本书共分十二章：第一章至第九章介绍了财务会计原理以及主要财务报表要素的确认和计量，第十章讲述了财务报表分析的基本工具，第十一章是审计和内部控制的基本概念，第十二章介绍了公司财务的基本常识。本书适用于掌握初级会计、审计和金融基础知识的读者。

本书主要针对现在的或潜在的涉外财务、会计或审计人员，通过将财经英语基础词汇、相关财经知识及听说技能的培训置于财经知识之中，使学生掌握财经英语的实用技能，提高财经类阅读和写作能力，为学生使用英语从事财经工作打下基础。

Chapter 1 Decision Makers and the Financial Statements

 1.1 Understanding Decision Makers

 1.2 The Accounting System and Financial Statements

 1.3 The Balance Sheet

 1.4 The Income Statement

 1.5 Statement of Cash Flows

 1.6 Financial Notes

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 2 Conceptual Framework and Accounting Cycle

 2.1 The Conceptual Framework

 2.2 Nature of Business Transactions

 2.3 Accounts

 2.4 Principles of Transaction Analysis

 2.5 The Accounting Cycle

 2.6 Analytical Tool: The Journal Entry

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 3 Business Cycle and Income Statement

 3.1 Business Cycle

 3.2 Elements on the Income Statement

 3.3 Cash Basis Accounting

 3.4 Accrual Accounting

 3.5 The Matching Principle

 3.6 Expanded Transaction Analysis Model

 3.7 How are Financial Statements Prepared?

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 4 Revenue, Receivables and Cash

 4.1 Accounting for Sales Revenue

 4.2 Measuring and Reporting Receivables

 4.3 Accounting for Bad Debts

 4.4 Receivables Turnover

 4.5 Cash and Cash Equivalents

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 5 Cost of Goods Sold and Inventories

 5.1 Understanding the Business

 5.2 Understanding Inventory

 5.3 Inventory Costing Methods

 5.4 Inventory Turnover

 5.5 Internal Control of Inventory

 5.6 Purchase Returns and Allowances, and Purchase Discounts

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 6 Long-lived Assets

 6.1 Classifying Long-lived Assets

 6.2 Fixed Asset Turnover

 6.3 Measuring and Recording Acquisition Cost

 6.4 Repairs, Maintenance, and Additions

 6.5 Depreciation

 6.6 Disposal of Property, Plant, and Equipment

 6.7 Natural Resources

 6.8 Intangible Assets

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 7 Bonds and Equity Investments

 7.1 Types of Investments

 7.2 Accounting Methods

 7.3 Debt Held-to-maturity: Amortized Cost Method

 7.4 Passive Investments: The Market Value Method

 7.5 Investments for Significant Influence: Equity Method

 7.6 Controlling Interests: Mergers and Acquisitions

 7.7 Key Ratio Analysis

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 8 Liabilities

 8.1 Liabilities Defined and Classified

 8.2 Current Liabilities

 8.3 Long-term Liabilities

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 9 Statement of Cash Flows

 9.1 Classifications of the Statement of Cash Flows

 9.2 Cash Flows from Operating Activities

 9.3 Cash Flows from Investing and Financing Activities

 9.4 Additional Cash Flow Disclosures and Key Indicators

 Structure of the chapter

 Reading material

 Key items

 Review questions

Chapter 10 Financial Statement Analysis

 10.1 Financial Statement Analysis

 10.2 Ratio and Percentage Analysis

 10.3 Market Tests

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 11 Auditing and Internal Control

 11.1 The Role of Auditing

 11.2 Fundamental Concepts in Conducting a Financial Statement Audit

 11.3 Audit Reporting

 11.4 Internal Control

 11.5 Elements of Internal Control

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Chapter 12 Principle of Corporate Finance

 12.1 What is Corporate Finance

 12.2 The Firm and the Financial Markets

 12.3 Future Value

 12.4 Present Value

 12.5 Net Present Value

 12.6 Simplifications

 12.7 What Is a Firm Worth?

 12.8 Common Stock

 12.9 Long-term Debt

 12.10 Summary and Conclusions

 Structure of the chapter

 Reading material

 Key items

 Quiz

 Review questions

Mock Exam Paper

Answers

References

Index of Key Items