本书是一本为财经类专业会计英语教学而编写的专业教材，内容涉及基础会计理论、财务会计、财务管理、审计的主要内容。全书共由五部分组成，第一部分为会计原则和复式记账法，第二部分为主要经济业务的记录，第三部分为报表编制与分析，第四部分为财务基础，第五部分为审计。书中每章后面附有词汇表、练习题或者实务案例，便于广大读者学习使用。

PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM

CHAPTER 1 PRINCIPLES OF ACCOUNTING

1.1 Types of Business Organizations

1.2 The Role of Accounting in Business

1.3 Introduction to Financial Statements

1.4 The Framework for the Preparation and Presentation of Financial Statements

1.5 The Objective of Financial Statements

1.6 Underlying Assumptions

1.7 Qualitative Characteristics of Financial Statements

1.8 The Elements of Financial Statements

1.9 Recognition of the Elements of Financial Statements

1.10 Measurement of the Elements of Financial Statements

Chapter Review

Vocabulary

Questions

CHAPTER 2 THE ACCOUNTING CYCLE

2.1 Accounting Cycle

2.2 Analyze Business Transactions

2.3 Journalize the Transactions

2.4 Post to Ledger Accounts

2.5 Prepare a Trial Balance

2.6 Journalize and Post Adjusting Entries

2.7 Prepare an Adjusted Trial Balance

2.8 Prepare Financial Statements

2.9 Journalize and Post Closing Entries

2.10 Prepare a Post-Closing Trial Balance

Chapter Review

Vocabulary

Exercise

PART TWO: RECORDING TRANSACTIONS AND EVENTS

CHAPTER 3 CURRENT ASSETS

3.1 Cash

3.2 Trading Securities

3.3 Receivables

3.4 Inventory

Chapter Review

Vocabulary

Questions and Exercises

CHAPTER 4 NON-CURRENT ASSETS

4.1 Nature of Non-Current Assets

4.2 Acquisition of Property, Plant and Equipment

4.3 Depreciation of Property, Plant and Equipment

4.4 Disposal of Fixed Assets

4.5 Intangible Assets

Chapter Review

Vocabulary

Exercises

CHAPTER 5 LIABILITIES

5.1 The Current and Non-Current Liability Distinction

5.2 Current Liabilities

5.3 Non-Current Liabilities

5.4 Provision and Contingent Liabilities

Chapter Review

Vocabulary

Exercises

CHAFFER 6 OWNERS' EQUITY

6.1 Advantages and Disadvantages of a Cbrporate Entity

6.2 Classification of Shares

6.3 Equity in Company

6.4 Accounting for Share Issues

6.5 Accounting for Retained Earnings

6.6 Accounting for Dividend

6.7 Accounting for Other Reserves

6.8 Accounting for Income Taxes by Companies

Chapter Review

Vocabulary

Exercises

PART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS

CHAPTER 7 PREPARING FINANCIAL STATEMENTS

7.1 Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB

7.2 Statement of Comprehensive Income

7.3 Statement of Changes in Equity

7.4 Statement of Financial Position

7.5 Statement of Cash Flows

Chapter Review

Vocabulary

Questions and Exercises

CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS

8.1 Standardized Financial Statement for Comparison Purpose

8.2 Ratio Computation and Interpretations

8.3 Using Financial Statement Information

Chapter Review

Vocabulary

Questions and Exercises

PART FOUR: FUNDAMENTALS OF FINANCE

CHAPTER 9  OVERVIEW OF FINANCE AND TIME VALUE OF MONEY

9.1 Overview of Finance

9.2 Time Value of Money

9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)

9.4 Annuity and Perpetuity

Chapter Review

Vocabulary

Questions and Exercises

CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM

10.1 Financial Management Decisions

10.2 Role of Financial Manager

10.3 Goal of Financial Management

10.4 Corporate Governance

10.5 Agency Problem and Solving Mechanism

Chapter Review

Vocabulary

Questions

CHAPTER 11 INVESTMENT DECISIONS

11.1 Major Investment Criteria Used in Capital Budgeting

11.2 Important Factors to Consider in Capital Budgeting

11.3 Pro Forma Statements and Estimated Cash Flow

Chapter Review

Vocabulary

Questions and Exercises

CHAPTER 12 FINANCING DECISIONS

12.1 Basic Features of Debt Security and Equity Security

12.2 Bond Valuation and Classification

12.3 Stock Classification and Valuation

12.4 Inflation and Interest Rate

Chapter Review

Vocabulary

Questions and Exercises

PART FIVE: AUDITING

CHAPTER 13 AN INTRODUCTION TO AUDITING

13.1 Definition of Auditing

13.2 Classification of Auditing

13.3 Other Special Types of Audits

13.4 Professional Code of Ethics

Chapter Review

Vocabulary

Case Study

CHAPTER 14 THE AUDIT PLANNING

14.1 Audit Engagement Process

14.2 Duties and Rights of Auditors

14.3 Audit Planning

14.4 Materiality Level

14.5 Risk-based Approach to Auditing

14.6 Materiality and Audit Risks

14.7 Overview of Audit Process

Chapter Review

Vocabulary

Case Study

CHAPTER 15 IMPLEMENTATION OF AUDITING

15.1 Nature of Internal Control

15.2 Test of Control

15.3 Substantive Testing

15.4 Audit Sampling

Chapter Review

Vocabulary

Case Study

CHAPTER 16 AUDIT REPORT

16.1 Audit Report

16.2 Unqualified Opinion

16.3 Qualified Opinion

16.4 Adverse Opinion

16.5 Disclaimer Opinion

Chapter Review

Vocabulary

Case Study

APPENDIX

Table 1 Future Value Factors

Table 2 Future Value of Annuity Factors (Ordinary Annuity)

Table 3 Present Value Factors

Table 4 Present Value of Annuity Factors (Ordinary Annuity)