一、 会计信息的基本内容
1、会计信息的内容包括：实物资产、负债和股东权益等财务成分；营业收入、费用和利润等利润分配成分。
2、会计信息表达的形式有：
（1）会计报表：主要有资产负债表、利润表和现金流量表；
（2）会计分录：根据记录企业经营活动的财务业务发生在一定时点的记录，将科目上的收、支变化做为有关的会计记录，并预先做账的过程。
3、记录原则：用权威的口吻把企业发生的财务业务全部纪录并做成会计分类账中的账目。
二、 会计信息报告
1、会计报表：会计报表是由会计师按照会计原则和会计准则制作的，它是以审计意见为有效的。财务报表例如资产负债表、利润表、现金流量表等。
2、会计报表的编制范围：把企业经营活动的财务业务发生在一定时点，根据会计原则及准则，记录下科目上的收入、支出差额及账目状况，以分录的形式列入会计账簿中，编制会计报表。
三、 会计分录
1、会计分录是指根据企业经营活动发生的财务业务，将科目上的收入、支出及差额登记在相应科目中的一项基本会计工作。
2、会计分录主要有：记账分录、核销分录、凭证记账分录、复式分录和结账分录。
3、普通分录：会计账户所登记的交易类别有收入和支出，应加上各类损益类交易，若收入和支出的科目范围多余两个，则为多栏分录，数量明细科目全部非现金交易，则为复式分录。
4、凭证记账分录：会计根据凭证上的情况对企业的财务状况进行记录，以确定财务数据的准确性和真实性。
四、 会计估计
1、会计估计指根据会计估计标准，结合财务业务事项及必要的关联性，通过客观推断和主观判断事物发展的趋势，对财务报表中不能特定提供准确数据的条目，使得其符合合理的商业估价的会计工作。
2、会计估计的原则：（1）以现实为准则；（2）客观推断方式；（3）按照公认等值原则评价；（4）支撑性文件应当完整且真实；（5）主观判断必须具有严谨性。
五、 决策会计
1、决策会计是利用会计信息和分析手段对决策过程加以指导、协调和控制的会计学科。它是一种综合会计学各分支理论及其他学科知识的应用，目的是帮助企业分析和决策，以及协助企业求捷径地实现更高的利润收入。
2、决策会计的主要内容包括：会计共性技术、会计报告分析、成本估计等。
一、企业会计 in English：
1. Enterprise accounting：also known as corporate accounting, it is the branch of accounting related to the activities of a business enterprise. It covers the recording, summarizing and reporting of monetary transactions, as well as the monitoring, measuring, developing and managing of budgeting, accounting, financial and business objectives.
2. Financial statements：often referred to as financial statement of financial position, these provide an overview of a company’s financial position at a specific date. These include balance sheets, income statements, cash flow statements and statement of shareholders’ equity.
3. Accounting principles：also known as Generally Accepted Accounting Principles (GAAP). These set out ways to identify, measure, record and communicate financial information. Accounting information is a reliable source of data used to measure the financial performance and position of a business.
4. Accounting cycle：the sequence of activities involved in the preparation and reporting of financial statements of a business. The accounting cycle consists of nine steps. This includes, recording economic transactions, posting to the ledger, generating financial statements, and closing the books for the period.
5. Double-entry bookkeeping systems：is an accounting system under which each financial transaction is recorded in two or more accounts. These entries are made in two accounts on the debit and credit sides. As the name suggests, these systems require two equal entries – a debit entry and a credit entry – for each transaction in order to maintain the equilibrium of liability and asset accounts.
6. Journal：also known as the book of original entry or general journal, the journal is the primary ledger used to record the initial entry of financial transactions. The journal is used to organize and document a company's transaction data. Journal entries include a date, the name of the account, the debit account and the credit account.
7. Ledgers：a ledger is a set of accounts exists, which are used to record the financial transactions of a business. Each account has its individual ledger, categorized by type of account such as assets, liabilities, equity, expenses, revenues and more.
8. Adjusting entries：also known as adjusting journals, these adjustments are made at the end of an accounting period to bring the accounts up to date, prior to preparing financial statements. These entries primarily involve reversing the prior entries and making required adjustments.
9. Bank reconciliation：the procedure used to reconcile the items appearing on a company’s bank statement to the deposits and withdrawals appearing on the statements of cash flows. Bank reconciliation also helps identify discrepancies between the company’s records and bank’s records, so as to take corrective action.
10. Internal control：a set of procedures and measures designed to ensure accuracy and reliability of financial information, and to ensure compliance with the company’s policies and objectives. Examples of internal control measures include segregation of duties, authorization and approval rights, management reviews and regular reconciliations.