財務會計英語教程（簡體書）

作者從財務會計的視角出發，參閱了美國的相關教材和國內的相關書籍後，構建了本書的結構。本教材中英文對照、語言簡練、內容翔實，系統性和專業性較強，注重與會計專業課內容的協調性，采用最新的會計專業技術資料，根據美國最新的一些英文原版大學會計教材編寫。具體的特點如下：
1.增加會計專業英語詞匯音標，并采用中英文同一頁面的雙語教材形式；
2.每章開篇有本章學習目標的設定，以便學習者更好地掌握知識要點；
3.每章結束配有相應的練習題，便于更好地理解和鞏固所學知識；
4.按照會計專業課程的順序介紹相關詞匯的用法，便于學習者更快地熟悉詞匯。
《應用型人才培養系列教材：財務會計英語教程》共分七章，第一章和第二章是對會計體系的總體的描述，第三章到第五章是依次按照相關的會計要素對財務會計進行具體介紹，為配合對財務報表和會計要素的理解，在第六章中對財務報表的分析方法進行了粗淺介紹，著重介紹財務比率的簡單分析，第七章是有關會計經濟應用文寫作。《應用型人才培養系列教材：財務會計英語教程》可用于雙語教學，也可作為學生的參考書和從事會計業務人員的學習書籍。

Chapter 1 An Overview Of Accountin
Key Words, Phrases and Special Terms
1-1 What is Accounting
1-2 Generally Accepted Accounting Principle
1-3 Accounting Elements
1-4 Accounting Equation
1-5 Effect of Business Transactions upon the Accounting Equation
1-6 Forms of Business Organhations
Assignments

Chapter 2 Accounting Cycle and Basic Financial Statements
Key Words, Phrases and Special Terms
2-1 The Complete Accounting Cycle
2-2 Debit and Credit Entries
2-3 The Ledger
2-4 Double-entry Accounting
2-5 The journal
2-6 Adjusting Entries
2-7 Closing the Accounts
2-8 The Basic Financial Statements
2-9 The Relationships among the Financial Statements
Assignments

Chapter 3 Current assets and Current Liabilities
Key Words, Phrases and Special Terms
3-1 Cash
3-2 Accounts Receivable
3-3 Inventory
3-4 Current Liabilities
Assignments

Chapter 4 Long-Iived Assets
Key Words, Phrases and Special Terms
4-1 Understanding Plant Assets
4-2 Acquisition of Plant Assets
4-3 Disposal ofPlant and Equipment
4-4 Intangible Assets
Assignments

Chapter 5 Long-Term Liabilities, Long-Investment and Owner's Equity-orporation
Key Words, Phrases and Special Terms
5-1 Long-Term Liabilities
5-2 Long-Term Investments
5-3 Owner's Equity-Corporation
Assignments

Chapter 6 Financial StatementAnalysis
Key Words, Phrases and Special Terms
6-1 Objectives of Financial Statement Analysis
6-2 Source of Financial Statements Analysis
6-3 Horizontal Analysis
6-4 Vertical Analysis
6-5 Ratio Analysis
Assignments

Chapter7 Accounting practical writings in English
7-1 Letter of Application for a Positio
7-2 Note and Bill
7-3 Announcement
References