本書是為高職高專會計類專業的學生以及在職財會人員編寫的專業英語教材，使用本教材的讀者應具有中級英語水平，並已修完“會計學原理”和“財務會計”課程。本教材的編寫旨在使學生迅速掌握會計通用詞彙和西方財務會計基本知識，掌握純正的會計英語表達，提高使用英文處理會計工作的能力。全書的內容安排如下：課文；詞彙及術語表和課文注釋；閱讀材料；復習題；課文參考譯文。

嚴郁，蘇州市職業大學商學院會計專業教師，管理學副教授，自2003年開始財會專業課程的教學，近五年教授的課程有：會計英語(財經英語)，財務管理，審計學等。任教以來發表多篇教學和科研論文，承擔多個教學改革項目、科研課題，參與省級會計專業群建設。指導學生在全國大學生企業沙盤模擬經營大賽中多次獲獎。2013年赴澳大利亞參加澳洲啟思蒙學院教師教育與培訓課程並獲得澳洲職業教育教師四級證書。

Lesson OneAccounting in General
Lesson TwoAccounting Elements and Accounting Equation
Lesson ThreeThe Ledger Accounts
Lesson FourJournals
Lesson FiveAdjusting Entries
Lesson SixThe Basic Financial Statements Prepared by a Business
Lesson SevenCompletion of the Accounting Cycle
Lesson EightAccounting for Merchandising Activities
Lesson NineInternal Control
Lesson TenCash
Lesson ElevenReceivables
Lesson TwelveInventory
Lesson ThirteenCapital Assets
Lesson FourteenCurrent Liabilities
Lesson FifteenLong-term Liabilities
Lesson SixteenAccounting for owners' Equity of Partnerships
Lesson SeventeenShareholders' Equity of a Corporation
Lesson EighteenCorporation Reporting
Lesson NineteenUsing the Information in the Financial Statements
References

The Users of Accounting Information
Accounting must consider the needs of the users of financial information.Therefore，accountants need to know who these users are，and their needs for information.The information which a user of financial information needs depends upon the kinds of decisions that he or she makes.The differences in the decisions divide the users of financial information into two broad groups：internal users and external users.
Internal users of accounting information are those who plan，organize，and run a business.They are generally the management of a business.External users are those who work for other organizations but have an interest in and need for information about the financial position and performance of the company.These include investors，creditors，taxing authorities，government agencies，customers and labour unions，etc.
Distinguishing between Bookkeeping and Accounting.
Many people mistakenly consider bookkeeping and accounting to be the same. Actually，the accounting process includes the bookkeeping function.And moreover，it involves the entire process of identifying，recording，and communicating economic events. Bookkeeping usually involves only the recording of economic events，it is therefore just one part of the accounting process.Accounting requires a higher level of expertise and judgement than bookkeeping，because economic events must be identified and measured，effectively communicated，and then interpreted to help users in their decision-making.Weygandt & Jerry J.， Accounting Principles，2nd Canadian Edition，Vol.1，John Wiley & Sons Canada，Ltd.,Etobicoke Ontario,2002，p.6.