葉建芳、孫紅星、葉建平主編的《會計英語(第3
版)》根據會計英語的讀者一般具有一定的專業知識
的特點，集教材與工具用書於一體，從會計等式出發
，結合企業的經營活動，完整介紹了借貸記賬法下的
會計循環程序，包括業務分析、序時日記賬填制、過
入總分類賬、期末賬項調整、結賬和財務報表編制等
；並按資產、負債和權益要素，介紹了現金、短期投
資和應收款項、存貨和銷售成本、長期投資、固定資
產和無形資產、流動及非流動負債、股東權益等的會
計處理要點，介紹了現金流量表的性質和編制方法，
並提供了中英文對照的財務報表附注及各納稅申報表
，同時根據我國會計準則建設與國際會計準則趨同的
最新情況以及“營改增”的最新變化，做了及時修訂
，繫統闡述了國際會計準則下的財務報表編報框架以
及財務信息質量特征。

Chapter 1 An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
1.7 Professional Ethics in Accounting
1.8 Convergence of Accounting Standards and Chinese Accounting Standards: Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 2 Accounting Cycle
2.1 T-account and Debit & Credit
2.2 Journalizing and Posting Transactions
2.3 Preparing a Trial Balance
2.4 Adjusting the Accounts
2.5 Adjusted Trial Balance and Preparation of Financial Statements
2.6 The Worksheet
2.7 Closing
2.8 The Accounting Cycle Summary
2.9 Classification of Statement of Financial Position Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3.1 Cash
3.2 Fair Value through Profit or Loss Investments
3.3 Notes Receivable
3.4 Accounts Receivable
3.5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4.1 Fixed Assets
4.2 Natural Resources
4.3 Intangible Assets
4.4 Impairment of Fixed Assets
4.5 Long-term Investments
4.6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5.1 Current Liabilities