本书是“十三五”职业教育国家规划教材，也是高等职业教育会计专业新专业教学标准配套规划教材，以及高等职业教育“新财经”在线开放课程新形态一体化规划教材。本教材遵循了技能型人才成长规律，能够与职业标准对接，着力培养了解国际会计准则与制度，懂得会计专业术语，能够看懂英文会计报表并且能用英语进行简单记账和专业会话的应用型会计人才。

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 Versions for Reading Materials
Appendix Ⅱ Answers to Self-Exercises
Appendix Ⅲ Recommended Websites of Accounting
Appendix Ⅳ A List of Reference Book