随着世界经济一体化进程的加快，会计信息作为国际通用商业语言的功能越来越强化。在中国加入WTO之后，中国经济正以更快的速度融入世界经济大潮之中。与此相适应，中国的会计标准必将进一步向国际标准靠拢。举世公认，由于多方面的原因，在会计标准国际化的过程中，美国的公认会计准则是*具影响力的。因此，更多地了解美国的GAAP，对于推动我国会计改革的进一步深化、加速中国会计标准的国际化，具有很重要的意义。

CHAPTER 1
FInanclal Accounting and Accounting Standards
CHAPTER 2
Conceptual Framework Underlying Financlal Accounting
CHAPTER 3
The Accounting Information System
CHAPTER 4
Income Statement and Related Information
CHAPTER 5
Balance Sheet and Statement of Cash Flows
CHAPTER 6
Accounting and the Time Value of Money
CHAPTER 7
Cash and Receivables
CHAPTER 8
Valuation of Inventories:A Cost Basis Approach
CHAPTER 9
Inventories:Additional Valuation Issues
CHAPTER 10
Acquisition and Disposition of Property,Plant,and Equipment
CHAPTER 11
Depreclation,Impairments,and Depletion
CHAPTER 12
Intanglble Assets
CHAPTER 13
Current Llabllities and Contingencles
CHAPTER 14
Long-Term Llabllitles
CHAPTER 15
Stockholders'Equity
CHAPTER 16
Dilutive Securlties and Earnings perShare
CHAPTER 17
Investments
CHAPTER 18
Revenue Recognition
CHAPTER 19
Accounting for Income Taxes
CHAPTER 20
Accounting for Pensions and Postretirement Benefits
CHAPTER 21
Accounting for Leases
CHAPTER 22
Accounting Changes and Error Analysls
CHAPTER 23
Statement of Cash Flows
CHAPTER 24
Full Disclosure In Financlal Reporting

本书是会计学影印系列的图书之一，作者都是美国会计学界的知名人士。本书全面介绍了财务会计、会计信息系统等传统的会计学知识，同时又融入了现金流量表分析、财务报告的解释等深层次的内容。