會計英語（簡體書）

《面向21世紀應用型本科財會專業系列規劃教材：會計英語》內容豐富，語言簡練，兼顧英語學習與專業學習的基本特點，全面包含了財務會計的各知識點。通過《面向21世紀應用型本科財會專業系列規劃教材：會計英語》的學習，學生能夠熟練閱讀英文會計文獻並使用英語進行會計實務處理。《面向21世紀應用型本科財會專業系列規劃教材：會計英語》特別注重中西方會計理論與實務的差別，編寫時力求以英語思維來表達相關專業知識點，並兼顧了學生的外語水平。全書內容全面、系統，不但配有豐富的相關資料閱讀和重點詞匯的中英文對照，而且配有豐富的習題練習，以使學生真正掌握知識，老師輕鬆授課。

李慧，在讀博士、山東建築大學商學院講師，以會計理論與實務、企業集團財務管理為主要研究方向。參與科研課題4項，公開發表論文10餘篇。

孫園園，在讀博士、山東建築大學商學院講師，以財務會計理論與實務、公司治理為主要研究方向。參與科研課題2項，公開發表論文10篇。

李長娥，山東大學管理學院在讀博士、山東建築大學商學院講師，以公司治理、企業財務分析與評價為主要研究方向。參與科研課題2項，公開發表論文6篇。

《會計英語(面向21世紀應用型本科財會專業系列規劃教材)》(作者李慧)主要側重于對財務會計專業知識的介紹，每章涉及內容介紹、英文課文、專業詞匯與詞組、練習題四部分基本內容，知識點設置合理，便于讀者進行系統全面的學習。此外，為了幫助學生直接用英語領悟前沿的會計理論和方法，進一步加深對相關知識點的理解，本書在每章還增設了相關外文文獻的閱讀資料。此外，為了使學生在英語語境下更好地理解相關專業知識，避免過于依賴翻譯資料，本書特意省去了中文譯文部分。本書語言通俗易懂，兼顧了學生的專業基礎和英語水平，適合廣大高等院校的會計專業學生及社會上的自學人士使用。
本書第1～5章由山東建筑大學商學院李慧老師編寫，第6～9章由山東建筑大學商學院孫園園老師編寫，第10～12章由山東大學管理學院在讀博士、山東建筑大學商學院李長娥老師編寫。全書由李慧老師負責統籌總纂。

Chapter 1 The Overview of Accounting
1.1 What Is Accounting
1.2 The Accounting Concepts and Principles
1.3 The Accounting Elements
1.4 Accounting Equation
1.5 Effect of Business Transactions upon the Accounting Equation
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 2 Accounting Cycle
2.1 What Is Accounting Cycle
2.2 The Account and Double-entry Accounting
2.3 The Journal Entries
2.4 Adjusting Entries
2.5 Closing the Accounts
Key Words， Phrases and Special Terms
Assignments

Chapter 3 The Financial Statements
3.1 The Balance Sheet
3.2 The Income Statement
3.3 The Statement of Cash Flows
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 4 Cash and Marketable Securities
4.1 Cash
4.2 Dealing with Cash
4.3 Cash Management
4.4 Marketable Securities
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 5 Accounts Receivable
5.1 The Definition of Accounts Receivable
5.2 Dealing with Uncollectible Accounts Receivable
5.3 Alternative Approaches to Estimating Credit Losses
5.4 Accounts Receivable Management
Key Words， Phrases and Special Terms
Assignments

Chapter 6 Inventory
6.1 What Is Inventory
6.2 Two Systems of Inventory Accounting
6.3 Inventory Measurement
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 7 Long-Lived Assets
7.1 Understanding Plant Assets
7.2 Acquisition of Plant Assets
7.3 Depreciation
7.4 Disposal of Plant and Equipment
7.5 Intangible Assets
7.6 Natural Resources
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 8 Current Liabilities
8.1 The Concept of Current Liabilities
8.2 Accounts Payable
8.3 Notes Payable
8.4 Sales Tax Payable
8.5 The Current Portion of Long-term Debt
8.6 Accrues Expenses
8.7 Payroll Liabilities
8.8 Unearned Revenues
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 9 Long-term Liabilities and Long-term Investments
9.1 Long-term Liabilities
9.2 Long-term investments
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 10 Stockholders' Equity- Partnership
10.1 What Is a Partnership
10.2 Significant Features of a Partnership
10.3 The Types of Partnerships
10.4 Accounting Practices in Partnerships
10.5 Allocating partnership Net Income Among the Partners
10.6 Admission of a New Partner
10.7 Liquidation of a Partnership
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 11 Owner's Equity-Corporation
11.1 What Is a Corporation
11.2 Significant Features of a Corporation
11.3 Formation of a Corporation
11.4 Stockholders' Equity
11.5 Authorization and Issuance of Capital Stock
11.6 Dividends and Stock Split
11.7 Treasury stock
Key Words， Phrases and Special Terms
Assignments
Reading

Chapter 12 Financial Statement Analysis
12.1 Objectives of Financial Statement Analysis
12.2 Source of Financial Statement Analysis
12.3 Horizontal Analysis
12.4 Vertical Analysis
12.5 Ratio Analysis
Key Words， Phrases and Special Terms
Assignments
Reading
Reference