本教材分四篇、共十四章，较为深入系统地阐述了财务会计、成本管理会计、财务管理和审计学等专业知识，并且将理论与实务紧密结合。旨在考虑到教学计划中设置的“专业英语”课程远远无法满足学生对专业英语的需要。书中章节设计严谨、合理。每章以Feature Topic作为切入话题，继而列出本章的Chapter Skeleton，介绍本章的主要内容和学习目标；在正文之后，Chapter Summary对本章内容作一个小结，然后列出Key Terms并作了诠释；在课后练习与巩固环节，我们设计了Self-Test(ST)、Questions for Discussion(QFD)、Exercises(Ex)等练习类型，帮助读者更好地掌握和应用所举知识；最后，光盘中所附每章Broadening Your Perceptive环节提供了一到两篇补充阅读材料，以期对拓展读者的视野有所帮助。本教材每章之后都提供本章重要专业术语的详细注解。

该教材不仅适合高等院校本科生和研究生会计、财务管理和审计专业用作专业英语教学和双语教学的理想教材，而且其他会计从业人员、教学人员、管理人员、审计和税务官员等也可用作阅读材料。

Part Ⅰ Financial Accounting

Chapter 1 Financial Accounting Conceptual Framework

 1.1 The Purpose of Accounting and Financial Reporting

 1.2 Accounting Basis and Accounting Assumptions

 1.3 Financial Accounting Principles and Measurement Bases

 1.4 Qualitative Characteristics of Accounting Information

Chapter 2 Accounting for Assets (Ⅰ)

 2.1 Cash and Internal Control over Cash Transactions

 2.2 Accounts Receivable and Notes Receivable

 2.3 Inventories

Chapter 3 Accounting for Assets (Ⅱ)

 3.1 Plant and Equipment

 3.2 Accounting for Intangibles

 3.3 Investments

Chapter 4 Liabilities

 4.1 Current Liabilities

 4.2 Long-Term Liabilities

Chapter 5 Owners' Equity

 5.1 Income, Expenses and Profits

 5.2 Owners' Equity

Chapter 6 Financial Reports

 6.1 Financial Statements

 6.2 Notes and Other Information

Part Ⅱ Cost and Management Accounting

Chapter 7 Calculation and Management of the Cost

 7.1 Full Costing

 7.2 Deriving Full Costs

 7.3 Activity-Based Costing

 7.4 Cost and Pricing

Chapter 8 The Behavior of Costs and Decision

 8.1 The Relevant Costs

 8.2 The Behavior of Costs

 8.3 Cost-Volume-Profit Analysis

 8.4 Marginal Analysis and Decision

Chapter 9 Budgeting and Budgetary Control

 9.1 Budgets and Plans

 9.2 The Budget-Setting Process

 9.3 Variance and Budgetary Control

Part Ⅲ Corporate Finance

Chapter 10 Financial Operations

 10.1 Financial Instruments and Markets

 10.2 The Financing Decision

 10.3 The Investment Decision

Chapter 11 Evaluating Financial Performance

 11.1 The Cash Flow Cycle

 11.2 Financial Statements and the Value Problem

 11.3 The Levers of Financial Performance

 11.4 Ratio Analysis

Part Ⅳ Auditing

Chapter 12 Auditing Principles

 12.1 Auditing Basis and Auditing Objectives

 12.2 Materiality and Auditing Risk

 12.3 Auditing Evidence and Auditing Sampling

Chapter 13 Audit Working Papers and Auditing Reports

 13.1 Auditing Working Papers

 13.2 Auditing Reports

Chapter 14 Other Assurance Engagements and Quality Control

 14.1 Other Assurance Engagements

 14.2 Quality Control

Main References