本书涵盖了财务会计的基本概念、原则和理论方法——财务报表编制(资产负债表、损益表和现金流量表)、会计循环和财务报表分析,并包含了几乎全部财务报表项目——现金、应收账款与短期投资、存货、固定资产与无形资产、流动负债与长期负债、股东权益、长期投资与跨国经营。
作者在写作过程中,注意理论联系实际,书中例题、案例以及书后习题绝大多数为世界**大公司的实例,容易引起读者的兴趣。’教材一开始即强调会计信息与决策的关系,各章节都体现了作者对决策与会计信息关系的重视。本书另一个特点是现金流量表项目贯穿始终,并在第12章予以总结。教材中各章节均注意强调会计处理中存在的职业道德问题,这对于会计师行业来说十分重要。书后还附有大量习题与案例。
本书适合会计学、审计学、财务学专业本科生作为财务会计教材,也可作为金融学、管理学、经济学各专业学生会计学课程的参考教材。本书还可作为相关领域实务工作者的参考书。

Preface
Prologue
Chapter 1 The Financial Statements
Chapter 2 Transaction Analysis
Chapter 3 Using Accrual Accounting to Measure Income
Chapter 4 Internal Control and Cash
Chapter 5 Short-Term Investments and Receivables
Chapter 6 Merchandise Inventory and Cost of Goods Sold
Chapter 7 Plant Assets, Natural Resources, and Intangibles
Chapter 8 Current and Long-Term Liabilities
Chapter 9 Stockholders' Equity
Chapter 10 Long-Term Investments & International Operations
Chapter 11 The Income Statement & The Statement of Stockholders' Equity
Chapter 12 The Statement of Cash Flows
Chapter 13 Financial Statement Analysis
AppendixA: YUM! Brands Annual Report 2003
Appendix B: Pier 1 Imports Annual Report 2004
Appendix C: Time Value of Money: Future Value and Present Value
Appendix D: Typical Charts of Accounts for Different Types of Businesses
Appendix E:. Summary of Generally Accepted Accounting Principles (GAAP)
Appendix F: Check Figures
Glossary
Company Index
Subject Index