耿云江编著的这本《会计专业英语》以提高英语的应用能力为导向，对财务会计的基本知识做了详细介绍，同时涉及成本会计、管理会计、审计等内容。全书共10章，主要内容包括会计概述、会计循环、财务报表、流动资产、非流动资产、负债、所有者权益、收入、费用、成本会计等。同时，每章还配有学习目标、听力音频、知识拓展、关键术语、复习讨论题、练习题、参考译文等。
本书不仅可以作为高等院校会计学、财务管理、审计等专业的教材，也可以作为财务会计人员、管理人员的自学用书。

Chapter 1 Overview of Accounting
Listening Online
Learning Objectives
1.1 Accounting and Accounting Profession
1.1.1 Ethics
1.1.2 Accounting Function
1.1.3 Accounting Information Users
1.1.4 Accounting Profession
1.2 Accounting Assumptions
1.2.1 Business Entity
1.2.2 Going-concern
1.2.3 Monetary Unit
1.2.4 Time Period
1.3 Accounting Principles
1.3.1 Accrual Basis
1.3.2 Historical Cost
1.3.3 Realization
1.3.4 Matching
1.3.5 Full Disclosure
1.4 Quality Characteristics of Accounting Information
1.4.1 Relevance
1.4.2 Reliability
1.4.3 Comparability
1.4.4 Materiality
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
Listening Online
Learning Objectives
2.1 Accounting Equation and Double-entry System
2.1.1 Accounting Equation
2.1.2 Double-entry System
2.2 Accounting Cycle
2.3 Journals
2.4 Ledgers
2.5 Adjusting
2.5.1 Prepaid Expenses
2.5.2 Accrued Expenses
2.5.3 Accrued Revenues
2.5.4 Unearned Revenues
2.6 Closing Process
2.6.1 Temporary and Permanent Accounts
2.6.2 Posting Closing Entries
2.7 Trial Balance
2.7.1 Steps in Preparing a Trial Balance
2.7.2 Searching For and Correcting Errors
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 3 Financial Statements
Listening Online
Learning Objectives
3.1 Balance Sheet
3.1.1 Components of Balance Sheet
3.1.2 Form of Balance Sheet
3.2 Income Statement
……
Chapter 4 Current Assets
Chapter 5 Non-current Assets
Chapter 6 Liabilities and Owner’s Equit
Chapter 7 Revenue and Expense
Chapter 8 Cost Accounting
Chapter 9 Management Accounting
Chapter 10 Audit