本书为高等院校财务会计、财务管理等专业学生以及在涉外企业工作的会计人中、财务经理及会计英语爱好者编写，其内容丰富而精炼，深入浅出，适度够用，兼顾了英语学习与专业学习的基本特点，是广大读者学习会计英语语言和西方会计专业知识的一本较为理想的会计英语读物，也是基础会计、财务会计课程双语教学的理想教材。

Chapter 1 Introduction
1.1 Acdounting as information system
1.2 Profssion of Accounting
1.3 The Accounting Entity Assumption
1.4 The Historical Cost Principle
1.5 Assets,Liabilities, and Ownet's Equity
1.6 Financial Statements
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EXERCISES
Chapter 2 Analyzing transactions
2.1 Usefulness of an Account
2.2 Characteristics of an Account
2.3 Analyzing and Summarizing Transaction in Accounts
2.4 Lllustration of Analyzing and Summarizing Transactions
2.5 Trial Balanec
2.6 Discover of Errors
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EXERCISES
Chapter 3 The Adjusting process
3.1 The Matching Concept
3.2 Nature of the Adjusting Process
3.3 Adjusting Entries
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EXERCISES
Chapter 4 Accounting Cycle
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Chapter 5 Accounting for Merchandising Businesses
Chapter 6 Accounting for cash
Chapter 7 Receivables
Chapter 8 Inventories
Chapter 9 Plant Assets and Intangible Assets