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简介
本书用英文较为系统地介绍了会计学的基础知识。从内容上讲，本书
既包括会计基本理论(如会计的概念、原则等)的介绍，还包括会计实务(日
记账、分类账、会计报表等)的介绍。从结构上讲，本书既包括讲解内容，
还包括练习和阅读材料，以及会计人员常用的英文会计对话。
本书旨在提高会计专业学生的会计专业素养和会计领域英文阅读、操
作及沟通能力，也可以供三资企业会计人员提高业务能力。
目录
Unit One Introduction to Accounting
Unit Two Generally Accepted Accounting Principles
Unit Three Accrual Basis Accounting and Cash Basis Accounting
Unit Four The Accounting Equation and Double Entry
Unit Five Journals
unit Six Ledgers
Unit Seven Analyzing and Processing Transactions
Unit Eight The Trial Balance
Unit Nine The Balance Sheet
Unit Ten The Income Statement
Unit Eleven The Statement of Owners' Equity
Unit Twelve The Statement of Cash Flows
Unit Thirteen Disclosure Notes to Financial Statements
Unit Fourteen Accounting Cycle
Unit Fifteen Cash and It's Control
Unit Sixteen Inventory
Unit Seventeen Accounts Receivable
Unit Eighteen Fixed Assets
Unit Nineteen Liabilities
UnitTwenty Owners' Equity
Unit Twenty-One Revenue
Appendix A The Chart of Accounts
Appendix B Journal Entries
Appendix C Oral English for Accounting
Appendix D Written English for Accounting
Reference
Unit Two Generally Accepted Accounting Principles
Unit Three Accrual Basis Accounting and Cash Basis Accounting
Unit Four The Accounting Equation and Double Entry
Unit Five Journals
unit Six Ledgers
Unit Seven Analyzing and Processing Transactions
Unit Eight The Trial Balance
Unit Nine The Balance Sheet
Unit Ten The Income Statement
Unit Eleven The Statement of Owners' Equity
Unit Twelve The Statement of Cash Flows
Unit Thirteen Disclosure Notes to Financial Statements
Unit Fourteen Accounting Cycle
Unit Fifteen Cash and It's Control
Unit Sixteen Inventory
Unit Seventeen Accounts Receivable
Unit Eighteen Fixed Assets
Unit Nineteen Liabilities
UnitTwenty Owners' Equity
Unit Twenty-One Revenue
Appendix A The Chart of Accounts
Appendix B Journal Entries
Appendix C Oral English for Accounting
Appendix D Written English for Accounting
Reference
Accounting English
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