本书以国际会计准则（IASB准则）与美国会计准则（FASB准则）为蓝本，情景式地解释了重要会计术语的基本定义，灵活地运用准则解决案例中的问题，细致地剖析了国际会计准则中存在的优缺点，详尽地介绍了国际会计的发展状况和热点问题。本书正是基于这一宗旨安排的各章节内容，并确保文字简练、易学、易懂，同时在每一章的结尾附有讨论问题、练习题及其答案，使学生在学习新内容之前复习并应用该章的重点内容。
本书适合中高年级本科生及研究生水平的国际会计课程，对于全世界的执业会计师、财务管理人员、投资管理人员、大学教师和行业监管者也大有裨益，还可作为国际会计、财务管理人员、法律工作者等各界人士解决国际财务会计实际问题的参考用书。

前言
Chapter 1 Introduction to Accounting and Business
1. Nature of Business and Accounting
2. Generally Accepted Accounting Principles
3. The Accounting Equation
4. Business Transactions and the Accounting Equation
5. Financial Statements
Chapter 2 Analyzing Transactions
1. Using Accounts to Record Transactions
2. Posting of Journal Entries to Accounts
3. Trial Balance
4. Discovery and Correction of Errors
Chapter 3 The Adjusting Process
1. Nature of the Adjusting Process
2. Recording Adjusting Entries
3. Summary of the Adjustment Process
4. Adjusted Trial Balance
Chapter 4 Completing the Accounting Cycle
1. Flow of Accounting Information
2. Financial Statements
3. Closing Entries
4. The Accounting Cycle
5. Fiscal Year
Chapter 5 Accounting Systems
1. Basic Accounting Systems
2. Manual Accounting Systems
3. Adapting Manual Accounting Systems
4. Computerized Accounting Systems
Chapter 6 Accounting for Merchandising Businesses
1. Nature of Merchandising Businesses
2. Financial Statement of Merchandising Businesses
3. Merchandising Transactions
4. The Adjusting and Closing Process
Chapter 7 Inventory
1. Control of Inventory
2. Inventory Cost Flow Assumptions
3. Cost of Inventory on Perpetual Inventory System
4. Inventory Costing Methods under a Periodic Inventory System
5. Reporting Merchandise Inventory in the Financial Statements
Chapter 8 Internal Control and Cash
1. Internal Control
2. The Limitations of Internal Control—Costs and Benefits
3. Elements of Internal Control
4. Cash Controls over Receipts and Payments
5. Bank Accounts
6. Bank Reconciliation
7. Special-Purpose Cash Funds
8. Financial Statements Reporting of Cash
Chapter 9 Receivables
1. Classification of Receivables
2. Uncollectible Receivables
3. Direct WriteOff Method for Uncollectible Accounts
4. Allowance Method for Uncollectible Accounts
5. Comparing Direct Write-Off and Allowance Methods
6. Notes Receivable
7. Reporting Receivables on the Balance Sheet
Chapter 10 Fixed Assets and Intangible Assets
1. Nature of Fixed Assets
2. Accounting for Depreciation
3. Disposal of Fixed Assets
4. Natural Resources
5. Intangible Assets
6. Financial Reporting for Fixed Assets and Intangible Assets
Chapter 11 Current Liabilities and Payroll
1. Current Liabilities
2. Payroll and Payroll Taxes
3. Accounting for Payroll and Payroll Taxes
4. Employees Fringe Benefits
5. Contingent Liabilities
Chapter 12 Stock Transactions, and Dividends
1. Nature of a Corporation
2. Stockholders Equity
3. Paid-In Capital from Issuing Stock
4. Accounting for Dividends
5. Treasury Stock Transactions
6. Reporting Stockholders Equity
7. Stock Splits
Chapter 13 Bonds Payable and Investments in Bonds
1. Financing Corporations
2. Characteristics and Pricing of Bonds Payable
3. Accounting for Bonds Payable
4. Payment and Redemption of Bonds Payable
5. Investment in Bonds
6. Corporation Balance Sheet
7. Effective Interest Rate Method of Amortization
Chapter 14 Income Taxes, Unusual Income Items, and Investments in Stocks
1. Corporations Income Taxes
2. Reporting Unusual Items on the Income Statement
3. Earnings per Common Share
4. Comprehensive Income
5. Accounting for Investment in Stocks
Chapter 15 Statement of Cash Flows
1. Reporting Cash Flows
2. Statement of Cash Flows--The Indirect Method
3. Statement of Cash Flows--The Direct Method
References