本课程系非英语专业基础阶段的一门重要的专业性与综合性结合的英语课程。主要通过语言基础训练、对篇章细致地讲解分析和自由讨论，使学生逐步提高语篇阅读理解能力，了解英语各种文体的表达方式和特点，尤其是会计英语（结合到本专业学生是会计专业），扩大词汇量和熟悉英语常用句型，具备基本的口头与笔头表达能力。教材以《财务会计》（引进版）为主，主要帮助学生掌握会计方面的英语术语和表达，辅以其他大学英语参考教材，参考教材取材广泛，课文大多选自英美课本，选集，读物，以及120种各类杂志和报纸，比较全面地介绍西方文化，结合新世纪人类面临的各种挑战和当今社会的各种热点，扩大学生知识面，加深学生对社会和人生的理解，开阔他们的视野，培养他们独立思考的精神，分析批判的能力，实事求是的态度和理性思维的习惯。 This course is an important professional and comprehensive English course at the basic stage of non-English majors. Mainly through language training, analyzing the chapter carefully explain and free discussion, make the students gradually increase in discourse reading comprehension ability, understand English expressions and characteristics of all kinds of style, especially English for accounting (combined with the students in this major is accounting professional), expand your vocabulary and familiar with the English commonly used sentence patterns, basic oral and written expression ability. Teaching material is given priority to with "financial accounting" (introduction), the main terms and help students to master in accounting English, supplemented by other university English reference materials, materials of reference materials widely, the text mostly from the British and American textbooks, collection, reading, and 120 species of all kinds of magazines and newspapers, comprehensive introduction to western culture, combined with the many challenges facing humanity in the new century and a variety of hot spot in today's society, expand students' knowledge, deepen students' understanding of society and life, broaden their horizons, cultivate their spirit of independent thinking, analysis, critical ability, be practical and realistic attitude and habit of rational thinking.