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《面向21世纪全国高职高专财经管理类规划教材：会计英语基础教程》以“内容为基础的”会计专业英语教材。通过学习可以快速掌握会计通用词汇，提高语言技能；同时，可以快速掌握西方财务会计基本知识和流程，以提高会计专业素养。
本着提高专业英语水平的同时熟悉会计流程的宗旨，《面向21世纪全国高职高专财经管理类规划教材：会计英语基础教程》内容包括会计概况（The Fundamental Concepts and Principles）、借方与贷方——复式记账法（Debits and Credits：The Double-Entry System）、记账和过账（Journalizing and Posting Transactions）、财务报表（Financial Statements）、调账和结账（Adjusting and Closing Procedures）和理财意识（Financial Awareness ）等；最后提供了中华人民共和国会计法（Accountiong Law of the Peoples Republic of Chaina）、企业会计准则——基本准则（Accounting Standard for Business Enterprises：Basic Standard）、专业词汇总表（Glossary）和练习参考答案。
《面向21世纪全国高职高专财经管理类规划教材：会计英语基础教程》适合高职高专会计专业学生使用，也适合对会计英语感兴趣的读者作为参考资料。
目录
chapter 1 the fundamental accounting concepts and principles(会计概述)
section i accountlng study(会计学习)
1．1 introduction(引言)
1．2 the accounting profession(会计职业)
1．3 accounting as an information system(会计信息系统)
*1．4 accounting principles and concepts(会计原则和概念)
1．5 basic elements of financial position：the accounting equation(会计基本要素：会计等式)
sectionⅱ review & exercises(复习与练习)
summary
questions
solved problems．
section ⅲ rearling material(阅读材料)
the assets section of balalice sheet
chapter 2 dobits and credits the double-entry system(借方和贷方：复式记账法)
section i accounting study(会计学习)
2．1 the account(账户)
2．2 the rules of debit and credit(借贷记账规则)
2．3 the ledger and the chart of account(会计分类账与会计科目表)
2．4 the trial balance(试算平衡表)
section ii review & exercises(复习与练习)
.summary
questions
solved problems．
section iii rearling matedal(阅读材料)
discovery of errors
chapter 3 journalzing and posting transactiom(记账和过账)
seotion i accounting study(会计学习)
3．1 the journal(日记账)
3．2 journalizing(登记日记账)
3．3 posting(过账)
sectionⅱ review & exercises(复习与练习)
summary
questions
solved problems
section ⅲ reading material(阅读材料)
steps in the accounting cycle
chapter 4 financial statements(财务报表)
sectioni accounting study(会计学习)
4．1 income statement(损益表)
4．2 balance sheet(资产负债表)
4．3 capital statement(资本变动表)
4．4 financial statement summary(财务报表概述)
4．5 classified financial statements(分类财务报表)
sectionⅱ review & exercises(复习与练习)
summary
questions
solved problems
sectionⅲ reading material(阅读材料)
notes to the financial statements
chapter 5 aajusang and closing procedures(调账和结账)
section i accountlng study(会计学习)
5．1 adjust entries covering recorded data(对已入账(会计)记录的调整分录)
5．2 adjusting entries covering unrecorded data(对朱入账的(会计)记录的调整分录)
5．3 closing entries(结账分录)
5．4 ruling accounts(账户的划线结清)
5．5 post-closing trial balance(结账后试算平衡表)
sectionⅱ review & exercises(复习与练习)
summary
questions
solvedproblems
sectionⅲ reading material(阅读材料)
accrual basis accounting and cash basis accounting
chapter 6 review：financial awareness(复习：财务意识)
section i accounting study(会计学习)
6．1 financial documents(财务文件)
6．2 cash-flow problems(现金流问题)
6．3 collecting overdue account letters(催收账款信函)
6．4 the profit and loss account(损益账户)
6．5 annual report：chairman's statement(年度报告)
6．6 setting up in business(创立企业)
section ⅱ review & exercises(复习与练习)
summary
questions
solved problems
section ⅲ reading material(阅读材料)
statement of cash flows
appendixl accounting law of the people's republic of china(中华人民共和国会计法)
accounting standard for business entelprises：basic standard(企业会计准贝儿—基本准则)
appendix2 glossary(专业词汇总表)
appendix3 key to exercises(练习参考答案)
appendix4 资产负债表(一)
资产负债表(二)
现金流量表(一)
现金流量表(二)
损益表
section i accountlng study(会计学习)
1．1 introduction(引言)
1．2 the accounting profession(会计职业)
1．3 accounting as an information system(会计信息系统)
*1．4 accounting principles and concepts(会计原则和概念)
1．5 basic elements of financial position：the accounting equation(会计基本要素：会计等式)
sectionⅱ review & exercises(复习与练习)
summary
questions
solved problems．
section ⅲ rearling material(阅读材料)
the assets section of balalice sheet
chapter 2 dobits and credits the double-entry system(借方和贷方：复式记账法)
section i accounting study(会计学习)
2．1 the account(账户)
2．2 the rules of debit and credit(借贷记账规则)
2．3 the ledger and the chart of account(会计分类账与会计科目表)
2．4 the trial balance(试算平衡表)
section ii review & exercises(复习与练习)
.summary
questions
solved problems．
section iii rearling matedal(阅读材料)
discovery of errors
chapter 3 journalzing and posting transactiom(记账和过账)
seotion i accounting study(会计学习)
3．1 the journal(日记账)
3．2 journalizing(登记日记账)
3．3 posting(过账)
sectionⅱ review & exercises(复习与练习)
summary
questions
solved problems
section ⅲ reading material(阅读材料)
steps in the accounting cycle
chapter 4 financial statements(财务报表)
sectioni accounting study(会计学习)
4．1 income statement(损益表)
4．2 balance sheet(资产负债表)
4．3 capital statement(资本变动表)
4．4 financial statement summary(财务报表概述)
4．5 classified financial statements(分类财务报表)
sectionⅱ review & exercises(复习与练习)
summary
questions
solved problems
sectionⅲ reading material(阅读材料)
notes to the financial statements
chapter 5 aajusang and closing procedures(调账和结账)
section i accountlng study(会计学习)
5．1 adjust entries covering recorded data(对已入账(会计)记录的调整分录)
5．2 adjusting entries covering unrecorded data(对朱入账的(会计)记录的调整分录)
5．3 closing entries(结账分录)
5．4 ruling accounts(账户的划线结清)
5．5 post-closing trial balance(结账后试算平衡表)
sectionⅱ review & exercises(复习与练习)
summary
questions
solvedproblems
sectionⅲ reading material(阅读材料)
accrual basis accounting and cash basis accounting
chapter 6 review：financial awareness(复习：财务意识)
section i accounting study(会计学习)
6．1 financial documents(财务文件)
6．2 cash-flow problems(现金流问题)
6．3 collecting overdue account letters(催收账款信函)
6．4 the profit and loss account(损益账户)
6．5 annual report：chairman's statement(年度报告)
6．6 setting up in business(创立企业)
section ⅱ review & exercises(复习与练习)
summary
questions
solved problems
section ⅲ reading material(阅读材料)
statement of cash flows
appendixl accounting law of the people's republic of china(中华人民共和国会计法)
accounting standard for business entelprises：basic standard(企业会计准贝儿—基本准则)
appendix2 glossary(专业词汇总表)
appendix3 key to exercises(练习参考答案)
appendix4 资产负债表(一)
资产负债表(二)
现金流量表(一)
现金流量表(二)
损益表
Accounting English
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