本教材的主要特色如下：1、英文文本大多取材于国际知名学者编写的流行于欧美各大名校的财会方面的教材和学术刊物等，可以让读者领略最为地道的专业英语。2、内容涉及面广，在国内同类教材中率先把会计相关学科或职能的重要知识、专业术语进行系统介绍，而不拘泥于仅仅介绍纯会计方面的专业英语。具体地说，全书涵盖财务会计、管理会计、审计、税务等工作中的难点、热点，是一部与实务结合较紧密的教材。3、每章节之后均提供了重要词汇和语句的注解，便于读者掌握各章节的重要词汇和专业术语英文表述方法。4、每章之后均提供了相关的阅读材料。这些阅读材料均取材于国外知名的财经类专业杂志，可以帮助读者尽快提高语感和阅读能力。 5、每章之后均提供了练习题，帮助读者巩固已学的内容，提高写、译方面的能力。

前言

Part One: Financial Accounting

 Chapter I 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

 Chpter 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

 Exercises

 Chapter 20 Dividend Policy and Capital Structure 

 20-1 The Dividend Controversy

 20-2 Does Debt Policy Matter?

 20-3 How Much Should a Firm Borrow?

 20-4 Interactions of Investment and Financing Decisions

 Reading Material

 Exercises

  Chapter 21 Options

 21-1 Corporate Liabilities and the Valuation of Options

 21-2 Applications of Option Pricing Theory

 Reading Material

 Exercises

  Chapter 22 Mergers and International Financing

 22-1 Mergers

 22-2 International Financing

 Reading Material

 Exercises

 Chapter 23 Taxation

 23-1 Tax System

 23-2 Tax Administration

 Reading Material

 Exercises

Answers

References