本书在编写过程中充分考虑国内三资企业对人才的实际需求，以会计英语的基本理论知识为立足点，以期帮助学生运用基础的专业英语完成英语环境中的会计实际工作任务。本书共分为7章：第1章是总论；第2章是对会计核算基础和会计要素的叙述；第3至第6章是关于复式记账、会计凭证与会计账簿、会计循环账务处理、账项调整和结账的知识；第7章为错账的账务处理介绍。

Chapter 1 Introduction
1.1 Scarcity of Resources
1.2 Sectors in the Economy
1.3 Types of Business Organizations
1.4 Business Objective
1.5 The Relationship between Accounting and Business
1.6 Emergence and Development of Accounting
1.7 Define Accounting
1.8 Functions of Accounting
1.9 Accounting Objectives
1.10 Process of Accounting (Cycle of Accounting)
1.11 Accounting Elements
1.12 Accounting Equation
Chapter 2 Accounting Concepts and Standards
2.1 Fundamental Accounting Assumptions
2.2 Qualitative Characteristics of Accounting Information
2.3 Understand the Recognition and Measurement Requirements of Accounting Elements
Chapter 3 The Double-Entry System of Accounting
3.1 Accounts and Format of Accounts
3.2 Accounting Rules
3.3 Theory of Double-Entry
Chapter 4 Accounting Vouchers and Accounting Books
4.1 Accounting Vouchers
4.2 Source Documents
4.3 Recording Vouchers
4.4 Transmission and Maintenance of Accounting Vouchers
4.5 Preview of Accounting Books
4.6 Journals
4.7 Ledgers
Chapter 5 Main Business Transactions
5.1 General Enterprises Concepts and Main Business Transactions or Events
5.2 Accounting of Fund Collection Business
5.3 Accounting of Supply Process Business
5.4 Accounting of Production Process Business
5.5 Accounting of Sales Process Business
5.6 Accounting for Financial Results
Chapter 6 Adjusting Entries Before Closing Procedure
6.1 The Concept of Accrual Basis of Accounting
6.2 The End-of-Period Adjustments
6.3 Posting Adjusting Entries
6.4 TB Worksheet
Chapter 7 Errors and Suspense Accounts
7.1 Types of Errors
7.2 Errors That Don't Affect TB Balance
7.3 Errors That Do Affect TB Balance
7.4 Correction of Errors
References