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《會計英語(第2版)》共分四大部分二十三章。第一部分為財務會計，共六章，主要內容包括會計循環、財務報告、會計要素、會計理論、財務會計報錶分析及國際會計；第二部分為管理會計，共四章，主要內容包括管理會計簡介、本－量－利分析、計劃與控製及決策等；第三部分為審計，共五章，主要內容涉及審計理論、審計流程、審計循環和審計報告等；第四部分為公司理財，共八章，主要內容涉及價值、風險、證券市場效率、期權、稅務、兼並以及國際理財等。

陳少華教授，1983年獲得廈門大學經濟學學士學位，1987年獲得加拿大達爾豪西大學工商管理碩士（MBA）學位，1992年獲得廈門大學經濟學（會計學）博士學位，1996－1997年於美國弗吉尼亞大學任訪問學者。現為全國會計重點學科廈門大學會計係教授、博士生導師，教育部人文社會科學重點研究基地廈門大學會計發展研究中心副主任；兼任多傢企業及谘詢公司財務顧問、獨立董事。

長期以來，緻力於會計學教學與科研，並主持“防範企業會計信息舞弊的綜閤對策研究”、“公司財務報告問題研究”、“改進企業財務報告”、“我國上市公司會計信息披露製度科學性的若乾問題研究”等國傢社科基金、教育部和財政部重點會計研究項目。獨立著述、主譯和主編專著、教材10多部，代錶作分彆有：《會計學原理》，《企業財務報告理論與實務研究》，《防範企業會計信息舞弊的綜閤對策》，《改進企業財務報告》，《財務報錶分析方法》，《師途——財經白領職業規劃》，《內部會計控製與職業道德教育》，《房地産開發會計實務》，《實證會計理論》（譯著，），《中級財務會計學》（全國九·五統編教材）副主編，《中級財務會計》（1998年全國優秀教材一等奬）副主編等。公開發錶學術論文20多篇。

Accounting English
前言
Part One: Financial Accounting
Chapter 1 Review of the Accounting Cycle
1-1 Recording Phase
1-2 Reporting Phase
Reading Material
Exercises
Chapter 2 Introduction to Financial Reports
2-1 Introduction
2-2 The Balance Sheet and Notes to the Financial Statements
2-3 The Income Statement
2-4 The Statement of Cash Flows
Reading Material
Exercises
Chapter 3 Accounting Elements
3-1 Assets， Liabilities and Equity
3-2 Revenue， Expenses and Profit
Reading Material
Exercises
Chapter 4 Accounting Theory
4-1 Introduction to Accounting Theory
4-2 Conceptual Framework
4-3 The Structure of an Accounting Theory
Reading Material
Exercises
Chapter 5 Financial Start Analysis
5-1 Financial Ratio Analysis
5-2 Other Approaches
Reading Material
Exercises
Chapter 6 International Financial Accounting
6-1 The Internationalization of Accounting
6-2 Comparative Practices
6-3 Foreign Currency Translation
Reading Material
Exercises
Part Two :Managerial Accounting
Chapter 7 Introduction to Managerial Accounting
7-1 Overview
Reading Material
Exercises
Chapter 8 Cost Terms， System Design， and Cost Behavior
8-1 Cost Terms: Concepts and Classifications
8-2 Systems Design: Job-order Costing and Process Costing
8-3 Cost Behavior
Reading Material
Exercises
Chapter 9 Planning and Control
9-1 Cost-Volume-Profit Analysis
9-2 Budgeting: Profit Planning and Control System
9-3 Standard Costing and Performance Measures
9-4 Responsibility Accounting and Income Reporting
Reading Material
Exercises
Chapter 10 Using Accounting Information in Making Decisions
10-1 Decision-making: Relevant Costs and Benefits
10-2 Cost Analysis and Pricing Decisions
Reading Material
Exercises
Part Three: Auditing
Chapter 11 Introduction
Reading Material
Exercises
Chapter 12 Auditing Theory
Reading Material
Exercises
Chapter 13 Auditing Process
13-1 Client Acceptance， Continuance and Audit Planning
13-2 Internal Control and Assessing Control Risk
13-3 Compliance Test
13-4 Substantive Tests
Reading Material
Exercises
Chapter 14 Audit Program Applications
14-1 Revenue and Collection Cycle
14-2 Acquisition and Expenditure Cycle
14-3 Production Cycle
14-4 Financing and Investment Cycle
Reading Material
Exercises
Chapter 15 Audit Report
Reading Material
Exercises
Part Four: Corporate Finance
Chapter 16 Introduction to Finance
Reading Material
Exercises
Chapter 17 Value
17-1 Introduction to Present Value
17-2 The Calculation of Present Value
17-3 The Value of Common Stocks
Reading Material
Exercises
Chapter 18 Risk
18-1 Introduction to Risk， Return and the Opportunity Cost of Capital
18-2 Risk and Return
18-3 Capital Budgeting and Risk
18-4 Organizing Capital Expenditure and Evaluating Performance
Reading Material
Exercises
Chapter 19 Financing Decisions and Market Efficiency
19-1 Review of Market Efficiency
19-2 An Overview of Corporate Financing
Reading Material
……
Chapter 20 Dividend Policy and Capital Structure
Chapter 21 Options
Chapter 22 Mergers and International Financing
Chapter 23 Taxation
Answers
References
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