会计学原理

l Accounting in Business　Importance of Accounting　Fundamentals of Accounting　Transaction Analysis and the Accounting Equation　Financial Statements2 Analyzing and Recording Transactions　Analyzing and Recording Process　Analyzing and Processing Transactions　Trial Balance3 Adjusting Accounts and Preparing FinanciaI Starements　Timing and Reporting　Adjusting Accounts　Preparing Financial Statements4 Completing the Accounting CycIe　W10rk Sheet as a Tool

l Accounting in Business　Importance of Accounting　Fundamentals of Accounting　Transaction Analysis and the Accounting Equation　Financial Statements2 Analyzing and Recording Transactions　Analyzing and Recording Process　Analyzing and Processing Transactions　Trial Balance3 Adjusting Accounts and Preparing FinanciaI Starements　Timing and Reporting　Adjusting Accounts　Preparing Financial Statements4 Completing the Accounting CycIe　W10rk Sheet as a Tool　Closing Process　Accounting Cycle　Classified Balance Sheet5　Accounting for Merchandising Operations　Merchandising Activities　Accounting for Merchandise Purchases　Accounting for Merchandise Sales　Completing the Accounting Cycle　Financial Statement Formats　Appendix 5A Periodic(and Perpetual)Inventory System6 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 System7 Accounting Information Systems　Fundamental System Principles　Special Journals in Accounting8 Cash and I nternal Controls　Internal Control　Contr01 of C。ash　Banking Activities as Controls9 Accounting for Receivables　Accounts Receivable　Notes Receivable　Disposing of Receivables10 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 ASSETS11 Current Liabilities and Payroll Accounting12 Long-Term Liabilities13 Investments and International Operations14 Accounting for CorporationsGlossary G-1

由Wild、Larson、Chiappetta三位著名教授倾力撰写的 FundamentalAccounting Principles(18e)一书，在以前版本的基础上不断完善、不断创新，是美国最有影响力、全球最畅销的会计教科书之一。最新版出版以来，销售增长率高达45％，被McGraw-Hill／Irwin出版社授予“年度最杰出修订奖”。 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，推出了该书的最新双语教学版。改编后的《会计学原理》双语教学版适合“会计学原理”课程双语教学及全英语教学使用，也是会计学专业外语课程的理想用书，还可以作为会计专业与财务专业本科生、MPAcc、MBA学生以及在职的各类管理人员学习会计的基础教材。原版配套教辅包括：英文PPT、教师指导手册、习题解答等。 网上还为广大读者提供了原版书中被删除的习题、部分整体章节、中英文对照的术语表、中英文对照的原版书目录等，有兴趣的读者可上网直接下载。