David H. Marshall is Professor of Accounting Emeritus at Millikin University.He taught at Millikin, a small, independent university located in Decatur, Illinois, for25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manuscript of this book was written in 1986 and used in a one-semester course that was developed for the non-business major. Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit hour accounting laboratory taught potential accounting majors the mechanics of the accounting process. Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshall’s interests outside academia include community service, woodturning, sailing, and travel.

Wayne W. McManus makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semiretired consultant. He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and as a member of the College’s Board of Trustees. McManus now offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an M.S. in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois

University, and a master’s of law in taxation from the University of Missouri-Kansas City. He serves as a director of Endeavour Financial Corp. (EDV on the TSX exchange). He is an active member of the Cayman Islands Society of Professional Accountants and the local chapter of the CFA Institute. Professor McManus volunteers as a “professional” Santa each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast.

Daniel F. Viele is Professor of Accounting and currently serves as Associate Vice President for Academic Affairs at Webster University. He teaches courses in financial, managerial, and cost accounting, as well as accounting information systems. He has developed and taught numerous online graduate courses and for his leadership role in pioneering online teaching and learning, the university presented him with a Presidential Recognition Award. Professor Viele’s students and colleagues have also cited him its highest honor—the Kemper Award for Teaching Excellence. Prior to joining Webster University in 1998, he served as a systems consultant to the graphics arts University with Professor Marshall. Professor Viele holds an M.S. in Accounting from Colorado State University and has completed the Information Systems Faculty Development his dedication to teaching and innovative use of technology and in 2002 Webster awarded industry, and his previous teaching experience includes 10 years at Millikin Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University. He is a member of the American Accounting Association and the Institute of Management Accountants where he has served as President of the Sangamon Valley Chapter and as a member of the National Board of Directors. Professor Viele enjoys sports of all kind, boating, and a good book.

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《會計學—— 數字意味著什麼》第9版做瞭全麵更新，反映瞭最新業界動態，補充瞭大量內容，並配套開發瞭一係列優秀的學習工具。全書言簡意賅，條理清楚，習題豐富，讀者不僅能夠掌握會計學的基礎知識，而且能夠讀到原汁原味的地道專業英語。此“雙語教學版”非常適閤高校本科生的雙語教學課。

《會計學—— 數字意味著什麼》第9版有兩大特點：

角度獨特：從會計信息使用者的角度齣發，旨在幫助他們聽懂“商業語言”，理解會計信息，讀懂財務報錶。

言簡意賅：相比於百科全書式的、大部頭會計學教材，本書盡量忽略數學、技術細節，更強調會計的基礎知識。