一本好的专业英语教材不仅能帮助会计专业学生和其他会计从业人员更好地掌握“专业+英语”的相关知识，而且可以有效提高专业英语的教学效果。《会计学专业英语》共有9章，以基础会计、财务会计为主，兼顾财务报表编制与分析的主要内容，每章由开篇案例、课文、单词术语注释、拓展阅读等组成。本教材试图在结构安排、内容选择、知识拓展等方面起到有益的作用。本书由沈阳建筑大学管理学院会计学专业负责人周鲜华任主编。

《会计学专业英语》是一本为会计英语教学而编写的专业基础教材，内容以基础会计理论、财务会计为主，兼顾财务报表与分析的主要内容。该书共有9章，每章由开篇案例、课文、单词术语注释、拓展阅读等组成。

通过对《会计学专业英语》的学习，可以使读者掌握会计学基本理论、基本方法的英语表达方式，对拓展会计专业英文词汇、提高运用英语处理会计业务的能力，阅读会计专业英文文献等大有助益。本书可作为高等院校本科、高职、高专会计、审计、财务管理等专业的会计英语课程教材，也可作为广大财会从业人员学习会计英语的专业书籍。本书由沈阳建筑大学管理学院会计学专业负责人周鲜华任主编。

Chapter 1 The Accounting Introduction

 Unit 1 Accounting and Accounting Profession

1.1 Introduction to Accounting

1.2 Distinction between Bookkeeping and Accounting

1.3 Divisions of Accounting

1.4 Professional Ethics

 Unit 2 Accounting Assumptions

2.1 Separate Entity

2.2 Going Concern Assumption

2.3 Time-period Assumption

2.4 Monetary Unit Assumption

2.5 Accrual Basis of Accounting

 Unit 3 Accounting Recognition and Measurement Principles

3.1 Cost Principle

3.2 Revenue Recognition Principle

3.3 Matching Principle

3.4 Conservatism Principle

3.5 Materiality Principle

3.6 Differentiate Capital and Revenue Expenditure

3.7 Substance over Form

 Unit 4 Information Users

4.1 Internal Information Users

4.2 External Information Users

Chapter 2 The Accounting Cycle

 Unit 1 Accounting Equation and Double-entry Accounting

1.1 Accounting Equation

1.2 Double-entry Accounting

 Unit 2 Basics of Accounting Cycle

2.1 Analyze Business Transactions

2.2 Journalize the Transactions

2.3 Post to Ledger Accounts

2.4 Prepare Unadjusted Trial Balance

2.5 Journalize and Post Adjusting Entries

2.6 Prepare an Adjusted Trial Balance

2.7 Prepare Financial Statements

2.8 Journalize and Post Closing Entries

2.9 Prepare a Post-closing Trial Balance

 Unit 3 Journals

3.1 The Effect of the Journals

3.2 The Types of Journals

 Unit 4 Ledgers

4.1 General Ledger

4.2 Subsidiary Ledger

 Unit 5 Adjusting Procedures

5.1 Prepaid Expenses

5.2 Unearned Revenue

5.3 Accrued Expenses

5.4 Accrued Revenues

 Unit 6 Closing Process

Chapter 3 Financial Statements

 Unit 1 Balance Sheet

1.1 The Concept of the Balance Sheet

1.2 Format of Balance Sheet

 Unit 2 Income Statement

2.1 The Concept of Income Statement

2.2 Format of Income Statement

 Unit 3 Statement of Retained Earnings

3.1 Introduction to Statement of Retained Earnings

3.2 Influnential Transactions and Events of Retained Earnings

3.3 Appropriation of Retained Earnings

3.4 Statement of Stockholders' Equity

 Unit 4 Cash Flow Statement

4.1 The Purpose of Cash Flow Statement

4.2 The Classification of Cash Flows

4.3 The Basic Approach to Prepare the Cash Flow Statement

Chapter 4 Current Assets

 Unit 1 Cash and Its Control

1.1 Cash

1.2 Cash Control

 Unit 2 Receivables

2.1 Accounts Receivable

2.2 Notes Receivable

 Unit 3 Inventories

3.1 The Concept of Inventory

3.2 Two Basic Inventory Accounting Systems

3.3 Inventory Cost Recognition Method

Chapter 5 Non-current Assets and Investments

 Unit 1 Plant and Equipment

1.1 Basic Concept and Categories

1.2 Acquisition Methods

1.3 Post-acquisition Expenditures

1.4 Impairment of Plant and Equipment

 Unit 2 Depreciation Method

2.1 The Reason of Depreciation

2.2 Methods of Computing Depreciation

 Unit 3 Basics of Investments

 Unit 4 Intangible Assets

4.1 Basic of Intangible Assets

4.2 Leading Examples of Intangible Assets

Chapter 6 Liabilities

 Unit 1 Current Liabilities

 Unit 2 Non-current Liabilities

Chapter 7 Revenues and Expenses

 Unit 1 Timing of Revenue Recognition

 Unit 2 Amount of Revenue Recognized

 Unit 3 Expense Recognition

 Unit 4 Categories of Expenses

Chapter 8 Owners' Equity

 Unit 1 Forms of Business Organizations

1.1 Single Proprietorships

1.2 Partnerships

1.3 Corporations

 Unit 2 Accounting for Proprietorship's Equity

2.1 Accounting for the Owner's Equity in a Single Proprietorship

2.2 Capital Account

2.3 Drawing Account

2.4 Financial Statements Presentation

 Unit 3 Accounting for Partnership's Equity

3.1 Partnership Accounting

3.2 Division of Net Income and Loss

3.3 Admission of a New Partner

3.4 Revaluation of Assets

3.5 Liquidation of a Partnership

 Unit 4 Accounting for Corporation's Equity

4.1 Paid-in capital

4.2 Retained Earnings

4.3 Other Reserves

Chapter 9 Financial Statement Analysis

 Unit 1 Tools of Analysis

1.1 Horizontal Analysis

1.2 Vertical Analysis

1.3 Ratio Analysis

 Unit 2 Solvency Analysis

2.1 Working Capital and Current Ratio

2.2 Quick Ratio

2.3 Accounts Receivable Turnover

2.4 Inventory Turnover

2.5 Debt and Equity Ratios

2.6 Times Interest Earned

 Unit 3 Profitability Analysis

3.1 Return on Total Assets

3.2 Return on Common Stockholders' Equity

3.3 Earnings per Share on Common Stock

3.4 Price-earnings Ratio

3.5 Dividend Yield

 Unit 4 Corporate Acquisition and Consolidated Financial Statements

4.1 Corporate Acquisition

4.2 Methods of Accounting for Corporate Acquisitions

References