市面上会计教材可谓为数众多，各有所长。本书的出众之处在于其文风的简洁、顺，说理的准确、透彻，绝无枯燥之感。被专家誉为“有深度，有创见，着眼于未来的佳年”。本书首先介绍了会计的环境、会计信息的处理过程、会计报表及现金终值、现值的概念，然后分资产、负债、所有者权益三大部分来逐一讲解资产负债表及损益表的基本要素；最后还讲解了现金流和会计变更与错误纠正等专题。全书实例丰富，叙述清晰，是本优秀的中级会计教材。

PART
1
Foundation
and
review

1.
The
Environment
of
accounting

2.
The
FASB's
conceptual
framework
of
accounting

3.
Review
:
the
accounting
information
processing
system

4.
Review
:
the
income
statement
and
the
retained
earnings
statement

5.
Review
:
the
balance
sheet
and
the
statement
of
cash
flows

6.
Interest
:
concepts
of
future
and
present
value

PART
2
Asset
recognition
and
measurement

7.
Revenue
and
expense
recognition

8.
Cash
and
receivables

9.
Inventory
:
basic
valuation
methods

10.
Inventory
:
alternative
valuation
methods

11.
Operational
assets
:
acquisition
,
disposal
,
and
exchange

12.
Operational
assets
:
depreciation
and
impairment

13.
Intangible
assets
and
natural
resources

14.
Investments
in
debt
and
equity
securities

PART
3
Liabilities

15.
Short-term
liabilities

16.
Long-term
liabilities

17.
Accounting
for
leases

18.
Accounting
for
pensions
and
other
postemployment
benefits

19.
Accounting
for
income
taxes

PART
4
Owner's
equity

20.
Corporations
:
co

......