《会计专业英语教程(附光盘第2版新世纪会计学专业精品教材)》(作者马建威、何玉润)来源于编者10多年来会计专业英语教学和全英语会计学专业教学的积累，针对性极强，可以满足会计学专业、财务管理专业和注册会计师专业等相关专业的英语教学的需要。

Chapter 1 Financial Accounting Conceptual Framework

1.1 The Purpose of Accounting and Financial Reporting

1.2 Accounting Basis and Accounting Assumptions

1.3 Financial Accounting Principles and Measurement Bases

1.4 Qualitative Characteristics of Accounting Information

Chapter 2 Cash and Internal Control over Cash Transaction

2.1 Cash

2.2 Internal Control

Chapter 3 Receivables

3.1 Accounts Receivable

3.2 Notes Receivable

Chapter 4 Inventories

4.1 Inventory Defined

4.2 Costs Included In Inventory

4.3 Cost Flow Assumptions

4.4 Inventory Accounting Systems

Chapter 5 Property, Plant, and Equipment

5.1 Determining the Cost of Plant and Equipment

5.2 Depreciation

5.3 Disposal of Plant and Equipment

Chapter 6 Intangibles

6.1 Intangible Assets

6, 2 Accounting for Intangibles

6.3 Research and Development Costs

Chapter 7 Investments

7.1 Reasons for Investments

7.2 Accounting for Debt Investments

7, 3 Accounting for Stock Investments

7.4 Valuing and Reporting Investments

Chapter 8 Liabilities

8.1 Current Liabilities

8.2 Long-Term Liabilities

Chapter 9 Income, Expenses and Profit

9, 1 Income

9.2 Expenses

9.3 Profit and Profit Distribution

Chapter 10 Owner's Equity

10.1 Owners' Equity Defined

10.2 Paid-in Capital or Capital Stock

10.3 Capital Reserve

10.4 Appropriated Retained Earnings

10.5 Dividends and Undistributed Profit

Chapter 11 Financial Reports

11.1 Financial Statements

11.2 Notes and Other Information

Chapter 12 Financial Analysis

12.1 Basics of Financial Statement Analysis

12.2 Tools of Financial Statement Analysis

12.3 Earning Power and Irregular Items

12.4 Limitations of Financial Statement Analysis

Chapter 13 Auditing Principles

13.1 Auditing Basis and Auditing Objectives

13, 2 Materiality and Audit Risk

13.3 Auditing Evidence and Auditing Sampling

Chapter 14 Audit Working Papers and Audit Reports

14.1 Audit Working Papers

14.2 Audit Reports

Chapter 15 Other Assurance and Quality Control

15.1 Other Assurance

15.2 Quality Control

Appendix A Accounting Standard for Business Enterprises:Basic Standard

Appendix B Chart of Accounts (Chinese-English)