●前言
Chapter 1Introduction 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 2Analyzing Transactions
1. Using Accounts to Record Transactions
2. ting of Journal Entries to Accounts
3. Trial Balance
4. Discovery and Correction of Errors
Chapter 3The Adjusting Process
1. Nature of the Adjusting Process
2. Recording Adjusting Entries
3. Summary of the Adjustment Process
4. Adjusted Trial Balance
Chapter 4Completing the Accounting Cycle
1. Flow of Accounting Information
2. Financial Statements
3. Closing Entries
4. The Accounting Cycle
5. Fiscal Year
Chapter 5Accounting Systems
1. Basic Accounting Systems
2. Manual Accounting Systems
3. Adapting Manual Accounting Systems
4. Computerized Accounting Systems
Chapter 6Accounting for Merchandising Businesses
1. Nature of Merchandising Businesses
2. Financial Statement of Merchandising Businesses
3. Merchandising Transactions
4. The Adjusting and Closing Process
Chapter 7Inventory
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 8Internal 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 9Receivables
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 10Fixed 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 11Current 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 12Stock 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 13Bonds 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 14Income 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 15Statement of Cash Flows
1. Reporting Cash Flows
2. Statement of Cash Flows—The Indirect Method
3. Statement of Cash Flows—The Direct Method

本書共9章，內容包括財務管理概論、貨幣時間價值、風險與收益、金融資產及其估價、資本預算與投資決策、營運資金管理、籌資方式、資本結構和股利政策。本書一方面結合中文教材的通用知識模塊，提煉與概括出財務管理的相關知識；另一方面也盡量保留英文基礎素材的“原汁原味”，兼顧國外有名教科書素描手法的生動和形像。書中備有各章的中英文對照，包括思考與練習的答案提示，特別方便於自學。本書可以作為高等院校財務管理專業學生的教材，也可以作為廣大財務從業人員學習財務管理英語的參考用書。

21世紀，世界經濟日益走向全球化，在新世紀、新經濟、新環境中，為了適應全球貿易經濟和全球資本市場發展的需要，1973年創立的國際會計準則委員會（IASC）改組為國際會計準則理事會（IASB），促使全球的會計準則不斷走向高質量，進一步提高了企業財務會計報告的透明度、可比性和充分披露。在我國蓬勃發展的會計學事業中，掌握國際財務會計報告標準和技巧成為迫切的任務，主要體現在以下兩個方面：     第一，隨著改革開放的不斷深入，中國在國際市場上的地位不斷提高，國家綜合實力也不斷增強，而會計制度作為經濟活動的重要保障，需要與時俱進，與國際會計準則進一步接軌。自2006年2月15日財政部頒布新的《企業會計準則——基本準則》和38項具體會計準則以來，我國的會計準則和規章迅速地向國際標準趨同。     第二，隨著等