刘可，女，西南石油大学经济管理学院教师，长期从事经济学、会计学的科研及教学工作，具有丰富的教学经验。刘可，女，西南石油大学经济管理学院教师，长期从事经济学、会计学的科研及教学工作，具有丰富的教学经验。

《会计英语：基础会计》一书立足于会计准则国际化趋同背景（特别是美国公认会计准则和国际财务报告准则的趋同），及时更新了会计知识，以便学生了解掌握到*的会计知识。本书以企业基本的财会活动为主线，深入浅出地介绍会计英语的制单、记账、核算、会计业务、财务报表等知识：其中以会计基础知识的介绍为主，以会计专业词汇教学为核心，重点培养学生对简单会计英语资料的认读能力；精心选择英语句式和词汇，避免大段落、长句子、难单词，尽量选择国际通行的、规范的、简明的会计语言，提高学生的学习兴趣；书中配有丰富的、针对性极强的案例分析，强化学生对应知应会会计术语的理解和掌握。

Chapter 1 Basic Concepts

Part 1.1 International Financial Reporting Standards (IFRS) 

Part 1.2 Accounting Assumptions and Accounting Basis

Part 1.3 The qualitative characteristics of accounting information 

Part 1.4 Accounting Elements and Accounting Equation

Review Basic Concepts

Chapter 2 Accounting Records

Part 2.1 T-account & Double-entry system

Part 2.2 The journal and journal entry 

Part 2.3 The ledger & posting process

Part 2.4 Adjusting entries 

Part 2.5 Closing entries

Review Accounting Records

Chapter 3 Current Assets

Part 3.1 Cash & Cash Equivalents

Part 3.2 Accounts Receivable 

Part 3.3 Inventories 

Review Current Assets

Chapter 4 Non-current Assets

Part 4.1 Plant assets 

Part 4.2 Depreciation of plant asset 

Part 4.3 Intangible assets 

Review Non-current Assets

Chapter 5 Liabilities

Part 5.1 Current liabilities

Part 5.2 Non-current liabilities 

Review Liabilities

Chapter 6 Owners’ Equity

Part 6.1 Paid-in capital & Additional paid-in capital

Part 6.2 Retained earnings 

Review Owners’ Equity 

Chapter 7 Revenues & Expenses

Part 7.1 Revenues 

Part 7.2 Expenses 

Review Revenues & Expenses

Chapter 8 Financial Reports

Part 8.1 Income statement

Part 8.2 Statement of retained earnings

Part 8.3 Balance sheet 

Review Financial Statements

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