本书是“十四五” 职业教育国家规划教材， 也是高等职业教育财会类专业“经典传承　务本维新” 系列教材之一。

本书以现代会计理论的最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融入其中， 综述了会计的历史与发展、含义、会计信息使用和会计职业等基础知识； 从会计专业的角度， 用英语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， 并对财务会计与管理会计的关系做了简明扼要的介绍。

本书内容主要包括： 会计介绍； 会计基础知识（ 会计恒等式与账户、交易记录、分类账与日记账、基本会计报表等）； 会计核算（ 资产、负债、所有者权益的核算）； 会计循环等。

本书中的词汇、听说练习及阅读材料均配有外教录音， 具体获取方式请见书后“ 郑重声明” 页的资源服务提示。本书同时配有录音、课件、试卷样例二维码， 用手机扫一扫即可进行在线学习。

本书不仅可作为高等职业教育专科院校、职业本科院校财务会计类专业和其他经济管理类专业“会计专业英语” 课程的教材， 也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。

前辅文
Unit 1 An Introduction to Accounting
  1.1 The History and Development of Accounting
  1.2 The Nature of Accounting
  1.3 Users of Accounting Information
  1.4 Accounting Profession
  1.5 Managerial Accounting and Financial Accounting
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 2 Recording Business Transactions
  2.1 Types of Business Entities
  2.2 The Accounting Equation
  2.3 Double Entry Bookkeeping
  2.4 Recording Business Transactions
  2.5 Illustrative Problem
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 3 Accounting Cycle and Processes
  3.1 The Accounting Cycle
  3.2 Source Documents
  3.3 The Ledgers
  3.4 The Journals
  3.5 The Financial Statements
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 4 Cash and Receivables
  4.1 Cash
  4.2 The Bank Account:a Control Device
  4.3 Accounts Receivable
  4.4 Notes Receivable
  4.5 Accounting for Bad Debts
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 5 Inventory
  5.1 The Concept of Inventory
  5.2 Inventory System
  5.3 Inventory Costing Methods
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 6 Long Lived Assets
  6.1 Types of Assets
  6.2 Fixed Assets
  6.3 Depreciation of Fixed Assets
  6.4 Disposing of Fixed Assets
  6.5 Natural Resources and Intangible Assets
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 7 Liabilities and Shareholders’ Equity
  7.1 Types of Liabilities
  7.2 Current Liabilities
  7.3 Non current Liabilities
  7.4 Share Capital
  7.5 Shareholders Equity
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 8 The Measurement of Business Income
  8.1 Revenues and Expenses
  8.2 Business Income
  8.3 Some Generally Accepted Accounting Principles (GAAP)
  8.4 Adjustments to the Accounts
  8.5 Adjusted Trial Balance
  8.6 Preparing the Financial Statements from the Adjusted Trial Balance
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Unit 9 Completing the Accounting Cycle
  9.1 Preparation of the Work Sheet
  9.2 Uses of the Work Sheet
  9.3 Closing the Accounts
  9.4 The Operating Cycle for a Merchandising Business
  9.5 Accounting Record of the Operating Cycle
  9.6 The Accounting Cycle for a Merchandising Business
  Solutions to Activities
  Accounting Vocabulary
  Summary
  Self Exercises
  Reading Material
Appendix Ⅰ Reference Versionsfor Reading Materials
Appendix Ⅱ Answers toSelf Exercises
Appendix Ⅲ RecommendedWebsites of Accounting
Appendix Ⅳ A List ofReference Book

“十二五”职业教育国家规划教材