为了贯彻落实教育部通知精神,推动中国会计教育的发展,中国财政经济出版社和中国会计学会凭借多年在会计教材出版方面所积累的丰富经验,积极开展会计类原版教材的引进工作,从当今国际上具有广泛影响、被国外**商学院所采用并获得广泛好评的会计原版教材中,遴选出一套体系相对独立、完整,内容深浅适中,能够满足我国会计教育的需要,并适合未来发展方向的精品教材。
本教材既要反映会计学科的发展趋势,又要适合我国大学会计本科学生使用;引进教材尽可能配套,使其成为一个相对完整的体系,尽量避免引进的教材内容互相重复;引进教材的价值要与学生的经济承受能力相适应;对引进教材尽可能进行深度开发,以满足教师和学生学习的需要。

Preface V
Part 1 Financial Reporting and the Accounting Cycle
1.Accounting in the Information Age
2.Finacial Statements and Business Transacions
3.Analyzing and Recording Tansactions
4.Accrual Accounting and Financial Statements
5.Completing the Accunting Cycle
Part 2 Accouning for Operating Activies
6.Accounting for Merchandising Activities
7.Merchandise Inventories and Cost of Sales
8.Accouting Information Systems
Part 3 Accouning for Investing and Financing Activities
9.Cash and Internal Control
10.Reccievables and Short-Term Investments
11.Plant Assets Natural Resources and Intangibles
12.Current Liabilities
……
Part 4 Accounting for Partnerships and
Part 5 Analysis of Accounting Information
Part 6 Managertil Accounting and Product Costing
Part 7 Cost Planning and Control
Part 8 Stragegic Analysis in Managerial and Cost Accouning