本書充分體現了高等職業教育的特色，理論內容以“必需、夠用”為準則，注重培養學生的職業素養，突出了實用性。本書主要包括10個教學單元，每個單元均包含學習目標、正文、詞匯以及課后練習4個部分。
1.10個單元的精美PPT課件和備課教案，方便教師授課教學
2.10個單元的模擬試卷，提高學生解決實際問題能力
3.教材提供10個單元的知識點分析及訓練題，幫助學生隨時檢查學習效果
孫曉媛，淄博職業學院會計系專職教師。教授課程包括：基礎會計、管理會計、會計電算化、會計英語、初級會計實務；***核心期刊論文4篇，省級期刊論文9篇，參與省級課題4項、院級課題2項，主編教材2本。
Unit 1 Introduction of Accounting 1
1．1 The Role of Accounting in Business 1
1．1．1 The Nature and Function of
Accounting 2
1．1．2 The Division of Accounting 3
1．2 Accounting Ethics 5
Important Words and Special Terms 6
Exercise 7
Unit 2 Some of Generally Accepted
Accounting Principles 8
2．1 The Monetary Convention 9
2．2 Accrual Basis of Accounting 9
2．2．1 The Cash Basis of
Accounting 10
2．2．2 The Accrual Basis of Accounting 10
2．3 Going Concern 10
2．4 Matching Principle and Revenue
Recognition 11
Important Words and Special Terms 11
Exercise 13
Unit 3 Accounting Equation and
Double-Entry system 15
3．1 Accounting equation 15
3．2 Accounting elements 15
3．3 Accounting elements in the accounting equation 17
3．4 T account 18
3．5 Double-entry System 18
Important Words and Special Terms 18
Exercise 19
Unit 4 Accounting Cycle 21
4．1 Identify transactions to be recorded 21
4．2 Journalizing 30
4．3 Posting from Journal to
Ledger 35
4．4 Preparing Unadjusted Trial Balance 38
5．4．1 Accounting Basis 39
5．4．2 Adjusting entries 39
4．5 The Adjusted Trial Balance 45
4．6 Closing 50
Important Words and Special Terms 54
Exercises 55
Unit 5 Assets 60
5．1 Current Asset 61
5．1．1 Cash 61
5．1．2 Account Receivable 62
5．1．3 Inventory 65
5．2 Fixed Assets 67
5．2．1 Measuring the cost of Property， Plant and Equipment 67
5．2．2 Depreciable 67
5．3 Intangible Assets 70
Important Words and Special Terms 70
Exercises 71
Unit 6 Liabilities 74
6．1 Current liabilities 74
6．1．1 Short –term Bills(notes) and
Accounts payable 75
6．1．2 Accrued expenses 75
6．1．3 Unearned revenues 76
6．1．4 Current maturities of Long-term debts 76
6．1．5 Contingent liabilities 76
7．2 Long-term liabilities 76
6．2．1 Long-term loans payable 76
6．2．2 Long-term accounts payable 77
6．2．3 Bonds (debenture) payable 77
Important Words and Special Terms 79
Exercises 79
Unit 7 Owner’s equity 81
7．1 Paid-up capital 82
7．1．1 Ordinary shares
（common stock） 82
7．1．2 Preference shares
(preferred stock) 83
7．2 Retained profits are earned from
the customers 83
Important Words and Special Terms 84
Exercises 84
Unit 8Revenue，expense，profit 90
8．1 revenue
8．1．1 The concept of revenue
8．1．2 The characteristics of the revenue．
8．1．3 TRADE AND CASH DISCOUNTS
8．1．4 SALES FOR CASH．
8．1．5 SALES ON CREDIT．
8．2 expense
8．2．1 The concept of expense
8．2．2 The characteristics of the expense
8．2．3 The classification of expense
8．3 profit
8．3．1 The concept of profit
8．3．2 The composition of profit
8．3．3 The formation of the profits
8．3．4 Accounting content of profit
distribution
Exercises
Unit 9 Balance Sheet，Income Statement and cash flows Statement 86
9．1 Balance Sheet 86
9．1．1 Purpose of Balance Sheet 86
9．1．2 Format of Balance Sheet 87
9．1．3 Advantages and Limitation
of the Balance Sheet 91
9．2 Income statement 92
9．2．1 The function of income statement 92
9．2．2 Single-step Income
Statement 93
9．2．3 Multiple-step Income Statement 95
Important Words and Special Terms 97
9．3 The Role of Cash Flow Statement 99
9．3．1 Meaning of “Cash Flows” 99
9．3．2 Importance of Cash Flow
Statement 100
9．4 Categories of Cash Flow 101
9．4．1 Operating Activities 101
9．4．2 Investing Activities 104
9．4．3 Financing Activities 105
94．5 Direct and Indirect
Exercises
Unit 10 Financial statement analysis
10．1 Debt paying ability analysis
10．1．1 Short-term debt paying ability index
10．1．2 Long-term solvency indicators
10．2 Operation capability index
analysis
10．2．1 The current assets turnover
situation
10．2．2 Fixed assets turnover
10．2．3 The total asset turnover
10．3 Profitability analysis
10．4 case analysis
Exercises 112
Appendix I 參考答案 117
Appendix II 課文參考譯文 127
第1單元 會計概論 127
第2單元 公認會計原則 130
第3單元 會計等式和復式記賬 132
第4單元 會計循環 139
第5單元 資產 158
第6單元 負債 166
第7單元 所有者權益 170
第8單元 收入費用和利潤
第9單元 資產負債表和損益表、現金流量表 172
第10單元 財務報表分析 181
參考文獻 192
新書資訊