根據(jù)當前各高等財經(jīng)職業(yè)院校專業(yè)英語的課時設置狀況，本教材共分為12單元。每單元包括知識要點介紹、對話、課文、詞匯注釋、單元總結、課后練習、拓展閱讀等七大部分，層次分明，環(huán)節(jié)明晰。在課文學習中加入了“溫馨提示”和“想一想”環(huán)節(jié)，培養(yǎng)學生的獨立思考能力。在課后練習部分適當加入了會計技能能力測試，誘導學生加強專業(yè)英語知識在會計技能操作上的應用。拓展閱讀部分供有興趣的學生通過課后附加的理解問題自我學習檢查。
Unit 1 The Introduction to Accounting
Section Ⅰ What's Accounting?
Section Ⅱ Accounting Profession and Professional Ethics
Extended Reading The History and Development of Accounting
Unit 2 The Accounting Elements and Chart of Accounts
Section Ⅰ The Basic Accounting Elements
Section Ⅱ Chart of Accounts
Extended Reading Accounting Computerization
Unit 3 Accounting Equations and Double-entry System
Section Ⅰ Accounting Equations
Section Ⅱ Double-entry System
Extended Reading Double-entry Accounting: Debit-credit Bookkeeping
Unit 4 Accounting Vouchers
Section Ⅰ Source Documents
Section Ⅱ Bookkeeping Vouchers Unit 1 The Introduction to Accounting
Section Ⅰ What's Accounting?
Section Ⅱ Accounting Profession and Professional Ethics
Extended Reading The History and Development of Accounting
Unit 2 The Accounting Elements and Chart of Accounts
Section Ⅰ The Basic Accounting Elements
Section Ⅱ Chart of Accounts
Extended Reading Accounting Computerization
Unit 3 Accounting Equations and Double-entry System
Section Ⅰ Accounting Equations
Section Ⅱ Double-entry System
Extended Reading Double-entry Accounting: Debit-credit Bookkeeping
Unit 4 Accounting Vouchers
Section Ⅰ Source Documents
Section Ⅱ Bookkeeping Vouchers
Extended Reading Accounting Source Documents
Unit 5 Accounting Books
Section Ⅰ Journals
Section Ⅱ Ledgers
Extended Reading The General Ledger
Unit 6 Accounting Cycle
Section Ⅰ Definition of Accounting Cycle
Section Ⅱ Process of Accounting Cycle
Extended Reading How to Find Errors by Preparing Trial Balance
Unit 7 Current Assets
Section Ⅰ Cash
Section Ⅱ Accounts Receivable
Section Ⅲ Inventory
Extended Reading Short-term Investment
Unit 8 Long-term Assets
Section Ⅰ Long-term Investment
Section Ⅱ Fixed Assets
Section Ⅲ Intangible Assets
Extended Reading Depreciation Methods
Unit 9 Liabilities
Section Ⅰ Current Liabilities
Section Ⅱ Long-term Liabilities
Extended Reading ALM
Unit 10 Owner's Equity
Section Ⅰ Ownerships of Business Entity
Section Ⅱ Capital Stock
Section Ⅲ Retained Earnings
Extended Reading Return on Equity
Unit 11 Financial Statements
Section Ⅰ Balance Sheet
Section Ⅱ Income Statement
Section m Statement of Cash Flows
Extended Reading Objectives of Financial Statements
Unit 12 Analysis of Financial Statements
Section Ⅰ Purpose of Financial Statement Analysis
Section Ⅱ Methods of Financial Statement Analysis
Section Ⅲ Basic Financial Ratios
Extended Reading A General Perspective on Financial Statement Analysis
Appendix Chinese-English Bilingual Version of Account Title for Business Enterprises
References
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