牛國崎、張宏賓主編的這本《簡明會計英語教程
（第2版）》共分18個單元，內容包括會計基礎、復
式記賬法的原理、會計憑證的編制、資產負債表、利
潤表、股東權益、現金流量表等。
本教程主要面向會計專業的學生，同時也兼顧了
廣大會計從業人員的專業英語需求。

Unit 1 What is accounting?什麼是會計？
1.1a What is the definition ofaccounting?會計的定義是什麼？
1.1b What is the function ofaccounting?會計的功能是什麼？
1.1c What are the methods ofaccounting?會計方法有哪些？
1.1d What is the accounting object?什麼是會計對像？
1.1e What are the accounting elements?什麼是會計要素？
1.2 Core accounting terms核心會計術語
1.3 Extended words擴展詞彙
1.4 Notes注釋
1.5 Reinforcement exercise強化練習
1.6 Accounting-related knowledge會計相關知識介紹
什麼是會計?what is accounting？
1.7 Extended reading延伸閱讀
The five accounttypes五種賬戶類型
Unit 2 How does the double-entry system work?復式記賬法的原理是什麼？
2.1a What is double-entry bookkeeping?什麼是復式記賬？
2.1b Why is double-entry system significant?復式記賬法的意義是什麼？
2.1c What categories do the books cover?賬簿包含哪些類別？
2.1d What are credits and debits?什麼是貸方和借方？
2.1e What are the advantages of the double-entry system?復式記賬法有什麼優勢？
2.If How does double-entry bookkeeping work?復式記賬法的工作原理是什麼？
2.2 Core accounting terms核心會計術語
2.3 Extended words擴展詞彙
2.4 Notes注釋
2.5 Reinforcement exercise強化練習
2.6 Accounting-related knowledge會計相關知識介紹
復式記賬法的記賬規則Bookkeeping rules of the double-entry
2.7 Extended reading延伸閱讀
The pros and cons ofdouble-entry復式記賬的正反面爭論
Unit 3 How to compile the accounting documents?如何編制會計憑證？
3.1a What is accounting document?什麼是會計憑證？
3.1b How to classify the accounting documents?如何為會計憑證分類？
3.1c How to compile the accounting documents?如何編制會計憑證？
3.1d Why are the accounting documents significant?會計憑證有什麼意義？
3.2 Core accounting terms核心會計術語
3.3 Extended words擴展詞彙
3.4 Notes注釋
3.5 Reinforcement exercise強化練習
3.6 Accounting-related knowledge會計相關知識介紹
記賬憑證的種類Types ofbookkeeping vou
3.7 Extended reading延伸閱讀
Accounting and accountants會計學和會計師
Unit 4 What is a balance sheet?什麼是資產負債表？
4.1a What is abalance sheet?什麼是資產負債表？
4.1b What is the purpose ofa balance sheet?資產負債表的目的是什麼？
4.1c How do we look at a balance sheet?如何看待資產負債表？
4.1d What are assets.1iabilities and owners’interest?什麼是資產、負債及所有者權益？
4.2 Core accounting terms核心會計術語
4.3 Extended words擴展詞彙
4.4 Notes注釋
4.5 Reinforcement exercise強化練習
4.6 Accounting-related knowledge會計相關知識介紹
資產負債表A balance
4.7 Extended reading延伸閱讀
Current liabilities流動負債
Unit 5 The format of a balance sheet資產負債表的格式
5.1a The heading and the body表首和正表
5.1b The report-type balance sheet報告式資產負債表
5.1c The account-type balance sheet賬戶式資產負債表
5.2 Core accounting terms核心會計術語
5.3 Extended WOrdS擴展詞彙
5.4 Notes注釋
5.5 Reinforcement exercise強化練習
5.6 Accounting-related knowledge會計相關知識介紹
資產負債表的編制方法The compiling method ofa balance
……
Unit 6 How to establish the account books?如何建賬？
Unit 7 What is a profit statement?什麼是利潤表？
Unit 8 What is a bank reconciliation statement?什麼是銀行往來調節表？
Unit 9 What is inventory accounting?什麼是存貨核算？
Unit 10 How to manage your accounts receivable?如何管理應收賬？
Unit 11 How to depreciate fixed assets?固定資產如何折舊？
Unit 12 What is liability?什麼是負債？
Unit 13 What is shareholders’equity?什麼是股東權益？
Unit 14 What is a cash flow statement?什麼是現金流量表？
Unit 15 What tasks does an accountant do?會計師的工作範圍是什麼？
Unit 16 How to calculate shareholders’dividend?如何計算股東股息？
Unit 17 How to maintain a healthv cash flow in a small business?小企業如何保持健康的現金流？
Unit 18 What is cost accounting?什麼是成本核算？