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　　《高等学校"十二五"规划教材?经济管理类:会计专业英语》以我国*的会计准则为基础，兼顾国际会计准则和其他国家准则，适应目前我国经济管理人才培养的需要，用英语对会计的基本理论、会计循环及会计要素的确认、计量和报告进行了阐述。全书共分为17章，教学内容安排合理，克服了目前国外引进的原版教材篇幅大、价格高等不适合学习的缺点。《高等学校"十二五"规划教材?经济管理类:会计专业英语》注重学生的能力培养和学习的积极性、主动性的提高，为方便学生的学习，每章都附有学习目标、词汇、复习思考题等。

Part 1 Accounting Introductions会计总论

Unit 1 Accounting and Its Environment会计与会计环境

1.1Nature and Content of Accounting

1.2 Objectives of Financial Reporting

Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例

2.1 Accounting Is an Information System

2.2 Conventions of Accounting

Unit 3 Accounting Elements and Accounting

Equation会计要素与会计等式

3.1 Accounting Elements

3.2 Accounting Equation

Unit 4 Accounts aid Double-entry Bookkeeping

System账户与复式记账法

4.1The Account

4.2 Double-entry Bookkeeping System

Unit 5 Ledgers and Journals分类账与日记账

5.1Ledgers

5.2 Journals

Urut 6 Recording Transactions Illustration记录交易实例

6.1 Illustrative Problem Ⅰ

6.2 Illustrative ProblemⅡ

Unit 7 The Accounting Cycle会计循环

7.1 Fundamentals and Analyze Transactions

7.2 Record the Transactions in Journal

7.3 Post to Ledger Accounts

7.4 Prepare a Trial Balance

7.5 Make Adjusting Entries

7.6 Prepare Financial Statements

7.7 Journalize and Post Closing Entries

7.8 Prepared Closed Trial Balance

Unit 8 Financial Statements财务报表

8.1 Introduction to Financial Statements

8.2 The Balance Sheet

8.3 The Income Statement

8.4 The Cash Flow Statement

Part 2 Financial Accounting财务会计

Urut 9 Assets（I）-Current Assets资产（Ⅰ）-流动资产

9.1 Internal Control and Cash

9.2 Receivables

9.3 Inventory（Ⅰ）

9.4 Inventory（Ⅱ）

Unit 10 Assets（Ⅱ）-Noncurrent Assets资产（Ⅱ）-非流动资产

10.1 Plant and Equipment

10.2 Intangible Assets

10.3 Long-term Investment

Unit 11 Liabilities负债

11.1 Current Liabilities

11.2 Long-term Liabilities

Unit 12 Stockholders' Equity股东权益

12.1 Introduction of Stockholders' Equity

12.2 Stock

Urut 13 Performance业绩

13.1 Revenue

13.2 Expenses

Unit 14 Financial Statement Analysis财务报表分析

14.1 Framework for Financial Statement Analysis

14.2 Techniques of Analysis

14.3 Ratio Analysis

Part 3 Cost and Management Accounting成本与管理会计

Unit 15 Costs Analysis成本分析

15.1 Introduction of Cost Accounting

15.2 Cost Behavior

15.3 Cost-volume-profit Analysis

Urut 16 Cost Method成本法

16.1 Job Order Costing

16.2 Process Costing

16.3 Activity-based Costing （ABC）

16.4 Standard Costing

Unit 17 Budgeting and Budgeting Control预算及预算控制

17.1 Budgeting and Planning

17.2 The Budgets-setting Process

17.3 Variance and Budgeting Control

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