本书是为会计英语教学而编写的专业基础教材，内容以基础会计、财务会计为主，成本会计、管理会计、财务管理也有所涉及。全书共分18个单元，每个单元由课文、单词术语注释、课后练习、参考译文、阅读材料等组成。书后还附录了精选的实务案例、专业词汇、会计报表以及财政部2006年颁布的新企业会计准则——基本准则（英文版），便于广大读者学习使用。
本书既可作为高等学校会计英语课程教材，也可以作为广大会计从业人员学习会计英语入门的书籍。

第2版前言
第1版前言
Unit 1 Accounting Definition
Unit 2 The Conventions of Accountin9
Unit 3 The Accounting Process
Unit 4 Double—entry Bookkeepin9
Unit 5 Ledgers and Journals
Unit 6 The Balance Sheet
Unit 7 Income Statement
Unit 8 The Statement of Cash Flows
Unit 9 Assets
Unit 10 Liabilities
Unit 11 Owners’Equity
Unit 12 Financial Statement Analysis
Unit 13 Accounting for Foreign Currency Transactions and Translation 第2版前言
第1版前言
Unit 1 Accounting Definition
Unit 2 The Conventions of Accountin9
Unit 3 The Accounting Process
Unit 4 Double—entry Bookkeepin9
Unit 5 Ledgers and Journals
Unit 6 The Balance Sheet
Unit 7 Income Statement
Unit 8 The Statement of Cash Flows
Unit 9 Assets
Unit 10 Liabilities
Unit 11 Owners’Equity
Unit 12 Financial Statement Analysis
Unit 13 Accounting for Foreign Currency Transactions and Translation
Unit 14 Corporate Acquisition and Consolidated Financial　Statements
Unit 15 Cost Elements
Unit 16 Activity—based Costin9
Unit 17 The Main Methods of Investment Appraisal
Unit 18 Financial Budgets
Appendix l Illustrations
Appendix 2 List of Accounting Terms
Appendix 3 Accounting Standard for Business Enterprises Basic Standard
Appendix 4 Accounting Documents
参考文献