本书编写工作所贯穿的原则是：在加强英语语言基础和提高基本技能的同时，重视培养学生实际使用英语进行交际的能力。教材中既有会计理论的学习（如会计准则、会计账户、会计簿记等），又有各种会计报表，情景基本反映公司会计的主要业务，具有较强的实务操作性。

本书第1章为会计概述，第2章为会计假设和会计原则，第3章为会计要素，第4章为账户，第5章为借贷记账法，第6章为经济业务与会计等式，第7章为会计凭证，第8章为会计账簿，第9章为会计循环，第10章为基本财务报表，第11章为财务报表分析，第12章为会计法，第13章为管理会计知识，第14章为审计知识，第15章为税务会计。前11章为必学内容，后4章为选学内容，可根据每个学校教学进度不同选学，或布置学生自学，便于教师安排授课计划。

本书是为高职高专会计类专业学生学习专业英语而编写的。在内容的编排上由浅人深，文章难度适中，既有会计理论的学习，又有各种会计报表，情景基本反映公司会计的主要业务，具有较强的实务操作性。

根据教学需要，本书共编写15章，课文涉及会计概述、会计假设和会计原则、会计要素、会计帐户、借贷记账法、经济业务与会计等式、会计凭证、会计账簿、会计循环、基本财务报表、财务报表分析、会计法、管理会计知识、审计知识、税务会计等。

本书适合高职高专会计类专业在校生使用，又可以供会计专业人员学习参考。

Chapter 1 Introduction to Accounting

 Section I

  1.1 Definition of Accounting

  1.2 The Importance of Accounting Information

 Section II

 Reading Material

  The Development of Accounting

Chapter 2 Accounting Assumptions and Principles

 Section I

  2.1 Accounting Assumptions

  2.2 Accounting Principles

 Section II

 Reading Material

GAAP and SAP

Accrual Principle and Conservatism Principle

Chapter 3 Accounting Elements

 Section I

  3.1 Assets, Liabilities and Owner's Equity

  3.2 Revenue, Expense and Net Earning

 Section II

 Reading Material

  Marketable Securities, Inventory and Fixed Assets

Chapter 4 Accounts

 Section I

  4.1 Definition of Accounts

4.2 Account Types

 Section II

 Reading Material

Chart of Accounts（会计科目表，账户一览表）

Subaccount （子账户）

Chapter 5 Debit-credit Bookkeeping

 Section I

5.1 Debit-credit Bookkeeping

5.2 The Rules of Debit and Credit

 Section II

 Reading Material

Microcomputer Accounting Systems

Chapter 6 Business Transactions and Accounting Equation

 Section I

6.1 Business Transactions

6.2 Accounting Equation

 Section II

 Reading Material

Forms of Business Organization

Chapter 7 Accounting Documents

 Section I

7.1 Source Documents

7.2 Vouchers

 Section II

 Reading Material

The Trial Balance

Chapter 8 Account Books

 Section I

  8.1 Journal

  8.2 Ledger

  Section II

 Reading Material

Posting （过账）

Chapter 9 Accounting Cycle

 Section I

9.1 Definition of the Accounting Cycle

9.2 Procedures of the Accounting Cycle

 Section II

 Reading Material

Identification and Recording of Transactions and Other Events

Chapter 10 Basic Financial Statements

 Section I

10.1 The Balance Sheet

10.2 The Income Statement

 Section II

 Reading Material

Objectives of Financial Statements

Chapter 11 Financial Statement Analysis

 Section I

11.1 Ratio Analysis

11.2 The DuPont System

 Section II

 Reading Material

A General Perspective on Financial Statement Analysis

Appendix

Chapter 12 The Accounting Laws

  12.1 Accounting Law of the People's Republic of China

  12.2 The People's Republic of China Accounting Standard for Business Enterprises: Basic Standard

Chapter 13 Management Accounting

 Section I

  13.1 Introduction to Management Accounting

13.2 Differences Between Financial and Management Accounting

 Section II

 Reading Material

Use Management Tools to Make Good Decisions

Chapter 14 Auditing

 Section I

14.1 Introduction to Auditing

14.2 The Processes of Auditing

 Section II

 Reading Material

Audit Evidence

Chapter 15 Tax Accounting

 Section I

15.1 Tax on Foreign Companies and individuals

15.2 Tax Administration

 Section II

 Reading Material

Taxes

References