本教材正是在充分考虑现阶段高校会计专业学生学习兴趣和特点的基础上，立足于中国最新会计准则与国际财务报告准则趋同化背景（个别存在差异之处，以我国会计准则为准），及时更新会计知识，让学生了解和掌握最前沿的会计知识。本书以企业基本的财会活动为主体，深入浅出地介绍了会计英语的记账、核算、财务报表等知识。其中，以会计基础知识介绍为主，重点培养学生对会计英语资料的认读能力，尽量选择国际通用的、规范的、简明的会计语言，以培养和提升学生的学习兴趣；书中配有丰富的、针对性强的例题和习题，有利于强化、促进学生对应知应会会计术语的理解与掌握。

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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