本书是高等职业教育财经类专业群“AI+财经”系列教材，也是江西省精品在线开放课程“会计英语”的配套教材。
为落实《教育强国建设规划纲要（2024—2035年）》战略部署，深入推进“一带一路”框架下“职教出海”行动计划，本书以中国会计准则为基准、以国际财务报告准则为参照，系统构建“中国准则+国际规则”双轨知识体系，助力培养兼具家国情怀与国际视野的复合型会计人才，帮助学生搭建起通向国际会计职场的桥梁，支撑学生在参与全球经济治理中展现专业素养与责任担当。
本书紧扣职业教育类型特色，遵循“模块—项目—任务”的教学设计理念，依托援外工程项目，将会计职业技能划分为“会计认知、复式记账、会计核算、凭证填审、账簿登记、账项调整、财产清查、报表编制”8个模块，每个模块下设多个项目，每个项目均围绕特定职业技能和知识点展开，并配备相应的任务训练，实现英语学习与专业技能培养的有机融合。
本书提供完善的数字教学资源，包括教学课件、电子教案等，授课教师可登录“高等教育出版社产品信息检索系统”（xuanshu.hep.com.cn）免费下载。
本书适用于高等职业专科、本科院校财务会计类及相关专业的教学，也可供在职人员培训使用。
- 目录
- 前辅文
- Module 1 Accounting Cognition
- Project 1 The Meaning and Function of Accounting
- Project 2 Accounting Methods
- Project 3 Accounting Assumption & Accounting Basis
- Project 4 Qualitative Characteristics of Accounting Information
- Project 5 Accounting Measurements
- Project 6 Accounting Elements
- Extended Reading: Big Data Reconstructs Accounting Functions
- Foundation of Accounting: Dedication and Professionalism
- Module 2 Double-Entry Bookkeeping
- Project 1 Accounts
- Project 2 Accounting Equation
- Project 3 Debit-credit Bookkeeping
- Extended Reading: Big Data Builds Smart Accounts
- Essence of Accounting: Objectivity and Impartiality
- Module 3 Accounting for Economic Transactions
- Project 1 Accounting for Funds Raising
- Project 2 Accounting for Purchasing and Supply
- Project 3 Accounting for Production and Processing
- Project 4 Accounting for Sales Revenue Collection
- Project 5 Accounting for Profit Generation
- Project 6 Accounting for Profit Distribution
- Extended Reading: Big Data Assists in Financial Decision-Making
- Soul of Accounting: Honesty and Trustworthiness
- Module 4 Preparation and Auditing of Accounting Vouchers
- Project 1 Preparation and Auditing of Original Vouchers
- Project 2 Preparation and Auditing of Recording Voucher
- Extended Reading: Big Data Fortifies Voucher Verification
- Virtue of Accounting: Adherence to Laws and Regulations
- Module 5 Journalizing and Posting
- Project 1 Journalizing
- Project 2 Posting Subsidiary Ledger
- Project 3 Posting General Ledger
- Project 4 Correction of Faulty Bookkeeping
- Extended Reading: Big Data Integrates General Ledger Management
- Essence of Accounting: Rigor and Diligence
- Module 6 Account Adjustment
- Project 1 Adjusting Entries
- Project 2 The Closing Entries
- Project 3 The Closing Accounts
- Extended Reading: Big Data Drives Period-End Closing
- Weight of Accounting: Responsibility and Accountability
- Module 7 Assets Inspection
- Project 1 Cash Count
- Project 2 Bank Deposit Reconciliation Statement
- Project 3 Inventory Systems
- Project 4 Fixed Assets Inventory
- Extended Reading: Big Data Optimizes Intelligent Inventory Taking
- Basis of Accounting: Integrity and Self-Discipline
- Module 8 Report Preparation
- Project 1 Preparation of Balance Sheet
- Project 2 Preparation of Income Statement
- Project 3 Preparation of Cash Flow Statement
- Extended Reading: Big Data Empowers Financial Statement Analysis
- Source of Accounting: Patriotism and Homeland Affection
