中级会计学：Fourth edition

　　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。

　　托马斯R.戴克曼（ThomasR.Dyckman）博士，康奈尔大学会计系及数量分析方法教授、兼该校管理学院院长，世界知名学者。曾任美国财务标准咨询委员会委员、美国会计学主席、多家权威会计学杂志编辑。罗兰E.杜克斯（RolandE.Dukes）博士，于华盛顿大学执教中、高级会计学多年，曾任该校会计系主任、美国会计学会成员、企业财务政策委员会主席，也是多家企业和政府部门的资深顾问。查尔斯J.戴维斯（CharlesJ.Davis）博士，注册会计师、加州大学萨克拉门托分院教授、美国会计学会成员。

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 : contributed capital
21. Corporations : retained
22. Earnings pre share
PART 5 Special topics
23. Statement of cash flows
24. Accounting changes and error corrections
25. Special topics : disclosures , segment reporting , and interim reporting