| 本书是为高职高专会计类专业学生学习专业英语而编写的。在内容的编排上由浅人深，文章难度适中，既有会计理论的学习，又有各种会计报表，情景基本反映公司会计的主要业务，具有较强的实务操作性。 |
| Chapter 1 Introduction to Accounting Section I 1.1 Definition of Accounting 1.2 The Importance of Accounting Information Section II Reading Material The Development of Accounting Chapter 2 Accounting Assumptions and Principles Section I 2.1 Accounting Assumptions 2.2 Accounting Principles Section II Reading Material GAAP and SAP Accrual Principle and Conservatism Principle Chapter 3 Accounting Elements Section I 3.1 Assets, Liabilities and Owner's Equity 3.2 Revenue, Expense and Net Earning Section II Reading Material Marketable Securities, Inventory and Fixed Assets Chapter 4 Accounts Section I 4.1 Definition of Acco |
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