全书共10个单元，以企业财会活动为主线，深入浅出地介绍会计英语的制单、记账、核算、会计业务、财务管理及财务审计等知识技能；并以实际工作需要为核心，突出高职教育特点，采用单元制模块写法，在每个单元中包括学习目标、词汇词组表、对话、阅读、常用语句、补充阅读材料、口语练习、自测练习等环节，有利于组织教学。该书可供各大专院校作为教材使用，也可供从事相关工作的人员作为参考用书使用。

我国加入WTO后，随着我国经济的快速发展，社会呼唤、企业需要、市场急需大批精通会计英语的专门人才，这也正是本书出版的目的和意义。本书以企业财会活动为主线，深入浅出地介绍会计英语的制单、记账、核算、会计业务、财务管理及审计等知识技能；并以实际工作需要为核心，突出高职教育的特点，采用了单元制模块写法，具体形式包括：学习目标、对话、阅读、常用语句、口语练习、自测练习等环节。

由于本书具有内容翔实、贴近实际、实用性强，且采取新颖统一的格式化体例设计，因此不仅适用于高等院校会计、财务管理、审计、经济管理等专业的教学，也可以作为广大财会从业者的在岗培训教材，对于广大社会读者也是一本有益的专业读物。

Unit 1 Basic Knowledge of Accounting

 Dialogue

 Section 1 What is accounting

 Section 2 Accounting Elements & Accounting Equation

 Section 3 T account & Double-entry System

 Section 4 The Ledger and Chart of Accounts

 Section 5 Journalizing and Posting Entries

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test Exercises

 参考译文

Unit 2 Current Assets

 Dialogue. Cash Management

 Section 1 Cash and Cash Equivalents

 Section 2 Accounts Receivable

 Section 3 Inventory

 Section 4 Short- term Investment

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral practices

 Self-test Exercises

 参考译文

Unit 3 Long-term Assets

 Dialogue

 Section 1 Fixed Assets

 Section 2 Depreciation of Fixed Assets

 Section 3 Intangible ASSets

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test Exercises

 参考译文

Unit 4 Liabilities

 Dialogue

 Section 1 Current Liabilities

 Section 2 Long-term Liabilities

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test Exercises

 参考译文

Unit 5 Owner's Equity

 Dialogue: The accounting of Owner's Equity

 Section 1 Ownerships of Business Entities

 Section 2 Sole Proprietorship and Partnerships Accounting

 Section 3 Rights and Privilege of Shareholders

 Section 4 Capital vs. Retained Earnings

 Section 5 Issuance of Shares

 Section 6 Retained Earnings

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-Test Exercises

 参考译文

Unit 6 Revenue 8 Expense

 Dialogue

 Section 1 Revenue

 Section 2 Expenses

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test exercises

 参考译文

Unit 7 Financial Statements

 Dialogue: What is Balance Sheet

 Section 1 Balance Sheet

 Section 2 the Income Statement

 Section 3 CashFlow Statement

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test Exercises

 参考译文

Unit 8 Interpretations of financial statements

 Dialogue

 Section 1 Introduction to Financial Analysis

 Section 2 Limitations of financial ratio analysis

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test Exercises

 参考译文

Unit 9 Cost Accounting and

 Management Accounting

 Dialogue

 Section 1 Cost Elements

 Section 2 Cost Accounting--A Concept Emphasis

 Section 3 Management Accounting

 Section 4 Cost-Volume-Profit Analysis

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-Test exercises

 参考译文

Unit 10 Auditing

 Dialogue

 Section 1 Introduction of Modem Auditing

 Section 2 the Process of Auditing

 Section 3 Audit Report

 应用专栏

 Useful Expressions

 Additional Reading Material

 Oral Practices

 Self-test Exercises

 参考译文

附录A 常用词汇汇编

附录B 会计报表汇编

附录C 财务比率术语英文详解………

附录D 企业会计准则——基本准则中英文对照…………………．

附录E 原版英文求职信：应聘会计师事务所…………．．

参考答案

参考文献