翁志强等编著的《会计英语》的特色表明它不同于现有的同类教材,比较适合高等院校及在职人员在校学习,也可用于财经院校、综合性大学在职继续教育和自学参考,还可供研究人员和实际工作者学习之用。但要学好本书,需要掌握以下几点:①本书的学习者应具备《会计学基础》和《财务会计》基础知识。②每单元后均汇总了本单元的双语专业词汇表,学习每单元前,先看该表必定会大大提高学习效率。学习每单元后,适当做些辅助练习。③会计英语就在你身边,在日常学习、工作中尽量多用会计英语。本书可供相关学者阅读。
Unit One The Purpose and Nature of Accounting
Unit Two The Generally Accepted Accounting Principles
Unit Three The Accounting Equation
Unit Four Establishing Ledger Accounts
Unit Five Recording Transactions in Ledger Accounts
Unit Six The Use of Journal
Unit Seven The Rules of Debit and Credit for Revenue and Expenses
Unit Eight Closing the Accounts
Unit Nine Adjusting Trial Balance and Preparing Financial Statement
Unit Ten Financial Statement
Unit Eleven Cash Flow Statement
Unit Twelve Accounting Cycle
Unit Thirteen Depreciation
Unit Fourteen Merchandise Inventory
Unit Fifteen Current Liabilities and Long-term Liabilities
Unit Sixteen Cost Accounting -- a Concept Emphasis
Appendix
Translation and Keys for Reference