季翔、嚴金波主編的《基礎會計英語》共分為7
章，主要包括會計總論、會計等式和借貸記賬法、會
計憑證和賬簿、會計循環和賬務處理程序、會計核算
和示例、財務報表、財產清查等內容，書後附有課文
翻譯和參考答案。在編寫語言方面，編者們參考了外
語教學與研究出版社2009年引進的《英漢雙解財會詞
典》（新版）及國內外涉及基礎會計的英語文獻，力
求英語表達的準確性和規範性。

Chapter 1 General Introduction toAccounting
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting
Chapter 2 Accounting EquationsandDebit-creditBookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance
Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books
Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures
Chapter 5 Accounting Practice and Illustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results
Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement
Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checking
References
Appendix I Translations
Appendix II Keys