本书是财务会计领域内*有影响，*具权威性的教科书之一，由美国斯坦大学的**教授Horngren领衔主编。在论述当今*为通行的会计理论和实务的基础上，本书着重强调如何使用和分析财务报表信息。作者非常善于从教学的角度出发，深入浅出地讲授财务会计的基本概念，并精心选择一些发生于真实公司的案例来论述相关概念，而职业道德的问题也贯穿于本书的始终。

1 Accounting;The Language of Business
Chapter Opner:Starbucks
The Nature of Accountign
The Balance Sheet
Balance Sheet Transactions
Types of Ownership
Accounting Differences Between Proprietorships,Partnerships,and Corporations
Stockholders and the Board of Directors
Credibility and The Role of Auditing
The Accountign Profession
Career Opportunities for Accountants
Highlights to Remember
2 Measuring Income to Assess Performance
Chapter Opner:General Mills
Introduction to Income Measurement
Measuring Income
The Income Statement
Accounting for Dividends and Retained Earnings
Some Basic Concepts
Four Popular Financial Ratios
Highlights to Remeber
Appendix 2:Cost-Benefit Criterion and Accounting Regulation
3 Recording Transactions
Chapter Opner:Gap Inc.
The Double-Entry Accounting System
Debits and Credits
……
4 Accrual Accounting and Finacial Statements
5 Statement of Cash Flows
6 Accounting for Sales
7 Inventories and Cost of Goods Sold
8 Long-Lived Assets and Depreciation
9 Liabilities and Interest
10 Stockholders' Equity
11 Intercorporate Investments and Consolidations
12 Financial Statement Analysis
Glossary


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本书是财务会计领域内*有影响，*具权威性的教科书之一，由美国斯坦大学的**教授Horngren领衔主编。在论述当今*为通行的会计理论和实务的基础上，本书着重强调如何使用和分析财务报表信息。作者非常善于从教学的角度出发，深入浅出地讲授财务会计的基本概念，并精心选择一些发生于真实公司的案例来论述相关概念，而职业道德的问题也贯穿于本书的始终。