本书涵盖了财务会计的基本概念、原则和理论方法，内容完整。 作者在写作过程中，注意理论联系实际，书中例题、案例以及书后习题绝大多数为世界著名大公司的实例，容易引起读者的兴趣。教材在一开始即强调会计信息与决策的关系，各章节都体现了作者对决策与会计信息关系的重视。本书另一个特点是现金流量表项目贯穿始终。教材中各章节均注意强调会计处理中存在的职业道德问题，这对于会计师这一行业来说十分重要。书后还附有大量习题与案例。

沃尔特·小哈里森（Walter T. Harrison, Jr.）是美国贝勒大学会计学院教授。查尔斯·亨格瑞（Charles T. Horngren）是美国斯坦福大学会计学教授，美国会计学界和教育界享有盛誉的杰出学者，会计名人堂成员。威廉·托马斯（C. William Thomas）是美国贝勒大学会计学院教授。

Financial Accounting gives readers a solid foundation in the fundamentals of accounting and the basics of finan- cial statements, and then builds upon that foundation to offer more advanced and challenging concepts and problems. This scaffolded approach helps students to better understand the meaning and relevance of financial information, see its significance within a real-world context, as well as develop the skills needed to analyze financial information in both their courses and career. Financial Accounting has a long-standing reputation in the marketplace for being readable and easy to understand. It drives home fundamental concepts using relevant examples from real-world comp...