《大学会计英语(新世界商务英语系列教材)》(作者陈庆柏、王景仙)共分五个部分：第一部分为基本会计术语；第二部分财务会计；第三部分管理会计；第四部分为银行会计。第五部分是用来与第一、二、三、四部分进行互动的与会计学有密切联系的供学生课外阅读的材料。

art One A Brief Introduction

Unit 1 Introduction

1.1 Basic Accounting Terms

1.2 Branches of Accounting

1.3 Purpose of Accounting Information.

1.4 Chief Personnel Involved in Accounting

1.5 Historical Development of Accounting

Part Two Basics of Financial Accounting

Unit 2 Basis and Necessities of Financial Accounting

2.1 Definition of Financial Accounting

2.2 Financial Accounting Standards Board (FASB)

2.3 The Need for Financial Accounting

2.4 Accounting Basis

Unit 3 Liabilities of Accountants and Accounting Equation.

3.1 Liabilities of Accountants.

3.2 Accounting Equation (also known as Balance Sheet Equation)

3.3 Classification of Assets and Liabilities

Unit 4 Accounting Information and Its Users

4.1 Definition of Accounting Information

4.2 Classification of Accounting Information

4.3 Chief Users of Accounting Information

Unit 5 Accounting Concepts, Principles or Conventions

5.1 Accounting Concepts

5.2 Accounting Principles

Unit 6 Financial Statements

6.1 Definition of Financial Statements

6.2 Major Types of Financial Statements

Unit 7 Analysis of Financial Statements

7.1 The Need for Analyzing Financial Statements

7.2 The Ratios Used for Analyzing Financial Statements

Part Three Management Accounting

Unit 8 Fundamentals of Management Accounting

8.1 Definition of Management Accounting

8.2 Importance of Management Accounting

8.3 Distinctions between Management Accounting and Financial Accounting

8.4 Roles of Management Accountants

8.5 Major Factors Causing Changes in Management Accounting

8.6 Management Accounting in Service and Non-profit Organizations

Unit 9 Cost Accounting

9.1 Cost

9.2 Approaches to Costing Products or Services

9.3 Cost Accounting and Cost Accounting Systems

9.4 Break-Even Point and Break-Even Analysis

9.5 Cost-Volume-Profit (CVP) Analysis

Unit 10 Product Costing

10.1 Product Cost

10.2 Cost Allocation

10.3 Approaches to Allocation of Costs

Unit 11 Job and Process Costing Systems

11.1 Job Costing

11.2 Process Costing

11.3 Distinctions between Process Costing and Job Costing

Unit 12 Budgeting and Controlling

12.1 Budgeting

12.2 Controlling

Part Four Basics of U.S. Bank Accounting

Unit 13 Importance and Reasons for Accurate Accounting Records

13.1 Importance of Accurate Accounting Records

13.2 Reasons for Banks to Develop Accurate Accounting Information

Unit 14 Bank's Basic Accounting Records and Methods

14.1 Basic Accounting Records

14.2 Bank's Accounting Methods

Unit 15 Two Basic Bank Financial Statements

15.1 Statement of Condition

15.2 Income Statement

Unit 16 Performance Measurement Ratios

16.1 Return on Assets (ROA)

16.2 Return on Equity (ROE)

16.3 Capital Ratio

16.4 Earnings Per Share (EPS)

Unit 17 Impact of Financial Data

17.1 Impact on Stockholders

17.2 Impact on Regulators

17.3 Impact on Other Financial Institutions

17.4 Impact on Customers

17.5 Impact on Employees

Unit 18 Financial Planning of Banks

18.1 Budgeting

18.2 Monthly Variance Reports

18.3 Performance Measurements

18.4 Performance Standards

Unit 19 Cost Allocation and Pricing of Services

19.1 Functional Cost

19.2 Cost Allocation

19.3 Pricing

19.4 Payment of Fees

19.5 Account Analysis

19.6 Summary of Basic US Bank Accounting

Part Five Selected Extensive Reading

Materials on Western Accounting

1. The Sarbanes -- Oxley Act (S-O Act)-- The Newest American Accounting Law

2. Users of Financial Reports

3. The Liability of Accountants

4. Major Types of Accounting Specialists

5. Financial Misstatements

6. Henry W. Bloch: Overcoming Accountant's Block

7. A Cultural GAAP

8. Budgeting for Success

9. An Accounting GAAP

10. A New Credit Crunch

11. Bringing the Future into Play

12. Auditing Here, Consulting over There

13. Accounting -- or Lapdog? Here's How You'll Know

14. Accounting Standards America v the World

15. When Figures Lie-- A Comment on Accounting Rules

16. Types of Accounting Activities in the U.S.

Key to the Exercises in the Texts

Reference