本書(shū)是高等職業(yè)教育“十二五”國(guó)家級(jí)規(guī)劃教材立項(xiàng)選題。本教材基本上遵循了技能型人才成長(zhǎng)規(guī)律，能夠與職業(yè)標(biāo)準(zhǔn)對(duì)接，著力培養(yǎng)了解國(guó)際會(huì)計(jì)準(zhǔn)則與制度、懂得會(huì)計(jì)專(zhuān)業(yè)術(shù)語(yǔ)、能夠看懂英文會(huì)計(jì)報(bào)表并且能用英語(yǔ)進(jìn)行簡(jiǎn)單記賬和專(zhuān)業(yè)會(huì)話(huà)的應(yīng)用型會(huì)計(jì)人才。