《会计专业英语》作为“会计国际化专业教学标准研究”的课题成果,共分为十章。第一章至第四章主要讲述会计的性质以及会计信息产生过程;第五章至第九章主要讲述关于资产、负债和所有者权益的确认、计量和报告;第十章是关于有关企业经营活动对会计报表的影响,以及如何编制会计报表。本书课后配有案例分析,供读者练习;为了拓展学生的知识面,提升学生的专业修养,本书每课课后增加拓展阅读,主要讲述会计的基本理论及当前的经济热点。
《会计专业英语》适用于应用型本科、高职高专院校会计及相关专业的学生学习使用，同时还可供从事相关专业的读者阅读参考。
齐珺，天津轻工职业技术学院，国际交流处处长，副教授，于1987年至1991年就读于天津财经学院（现天津财经大学）会计系国际会计专业。在学期间，授课教师使用英文原版教材系统地讲授了有关会计专业的诸如基础会计、财务会计、成本会计、管理会计、审计等课程。2003年1-2月间，赴美国席勒国际大学瑞士利辛校区进行了为期一个月的会计专业培训，进一步了解了中西方会计的差异。2006年5月至11月间，根据天津市是教育委员会《中青年骨干教师出国研修与培训》项目，作为访问学者赴英国Tesside大学商学院进行了为期半年的会计专业的研修，详细了解了有关西方会计专业的相关知识和教学模式及方法，为从事会计英语的教学工作打下了良好的基础。
Unit1 Accounting：Its Foundation1
Learning Objectives1
1.1What Is Accounting?1
1.2Who Uses Accounting Data1
1.3Accounting Conventions or Assumptions3
1.4Basic Accounting Equation4
1.5Effects of Changes in the Economic Business on the Accounting Equation5
1.6Financial Statement10
Key Words and Expressions13
Exercises13
Extended Reading14
Unit2 The Recording Process15
Learning Objectives15
2.1Double Entry15
2.2The Account16
2.3Debits and Credits17
2.4Steps in the Recording Process21
2.5The Journal22
2.6The Ledger23
2.7Posting25
2.8The Trial Balance26
Key Words and Expressions28
Exercises29
Extended Reading30
Unit3 Adjusting the Accounts32
Learning Objectives32
3.1Accrual-Basis VS.Cash-Basis Accounting32
3.2The Basics of Adjusting Entries33
3.3Types of Adjusting Entries34
3.4Adjusting Entries for Prepayments35
3.5Adjusting Entries for Accruals39
3.6The Adjusted Trial Balance47
Key Words and Expressions48
Exercises49
Extended Reading50
Unit4 Completion of the Accounting Cycle52
Learning Objectives52
4.1Preparing Closing Entries53
4.2Preparing Post-closing Trial Balance55
4.3Correcting Entries—an Avoidable Step59
4.4Classified Balance Sheet61
Key Words and Expressions66
Exercises66
Extended Reading67
Unit5 Current Assets68
Learning Objectives68
5.1Cash and Cash Equivalents68
5.2Accounts Receivable72
5.3Inventory78
Key Words and Expressions85
Exercises86
Extended Reading88
Unit6 Long-Term Assets90
Learning Objectives90
6.1Plant and Equipment(Fixed Assets)90
6.2Intangible Assets96
Key Words and Expressions99
Exercises99
Extended Reading100
Unit7 Liabilities102
Learning Objectives102
7.1Current Liabilities102
7.2Long-term Liabilities106
Key Words and Expressions110
Exercises111
Extended Reading111
Unit8 Owner′s Equity113
Learning Objectives113
8.1Accounting for Single Proprietorship113
8.2Accounting for Corporation114
Key Words and Expressions119
Exercises120
Extended Reading121
Unit9 Measurement of Bussiness Income122
Learning Objectives122
9.1Revenue122
9.2Expense125
9.3Business Income127
Key Words and Expressions128
Exercises128
Extended Reading129
Unit10 Financial Statements130
Learning Objectives130
10.1Balance Sheet130
10.2Income Statement132
10.3The Statement of Owner′s Equity135
10.4The Statement of Cash Flows135
Key Words and Expressions137
Exercises137
Extended Reading138
List of Reference Books140
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