李天宇、范明主编的《会计英语(高职高专会计专业规划教材)》是一本会计英语教材。全书共有九章，分别从知识概述、会计等式和复式记账、会计循环、流动资产、非流动资产、负债、所有者权益、财务报表及财务报表分析等方面展开介绍，每章集中介绍一个财务知识点，都有实例说明。各章自成体系，可以单独讲授。各章所研究的财务知识点联系起来构成完整的财务知识体系，全书是一个有机整体。
本书简明通俗，是一本实用性较强的教学和自学用书，适合高职高专及在职人员在校学习，可用于财经院校、综合性大学在职继续教育和自学参考，也可供研究人员和实际工作者学习之用。

Chapter One The Introduction ofAccounting
1.1 Introduction
1.2 The Users of Accounting Information
1.2.1 External Information Users
1.2.2 Internal Information Users
1.3 The Accounting Process
1.4 Basic Accounting Principles
1.4.1 Accrual Principle
1.4.2 Conservatism Principle
1.4.3 Consistency Principle
1.4.4 Cost Principle
1.4.5 Economic Entity Principle
1.4.6 Full Disclosure Principle
1.4.7 Going Concern Principle
1.4.8 Matching Principle
1.4.9 Materiality Principle
1.4.10 Monetary Unit Principle
1.4.11 Reliability Principle
1.4.12 Revenue Recognition Principle
1.4.13 Time Period Principle
1.5 Financial Statements
1.5.1 Balance Sheet
1.5.2 Income Statement
1.5.3 CashFlow Statement
1.5.4 The Statement of Changes in Equity
Words and Expressions
Notes
Supplementary Reading
Chapter Two Accounting Equation and Double EntryAccounting
2.1 lntmductinn
2.2 Accounting Equation
2.3 Double Entry Accounting
2.3.1 Debits and Credits in Common Accounting Transactions
2.3.2 Examples of Double Entry Accounting
Words and Expressions
Notes
Supplementary Reading
Chapter Three Accounting Cycle
3.1 Introduction
3.2 Identify Transactions or Events to Be Recorded
3.3 JournalizeTransactions and Events
3.4 Posting from Journal to Ledger
3.5 Prepare Unadjusted Trial Balance
3.6 Journalize andPost Adjusting Journal Entries
3.7 Prepare Adjusted Trial Balance
3.8 Prepare Financial Statements
3.9 Journalize and Post Closing Entries
3.10 Prepare Post-closing Trial Balance
Words and Expressions
Notes
Supplementary Reading
Chapter Four Current Assets
4.1 Introduction
4.2 Cash and Cash Equivalent
4.3 Receivable
4.3.1 Accounts Receivable
4.3.2 Notes Receivable
4.4 Allowance Method
4.5 Inventory
4.5.1 Periodic Inventory System
4.5.2 Perpetual Inventory System
4.5.3 Inventory Measurement
Words and Expressions
Notes
Supplementary Reading
Chapter Five Non-current Assets
5.1 Introduction
5.2 Plant Assets
5.2.1 Measuring the Cost of Long-term Assets
5.2.2 Depreciation
5.2.3 Changing the Salvage Value of Depreciable Assets
5.3 Intangible Assets
5.3.1 Goodwill
5.3.2 Patent
5.3.3 Trademark and Trade Name
5.3.4 Franchise
5.3.5 Copyright
Words and Expressions
Notes
Supplementary Reading
Chapter Six Liabilities
6.1 Introduction
6.2 Current Liabilities
6.2.1 Accounts Payable
6.2.2 Notes Payable
6.2.3 Accrued Expenses
6.2.4 Unearned Revenue
6.2.5 The Current portion of Long-term Debt
6.2.6 Contingent Liabilities
6.3 Long-term Liabilities
6.3.1 Accrued Interest
6.3.2 Bonds Issued at Par with No Accrued Interest
6.3.3 Bonds Issued at Par with Accrued Interest
Words and Expressions
Notes
Supplementary Reading
Chapter Seven Owner's Equity
7.1 Introduetion
7.2 Stock
7.2.1 Common Stock
7.2.2 Preferred Stock
7.3 Shareholder's Equity
7.3.1 Paid-in Capital
7.3.2 Retained Earnings
7.4 Dividends
7.4.1 Cash Dividends
7.4.2 Stock Dividends
7.4.3 Stock Split
Words and Expressions
Notes I
Supplementary Reading
Chapter Eight Financial Statements
8.1 Introduction
8.2 Balance Sheet
8.3 Income Statement
8.3.1 TheMultiple-step Income Statement
8.3.2 The Single-step Income Statement
8.4 Cash flow Statement
8.4.1 Definition of Cash
8.4.2 Classificatioxl of Cash Flows
8.4.3 Basic Approach to Preparation
Words and Expressions
Notes
Supplementary Reading
Chapter Nine Analysis of Financial Statements
9.1 Introduction
9.2 Four Widely Used Analytical Techniques
9.2.1 Dollar and Perc