《会计英语 基础会计（英文版）/普通高等教“十三五”规划教材》以企业基本的财会活动为主线，深入地介绍会计英语的制单、记账、核算、会计业务、财务报表等知识：其中以会计基础知识的介绍为主，以会计专业词汇教学为核心，重点培养学生对简单会计英语资料的认读能力；精心选择英语句式和词汇，避免大段落、长句子、难单词，尽量选择国际通行的、规范的、简明的会计语言，提高学生的学习兴趣。

Chapter 1 Basic Concepts
Part 1．1 International Financial Reporting Standards（IFRS）
Part 1．2 Accounting Assumptions and Accounting Basis
Part 1．3 The Qualitative Characteristics of Accounting Information
Part 1．4 Accounting Elements and Accounting Equation

Chapter 2 Accounting Records
Part 2．1 T—account&Doubleentry System
Part 2．2 The Journal and Journal Entry
Part 2．3 The Ledger&Posting Process
Part 2．4 Adjusting Entries
Part 2．5 Closing Entries

Chapter 3 Current Assets
Part 3．1 Cash&Cash Equivalents
Part 3．2 Accounts Receivable
Part 3．3 Inventories

Chapter 4 Non-current Assets
Part 4．1 P1ant Assets
Part 4．2 Depreciation of Plant Asset
Part 4．3 Intangible Assets

Chapter 5 Liabilities
Part 5．1 Current Liabilities
Part 5．2 Non．current Liabilities

Chapter 6 Owners’Equity
Part 6．1 Paid-in Capital&Additional Paid—in Capital
Part 6．2 Retained Earnings

Chapter 7 Revenues＆Expenses
Part 7．1 Revenues
Part 7．2 Expenses

Chapter 8 Financial Reports
Part 8．1 Balance Sheet
Part 8．2 Income Statement
Part 8．3 Statement of Retained Earnings

References