廖治宇主編的《財會專業英語(管理應用型財會
專業人纔培養新形態繫列教材普通高等教育十二五規
劃教材)》包括會計基本原理及財務會計的相關內容
，以國際會計準則為基礎，反映了國際會計準則的最
新發展。此外，本書中大量引用跨國公司的實例，將
其貫穿於每個章節中進行分析。理論與實踐相結合的
寫作思路是本書的最大特色。本書的三位作者具有多
年雙語教學經驗，並都有在英語國家學習研究的經歷
。本書依據作者專業的眼光和豐富的教學經驗編寫，
是一本實用性較強、適用面較廣的教材。
本書既可作為本科在校學生的會計基礎教材，也
可作為在職會計人員及其他經濟管理人員的在職學習
用書。

Chapter 1 Uses of Accounting Information and the Financial Statements
1.1 Accounting as an Information System
1.2 Accounting Measurements
1.3 The Corporate Forms of Business
1.4 Financial Statements
1.5 Generally Accepted Accounting Principles
Chapter 2 Analyzing Business Transactions
2.1 Measurement Issues
2.2 Double-entry System
2.3 Business Transaction Analysis
2.4 The Trial Balance
2.5 Recording and Posting Transactions
Chapter 3 Measuring Business Income
3.1 Profitability Measurement Issues and Ethics
3.2 Accrual Accounting
3.3 The Adjustment Process
3.4 Closing Entries
3.5 Preparing Closing Entries
3.6 The Work Sheet:An Accountant's Tool
Chapter 4 Financial Reporting and Analysis
4.1 Foundations of Financial Reporting
4.2 Accounting Conventions for Preparing Financial Statements
4.3 Forms of the Income Statement
Chapter 5 The Operating Cycle and Merchandising Operations
5.1 Managing Merchandising Businesses
5.2 Terms of Sale
5.3 Perpetual Inventory System
5.4 Periodic Inventory System
5.5 Internal Control:Components,Activities and Limitations
Chapter 6 Inventories
6.1 Managing Inventories
6.2 Inventory Costs and Valuation
6.3 Inventory Costs Under the Periodic Inventory System
Chapter 7 Cash and Receivables
7.1 Management Issues Related to Cash and Receivables
7.2 Cash Equivalents and Cash Control
7.3 Uncollectible Accounts
Chapter 8 Current Liabilities
8.1 Management Issues Related to Current Liabilities
8.2 Common Types of Current Liabilities
Chapter 9 Long-term Assets
9.1 Management Issues Related to Long-term Assets
9.2 Acquisition Cost of Property,Plant and Equipment
9.3 Depreciation
9.4 Disposal of Depreciable Assets
9.5 Intangible Assets
Chapter 10 Long-term Liabilities
10.1 Management Issues Related to Long-term Debt Financing
10.2 The Nature of Bonds
10.3 Accounting for the Issuance of Bonds
10.4 Amortization of Bond Discounts and Premiums
10.5 Retirement and Conversion of Bonds
Chapter 11 Stockholders'Equity
11.1 Components of Stockholders'Equity
11.2 Evaluating Liquidity
11.3 Evaluating Financial Risks
11.4 Evaluating Operating Asset Management
11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity
11.6 Evaluating Market Strength with Financial Ratios
References