本教材课文均选自近几年欧美国家出版的管理类英文原著，语言地道，覆盖面全。本教材可供各类大专院校中的企业管理、经济管理、财务管理、管理、电子商务等专业的本科生和研究生(包括MBA和EMBA)使用。此外，也可作为从事经济和管理的各界人士掌握管理学知识，提高专业语言技能的自学教材和参考书使用。
Unit 1 An Introduction to Accounting
Additional Reading: Generally Accepted Accounting
Principles and Or ganizations
Concerned with GAAP
Unit 2 The Balance Sheet
Additional Reading: Effects of Business Transactions upon
the Balance Sheet
Unit 3 The Profit and Loss Account (Income Statement)
Additional Reading: Preparation of Income Statements
Unit 4 The Cash Flow Statement
Additional Reading: Statement of Changes
Unit 5 Tools of Analysis
Additional Reading: Horizontal Analysis and Vertical Analys
Unit 6 Financial Ratio Analysis
Additional Reading: Inflation and Financial Statements
Unit 7 Cost Flow
Additional Reading: Production Report
Unit 8 Cost-Volume-Profit Analysis
Additional Reading: The Analysis of Mixed Costs
Unit 9 Responsibility Accounting System
Additional Reading: Responsibility Accounting Centers
Unit 10 Multinational Financial Management
Additional Reading: Currency Futures
Appendix Ⅰ Reference Translation of the Main Texts
Appendix Ⅱ Key to the Exercises
Appendix Ⅲ Tapescripts
Appendix Ⅳ Glossary
