本书以现代会计理论的*新研究成果和国际会计准则为指导,以西方财务会计体系为基础,结合我国会计实践工作,将国内外财务会计教学内容相结合,综述了会计的涵义、作用 、会计职业、会计准则的制定及公认会计原则等基本知识;从会计专业的角度,全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能,概括介绍了会计分析的方法及运用,并对会计的*新发展动态做了简明扼要的介绍。
本书内容包括会计介绍,会计基础知识,资产、负债、所有者权益的核算,财务报表的编制与分析等。
本书不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材,也可作为在职会计人员和经济管理人员的自学参考书。

Part One Fundamental Accounting
Chapter 1 An Introduction to Accounting
1.1 The Nature of Accounting
1.2 The History and Development of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 The Accounting Standards Setting Bodies
1.6 Generally Accepted Accounting Principles
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 2
2.1 Types of Business Organizations
2.2 The Accounting Equation
2.3 The Effects of Business Transaction on the Accounting Equation
2.4 The Account
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 3 Recording Business Transactions
3.1 Double -Entry Bookkeeping
3.2 Recording Business Transaction
3.3 Illustrative Problem
3.4 The Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 4 Basic Finacial Statements
Chapter 5 The Measurement of Business Income
Chapter 6 Completing the Accounting cycle
Chapter 7 Completing the Accounting cycle
Chapter 8 Ledgers and Journals
Part Two Finanicial Accounting
Chapter 9 Cash and Internal Control
Chapter 10 Accounts Receivable and Notes Receivable
Chapter 11 Accounting for Inventory
Chapter 12 Non-currrent Assets and Intangible Assets
Chapter 13 Current Liabilities and Payroll Accounting
Chapter 14 Non-current Liabilities
Chapter 15 Shareholder's Equity
Part Three
Chapter 16 Preparing and Using the Financial Statements
Chapter 17 Financial Statement Analysis
Appendix