| 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最具影响力的。
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| I ACCOUNTING FOR MERGERS AND ACOUISITIONS 1 INTRODUCTION TO BUSINESS COMBINATIONS 2 METHODS OF ACCOUNTING FOR BUSINESS COMBINATIONS 3 CONSOLIDATED FINANCIAL STATEMENTS——DATE OF ACQUISITION 4 CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION 5 ALLOCATION，DEPRECIATION，AND AMORTIZATION OF THE DIFFERENCE BETWEEN COST AND BOOK VALUE 6 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY 7 ELIMINATION OF UNREALIZED GAINS OR LOSSES ON ENTERCOMPANY SALES OF PROPERTY AND EQUIPMENT 8 CHANGES IN OWNERSHIP INTEREST 9 INDIRECT OWNERSHIP AND RECIPROCAL STOCKHOLDINGS 10 INTERCOMPANY BOND HOLDINGS AND MISCELLANEOUS TOPICS—CONSOLIDATED FINANCIAL STATEMENTS 11 ALTERNATIVE CONCEPTS OF CONSOLIDATED FINANCIAL STATEMENTS II ACCOUNTING IN THE INTERNATIONAL MARKETPLACE 12 INTERNATIONAL ACCOUNTING AND THE GLOBAL ECONOMY 13 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS 14 TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES 15 REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS III PARTNERSHIP ACCOUNTING 16 PARTNERSHIPS：FORMATION，OPERATION，AND OWNERSHIP CHANGES 17 PARTNERSHIP LIQUIDATION IV FUND AND NONPROFIT ACCOUNTING 18 INTRODUCTION TO FUND ACCOUNTING 19 INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS 20 ACCOUNTING FOR NONGOVERNMENT NONBUSINESSES ORGANIZATIONS：COLLEGES AND UNIVERSITIES，HOSPITALS AND OTHER HEALTCARE ORGANIZATIONS |
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