根据当前各高等财经职业院校专业英语的课时设置状况，本教材共分为12单元。每单元包括知识要点介绍、对话、课文、词汇注释、单元总结、课后练习、拓展阅读等七大部分，层次分明，环节明晰。在课文学习中加入了“温馨提示”和“想一想”环节，培养学生的独立思考能力。在课后练习部分适当加入了会计技能能力测试，诱导学生加强专业英语知识在会计技能操作上的应用。拓展阅读部分供有兴趣的学生通过课后附加的理解问题自我学习检查。
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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