由Wild、Larson、Chiappetta三位**教授倾力撰写的 FundamentalAccounting Principles(18e)一书,在以前版本的基础上不断完善、不断创新,是美国*有影响力、全球*畅销的会计教科书之一。*新版出版以来,销售增长率高达45%,被McGraw-Hill/Irwin出版社授予“年度*杰出修订奖”。
该书使用观念(Conceptual)、分析(Analytical)与程序(Procedural)的 CAP框架,以通俗有趣的语言、丰富翔实的案例,系统讲述了会计循环的原理与方法、货币资金及其内部控制、应收款项、存货、固定资产、无形资产、流动负债、长期负债与所有者权益等会计处理程序与方法。该书强调会计环境对会计实务的影响,强调会计概念框架在会计处理中的指导作用,强调会计方法的可理解性、可操作性及其经济后果,强调各章之间及每章内部结构的逻辑性,在帮助学习者正确理解会计,系统掌握会计基本程序与方法,为其他会计课程的学习打下良好基础等方面有极高的价值。
为满足国内高校开展会计双语教学与全英语教学的需要,我们根据教育部对双语教学的评估要求,推出了该书的

l Accounting in Business
Importance of Accounting
Fundamentals of Accounting
Transaction Analysis and the Accounting Equation
Financial Statements
2 Analyzing and Recording Transactions
Analyzing and Recording Process
Analyzing and Processing Transactions
Trial Balance
3 Adjusting Accounts and Preparing FinanciaI Starements
Timing and Reporting
Adjusting Accounts
Preparing Financial Statements
4 Completing the Accounting CycIe
W10rk Sheet as a Tool
Closing Process
Accounting Cycle
Classified Balance Sheet
5 Accounting for Merchandising Operations
Merchandising Activities
Accounting for Merchandise Purchases
Accounting for Merchandise Sales
Completing the Accounting Cycle
Financial Statement Formats
Appendix ** Periodic(and Perpetual)Inventory System
6 Inventories and Cost of Sales
Inventory Basics
Inventory Costing under a Perpetual System
Valuing Inventory at LCM and the Effects of Inventory Errors
Appendix 6A Inventory Costing under a Periodic System
7 Accounting Information Systems
Fundamental System Principles
Special Journals in Accounting
8 Cash and I nternal Controls
Internal Control
Contr01 of C。ash
Banking Activities as Controls
9 Accounting for Receivables
Accounts Receivable
Notes Receivable
Disposing of Receivables
10 Plant Assets。Natural Resources,ano lntangibles
SECTION 1——PLANT ASSETS
Cost Determination
Depreciation
Additional Expenditures
Disposals of Plant Assets
SECTION 2—NATURAL RESOURCES
SECTl0N 3—INTANGIBLE ASSETS
11 Current Liabilities and Payroll Accounting
12 Long-Term Liabilities
13 Investments and International Operations
14 Accounting for Corporations
Glossary G-1