经济环境的开放和我国会计准则与国际会计准则的接轨，使得会计报表要满足各类商务人士阅读的要求，会计人员必须能够提供完整、规范的中外文会计报表和相关财务信息。《会计英语(第2版)》通过英语讲解会计的基本理论、基本方法、并结合每章的会计词汇学习，使读者全面学习会计专业知识，满足对外交流和使用的需要。全书用语简洁规范，结构设计合理，标注和表述十分清楚。各章后均附有常用词汇、自测题、练习题和问题，并添加备章的中文译文和相应的中文目录，方便双语教学。
1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems 1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
2 Journalizing and Posting Transactions
LEARNING OBJECTIVES
2.1 Economic events and original documents
2.2 T-accounts and debit & credit
2, 3 Joumalizing and posting transactions
2.4 Preparing a trial balance
2.5 Practices in China
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
3 Adjusting and Preparing Financial Statements
LEARNING OBJECTIVES
3.1 The need for adjustments
3.2 Adjusting the accounts
3.3 Adjusted trial balance and preparation of financial statements
3.4 The worksheet
3.5 Closing entries
3.6 Post-closing trial balance
3.7 The accounting cycle summary
3.8 Classification of balance sheet items
3.9 Practices in China
3.10 Using the accounting information —— the current ratio
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
4 Merchandising Activities and Accounting Information Systems
5 Operating Cycle: Cash, Receivables and Sales
6 0aeratin~l Cycle: Cost of Goods Sold and Inventory
7 Investing in Operating Assets
8 Investing in Securities
9 Financing with Debt
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