推行双语教学首先是教材的双语化，为此编者谭旭红、刘淑花在参考了大量欧美国家的大学会计原版教材的基础上编写了《会计学原理(高等学校十一五规划教材)》。该教材的特点体现在三个方面：一是体系完整、结构合理，全书分为8章，以基础会计为体系，主要内容包括会计的基本概念、会计平衡原理、借贷记账方法、会计报表、电算化会计等，为学生提供了较全面的基础知识。二是章节设计严谨、合理，书中每章都分成六部分——学习目标、课文、课后总结、专业词汇、自测题和练习题。三是内容充实、实例丰富，每章课文在介绍会计基本理论与会计核算方法时，选用了大量的实例，这不仅有助于学生对会计概念与理论的理解，也有助于提高学生分析问题和解决问题的实践能力。

本书由谭旭红、刘淑花任主编，章金霞、张倩任副主编，主编负责构思全书框架结构、制订编写大纲并总纂定稿。

《会计学原理(高等学校十一五规划教材)》(编者谭旭红、刘淑花)为使高等院校的学生及会计实务工作人员更好地了解和掌握国际通用的会计语言而编写，是一本既吸收西方会计理论与实务精华，又符合我国会计实践的英文教材。书中介绍了会计总论、会计恒等式、记账方法、会计的记账程序、内部控制、现金及商品的核算及会计电算化等内容。本书的基本素材选自原版教材，但表达形式符合中国人的思维习惯，文中运用了大量的例题，深入浅出地阐述了会计的基本原理和方法。此外，《会计学原理(高等学校十一五规划教材)》的每一章后还附有与主题相关的习题，供学生复习和练习之用，有助于提高学生的会计专业英语的阅读理解能力与实务操作能力。

Chapter 1 Introduction to Accounting

1.1 Basic Concepts

1.2 Accounting Assumptions and Accounting Principles

1.3 Financial Accounting Measurement Bases

Summary

Accounting Vocabulary

Self-Study Questions

Chapter 2 Accounting Equation

2.1 Accounting Elements

2.2 Accounting Equation

2.3 Financial Statements

Summary

Accounting Vocabulary

Self-Study Questions

Exercises

Chapter 3 Accounting Methods

3.1 The Account

3.2 The Double-Entry System of Accounting

3.3 Debits and Credits

Summary

Accounting Vocabulary

Self-Study Questions

Exercises

Chapter 4 Recording Process

4.1 Journal

4.2 Ledger

4.3 Trial Balance

Summary

Accounting Vocabulary

Self-Study Questions

Exercises

Chapter 5 The Adjustment and Closing Process

5.1 Accounting Basis

5.2 Adjusting Entries

5.3 The Adjusted Trial Balance and Financial Statement

5.4 Closing Entries

Appendix:Alternative Treatment of Accounting for Prepaid

Expense and Unearned Revenues

Summary

Accounting Vocabulary

Self-Study Questions

Exercises

Chapter 6 Internal Control and Cash

6.1 Internal Control

6.2 Cash Control

6.3 The Bank Account as a Control Device

6.4 Internal Control over Cash Receipts and Cash Payments .-

6.5 Budget and Reporting Cash

Summary

Accounting Vocabulary

Self-Study Questions

Exercises

Chapter 7 Accounting for Merchandising Operations

7.1 Merchandising operations

7.2 Accounting for Inventory under the Perpetual System

7.3 Accounting for Inventory under the Periodic System

Summary

Accounting Vocabulary

Self-Study Questions ~

Exercises

Chapter 8 Accounting Information Systems

8.1 Basic Concepts of Accounting Information Systems

8.2 Subsidiary Ledgers

8.3 Special Journals

8.4 Effects of Special Journals on General Journal

Summary

Accounting Vocabulary

Self-Study Questions

Exercises

References