本书是“十二五”职业教育国家规划教材修订版，也是高等职业教育“新财经”在线开放课程新形态一体化规划教材。
本书以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容融入其中，综述了会计的历史与发展、含义、会计信息使用和会计职业等基础知识；从会计专业的角度，用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，并对财务会计与管理会计的关系做了简明扼要的介绍。
本书内容主要包括：会计介绍；会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表等）；会计核算（资产、负债、所有者权益的核算）；会计循环等。
本书中的词汇、听说练习及阅读材料均配有外教录音，具体获取方式请见书后“郑重声明”页的资源服务提示。本书同时配有录音、课件、试卷样例二维码，用手机扫一扫即可进行在线学习。
本书不仅可作为高等职业教育会计专业和其他经济管理类专业“专业英语”课程的教材，也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。

葛军，教授，管理学博士。现任金陵科技学院副校长，具有高级会计师职称、中国注册会计师和注册资产评估师执业资格。兼任中国会计学会理事、江苏省高等学校管理学学科教学指导委员会委员、澳大利亚昆士兰科技大学高级访问学者等。
长期以来一直从事会计学方面的教学与科研工作，主要研究方向为公司理财与财务管理，主持完成省、市级课题10余项、发表学术论文近20篇，编写出版专著及教材7部。先后荣获全国优秀教师、江苏省教学名师、江苏省“333高层次人才培养工程”首批中青年科学技术带头人、南京市留学回国先进个人等荣誉及称号。

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
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Beading 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
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 3 Accuunting Cycle and Processes
3.1 The Accounting Cycle
3.2 Source Documents
3.3 The Ledgers
3.4 The Journals
3.5 The Financial Stntements
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 4 Cash and Receivables
4.1 Cash
4.2 The Bank Account: a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 5 Inventory
5.l The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
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
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 7 Liabilities and Shareholders' Equity
7.1 Types of Liabilities
7.2 Current Liabilities
7.3 Non-current Liabilities
7.4 Share Capital
7.5 Shareholders' Equity
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
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
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
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 Operating Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cycle for a Merchandising Business
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Appendix I Reference Versions for Reading Materials
Appendix II Answers to Self-Exercises
Appendix IIII Recommended Websites of Accounting
Appendix IV A List of Reference Book