本书共分10个教学单元，每个单元均包含专题故事、国际背景知识、精读课文、国际视野、单词与词组注释、课后习题以及阅读材料。所选内容题材涉及会计总论，账户与复式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，利润表，现金流量表。本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为度，突出了实用性。
本书是普通高等教育“十一五”国家级规划教材之一，可作为高职高专院校财务会计类专业师生的教材及参考用书，也可作为各类会计从业人员的参考用书。

第3版前言
第2版前言
第1版前言
Unit 1 General Introduction to Accounting
1.1 Origin and Development of Accounting
1.2 Economic Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
·Assignment
·Reading Material
Unit 2 Accounts and Double-Entry
2.1 Account Titles and Accounts
2.2 Accounting Elements and Accounting Equation
2.3 Double Entry
2.4 Accounting Cycle
·Assignment
·Reading Material
Unit 3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
·Assignment
·Reading Material
Unit 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Property, Plant and Equipment
4.3 Intangible Assets
·Assignment
·Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Long-Term Liabilities
·Assignment
·Reading Material
Unit 6 Owners' Equity
6.1 Capital Stock
6.2 Retained Earnings
·Assignment
·Reading Material
Unit 7 Revenues, Expenses and Profits
7.1 Revenues
7.2 Expenses
7.3 Profits
·Assignment
·Reading Material
Unit 8 Balance Sheet
8.1 Concept of the Balance Sheet
8.2 Contents and Formats of the Balance Sheet
8.3 How to Prepare the Balance Sheet
·Assignment
·Reading Material
Unit 9 Income Statement
9.1 Concept of the Income Statement
9.2 Contents and Formats of the Income Statement
9.3 How to Prepare the Income Statement
·Assignment
·Reading Material
Unit 10 Statement of Cash Flows
10.1 Concept of the Statement of Cash Flows
10.2 Contents and Formats of the Statement of Cash Flows
10.3 How to Prepare the Statement of Cash Flows
·Assignment
·Reading Material
APPENDIX
Appendix Ⅰ 参考答案
Appendix Ⅱ 课文参考译文
Appendix Ⅲ 专业词汇表
参考文献