作为会计英语教材，本书尝试用英语讲授会计的专业知识，在帮助读者掌握会计词汇的同时，通过阅读与练习使读者能够较为全面地学习西方财务会计的专业知识，以适合经济全球化的新形势、符合对外交流与合作的需求，同时还可以帮助会计工作者和财经类专业学生阅读英语会计文献和使用英语处理会计工作。

Unit 1 An Introduction to Accounting

 1.1 The History and Development of Accounting

 1.2 The Nature of Accounting

 1.3 Users of Accounting Information

 1.4 Accounting Profession

 1.5 Managerial Accounting and Financial Accounting

 1.6 Ethics and Accounting

 1.7 Solutions to Activities

 1.8 Accounting Vocabulary Summary

 Self-Exercises

 Group Activities

 Reading Material

Unit 2 Recording Business Transactions

 2.1 Types of Business Entities

 2.2 The Accounting Equation

 2.3 Double—Entry Bookkeeping

 2.4 Recording Business Transactions

 2.5 Illustrative Problem

 2.6 Solutions to Activities

 2.7 Accounting Vocabulary

 Summary

 Self-Exercises

 Group Activities

 Reading Material

Unit 3 Accounting Cycle and Processes.

 3.1 The Accounting Cycle

 3.2 Source Documents

 3.3 The Ledge

 3.4 The Journals

 3.5 The Financial Statements

 3.6 Solutions to Aetivities 

 3 7 Accounting Vocabulary

 Summary

 Self-Exercises

 Group Activities

 Reading Material

Unit 4 Cash and Receivables

 4.1 Cash and Internal Control

 4.2 The Bank Account：a Control Device

 4.3 Accounts Receivable

 4.4 Notes Receivable

 4.5 Accounting for Bad Debts

 4.6 Solutions to Activities

 4.7 Accounting Vocabulary 

 Summary

 Self-Exercises 

 Group Activities

 Reading Material

Unit 5 Inventory.

 5.1 The Concept of Inventory

 5.2 Inventory System

 5.3 Inventory Costing Methods

 5.4 Solutions to Activities

 5.5 Accounting Vocabulary

 Summary

 Self—Exereises

 Group Activities

 Reading Material

Unit 6 Long-Lived Assets

 6.1 Types of Assets 

 6.2 Fixed Assets

 6.3 Depreciation of Fixed Assets

 6.4 Disposing of Fixed Assets

 6.5 Natural Resources and Intangible Assets

 6.6 Solutions to Activities

 6.7 Accounting Vocabulary 

 Summary

 Self-Exercises

 Group Activities

 Reading Material

Unit 7 Liabilities and Shareh Olders Equity

 7.1 Types of Liabilities

 7.2 Current Liabilities

 7.3 Non—current Liabilities

 7.4 Share Capital

 7.5 ShareholdersEquity

 7.6 Solutions to Activities

 7.7 Accounting Vocabulary

 Summary

 Self-Exercises

 Group Activities

 Reading Material

Unit 8 The Measurement of Business Income

 8.1 Revenues and Expenses

 8.2 Business Income

 8.3 Some Generally Accepted Accounting Principles(GAAP)

 8.4 Adjustments to the Accounts

 8 5 Adjusted Trial Balance 

 8.6 Preparing the Financial Statements from the Adjusted Trial Balance。

 8.7 Solutions tO Activities

 8.8 Accounting Vocabulary

 Summary

 Self-Exercises

 Group Activities

 Reading Material

Unit 9 Completing the Accounting Cycle

 9.1 Preparation of the Work Sheet

 9.2 Uses of the Work Sheet

 9.3 Closing the Accounts

 9.4 The Operation Cycle for a Merchandising Business

 9.5 Accounting Record of the Operating Cycle

 9.6 The Accounting Cycle for a Merchandising Business

 9.7 Solutions to Activities

 9.8 Accounting Vocabulary 

 Summary

 Self-Exercises

 Group Activities

 Reading Material

Appendix Ⅰ Reference Versions for Reading Materials

Appendix Ⅱ Answers to Self-Exercises.

Appendix Ⅲ Recommended Websites of Accounting

Appendix IV A List of Reference Book

Appendix V Index