徐鹿、劉璐主編的《會計與財務管理專業英語(
中國科學院規劃教材)》涵蓋了會計和財務管理的有
關內容．分為兩個部分，共27章。
第一部分是會計專題，分基礎會計和財務會計兩個單
元，共16章。基礎
會計單元依次介紹了會計等式、會計循環、報表介紹
；財務會計單元依次
介紹了資產、負債、所有者權益、收入、費用和財務
報表。第二部分是財
務管理專題，共11章，依次介紹了時間價值、利率、
融資、投資、營運
資金、利潤分配和報表分析。每一章後面都附有詞彙
表和補充知識。
本書不僅適合高等院校管理學專業的本科生專業
基礎課教學使用，而
且適合於會計學和財務管理專業本科生的專業課教學
。

PART 1 ACCOUNTING
UNIT 1 Basic Aceooting
Chapter 1 Introduction to Accounting
1.1 Definition of Accounting
1.2 Profession of Accounting
1.3 Types of Accounting Information
1.4 Financial Accounting Measurement Bases
More Knowledge
Chapter 2 The Structure and Chart of Accounts
2.1 Account Title
2.2 The Structure of Accounts
More Knowledge
Chapter 3 The Accounting Equation and Double Entry Bookkeeping
3.1 Accounting Elements
3.2 The Accounting Equation
3.3 Double Entry
Chapter 4 Accounting Cycle (I)
4, 1 The Journal and Journalizing Transactions
4.2 The Ledger and Posting Transactions
4.3 Preparing a Trial Balance
Chapter 5 Aceounting Cycle (II)
5.1 Time Period Principle and the Need for Adjustments
5.2 Accrual Versus Cash Basis of Accounting
5.3 Prepare Adjusting Entries
5.4 The Adjusted Trial Balance and Preparation of Financial Statements
5.5 The Worksheet
5.6 Closing Entries
5.7 The Post-closing Trial Balance
5.8 The Steps in the Accounting Cycle
Chapter 6 Basic Financial Statements
6.1 Statement of Profit or Loss and Comprehensive Income
6.2 Statement of Changes in Owners' Equity
6.3 Statement of Financial Position
6.4 Statement of Cash Flows

UNIT 2 Financial Accounting
Chapter 7 Cash
7.1 Natures of Cash
7.2 Control of Cash
7.3 Bank Reconciliation
Chapter 8 Accounts Receivable
8.1 Nature of Accounts Receivable
8.2 Sales Discounts
8.3 Sales Returns
8.4 Accounting for Bad Debt Expense
Chapter 9 Inventory
9.1 Nature of Inventory
9.2 Perpetual and Periodic Inventory Systems
9.3 Inventory Cost Flow Methods
Chapter 10 Fixed Assets
10.1 Definition of Fixed Assets
10.2 Acquisition of Fixed Assets
10.3 Depreciation of Fixed Assets
10.4 Disposal of Fixed Assets
Chapter 11 Intangible Assets
11.1 Definition of Intangible Assets
11.2 Various Intangible Assets
11.3 Acquisition of Intangible Assets
I1.4 Amortization of Intangible Assets
Chapter 12 Liabilities
12.1 Definition of Liabilities
12.2 Classification of Liabilities
12.3 Determinable Liabilities
Chapter 13 Owners' Equity
13.1 Forms of Business Organization
13.2 Sole Proprietorships and Partnerships Accounting
13.3 Corporation Accounting
Chapter 14 Income and Expenses
14.1 Contents of Income
14.2 Accounting for Revenue
14.3 Accounting for Expenses
Chapter 15 Financial Statements (I)
15.1 Statement of Financial Position
15.2 Statement of Profit or Loss and Other Comprehensive Income
Chapter 16 Financial Statements (II)
16.1 Statement of Cash Flows
16.2 The Statement of Changes in Equity

PART 2 FINANCE
Chapter 17 Overview of Finance
17.1 The Main Content of Financial Management
17.2 Targets of Financial Management
17.3 The Major Tasks of the Financial Manager
Chapter 18 Time Value of Money
18.1 Relationship to the Payment Decision
18.2 Future Value and Present Value of Single Amount
18.3 Future and Present Value of Annuity
I8.4 Determining of Annuity Value
Chapter 19 Interest Rates
19.1 Historical Interest Rates
19.2 Reasons for Interest Rate Changes
19.3 Interest Rates Quotes
19.4 Converting an APR to an EAR
19.5 Inflation and Real Versus Nominal Rates
19.6 Risk and Taxes
19.7 Market Interest Rates Model
Chapter 20 Debt Financing
20.1 Short-term Debt Financing
20.2 Long-term Debt Financing
Chapter 21 Equity Financing
21.1 The Concepts of Equity Financing
21.2 The Advantages and Disadvantages
21.3 Factors Considered for Choosing a Method of Financing
21.4 Sources of Equity Financing
21.5 Methods of Equity Financing
Chapter 22 Capital Budgeting (I)
22.1 Importance of Capital Budgeting
22.2 Process and Principles of Capital Budgeting
22.3 Incremental Cash Flows of Project
More Knowledge
Chapter 23 Capital Budgeting (II)
23.1 Capital Budgeting Decision Criteria
23.2 Payback Period (PP)
23.3 Net Present Value (NPV)
23.4 Internal Rate of Return (IRR)
Chapter 24 Working Capital Management
24.I Working Capital Terminology
24.2 Cash Management
24.3 Accounts Receivable Management
24.4 Inventory Management
More Knowledge
Chapter 25 Distribution of Profits
25.1 The Basic Theory of Dividend Policy
25.2 Dividend Theory
25.3 Factors Influencing the Dividend Decision
25.4 Dividend Policy
More Knowledge
Chapter 26 Financial Planning
26.1 The Objective of Financial Planning
26.2 The Benefits of Financial Planning
26.3 Important Elements in Financial Planning
26.4 The Financial Planning Model
26.5 Links Between Long-term and Short term Financing Decisions
More Knowledge
Chapter 27 Analyzing Financial Statements
27.1 The Broad Categories of Ratios
27.2 Profitability and Return on Capital
27.3 Liquidity, Gearing/Leverage and Working Capital
27.4 Efficiency Ratios: Control of Receivables and Inventories
27.5 Shareholders' Investment Ratios