本教材十个单元。每个单元内有主课文一篇，均为该单元主题的相关基本概念，供教师分析详解，学习者作为精读之用。并且，主课文之后有大量的相关词汇、翻译、听说、写作等练习，学习者可以用来检验和巩固相关主课文中的知识点。每单元同时含有副课文一篇，均为单元主题之下的相关阅读材料，是学生扩大信息量和词汇量的泛读文章。

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、人力资源管理、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