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