2.3 The Journal Entries
2.4 Adjusting Entries
2.5 Closing the Accounts
Key Words, Phrases and Special Terms
Assignments
Chapter 3 The Financial Statements
3.1 The Balance Sheet
3.2 The Income Statement
3.3 The Statement of Cash Flows
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 4 Cash and Marketable Securities
4.1 Cash
4.2 Dealing with Cash
4.3 Cash Management
4.4 Marketable Securities
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 5 Accounts Receivable
5.1 The Definition of Accounts Receivable
5.2 Dealing with Uncollectible Accounts Receivable
5.3 Alternative Approaches to Estimating Credit Losses
5.4 Accounts Receivable Management
Key Words, Phrases and Special Terms
Assignments
Chapter 6 Inventory
6.1 What Is Inventory
6.2 Two Systems of Inventory Accounting
6.3 Inventory Measurement
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 7 Long-Lived Assets
7.1 Understanding Plant Assets
7.2 Acquisition of Plant Assets
7.3 Depreciation
7.4 Disposal of Plant and Equipment
7.5 Intangible Assets
7.6 Natural Resources
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 8 Current Liabilities
8.1 The Concept of Current Liabilities
8.2 Accounts Payable
8.3 Notes Payable
8.4 Sales Tax Payable
8.5 The Current Portion of Long-term Debt
8.6 Accrues Expenses
8.7 Payroll Liabilities
8.8 Unearned Revenues
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 9 Long-term Liabilities and Long-term Investments
9.1 Long-term Liabilities
9.2 Long-term investments
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 10 Stockholders' Equity- Partnership
10.1 What Is a Partnership
10.2 Significant Features of a Partnership
10.3 The Types of Partnerships
10.4 Accounting Practices in Partnerships
10.5 Allocating partnership Net Income Among the Partners
10.6 Admission of a New Partner
10.7 Liquidation of a Partnership
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 11 Owner's Equity-Corporation
11.1 What Is a Corporation
11.2 Significant Features of a Corporation
11.3 Formation of a Corporation
11.4 Stockholders' Equity
11.5 Authorization and Issuance of Capital Stock
11.6 Dividends and Stock Split
11.7 Treasury stock
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 12 Financial Statement Analysis
12.1 Objectives of Financial Statement Analysis
12.2 Source of Financial Statement Analysis
12.3 Horizontal Analysis
12.4 Vertical Analysis
12.5 Ratio Analysis
Key Words, Phrases and Special Terms
Assignments
Reading
Reference
新书资讯