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Jingdong book

会计与财务教材译丛：会计学基础（原书第11版）

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Jingdong book

会计与财务教材译丛：会计学基础（原书第11版）

Name: 会计与财务教材译丛：会计学基础（原书第11版）
Brand: Jingdong book
SKU: 3101011491
Price: 26.18 USD
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Content Description

《会计与财务教材译丛：会计学基础（原书第11版）》是一本类似于会计词典但又比会计词典更加具体和实用的教材。它涵盖了会计系统的各种核心概念，既讲述了营利性企业的会计系统，包括资产、负债和所有者权益的计量和会计处理，收入和费用的确认，报表的编制等方面，也分析了非营利性组织的会计系统。
本书可作为会计学、审计学、财务学专业学生作为初级会计教材，也可作为金融学、管理学、经济学各专业学生会计学课程的参考教材，还可以为企业管理人员、会计初学者学习会计知识提供帮助。

Catalogue

致谢
怎样使用本书
第1章基本概念
1.1 资产负债表要素
1.2 资产
1.3 负债与权益
1.4 复式记账概念
1.5 货币计量概念
1.6 会计主体概念
1.7 持续经营概念
1.8 资产计量概念
1.9 资产负债表项目
1.10 资产
1.11 负债
1.12 流动比率
1.13 权益
本章要点
第2章资产负债表的变化以及利润的计量
2.1 流动资产
2.2 非流动资产
2.3 流动负债
2.4 非流动负债
2.5 权益
2.6 资产负债表的变化
2.7 利润的计量
本章要点
第3章会计记录和会计系统
3.1 账户
3.2 账户增加和减少的规则
3.3 借与贷
3.4 利润表账户
3.5 分类账与日记账
3.6 结账过程
3.7 计算机的应用
本章要点
第4章收入和货币性资产
4.1 财务年度
4.2 权责发生制会计
4.3 谨慎性概念
4.4 重要性概念
4.5 收入实现概念
4.6 服务性收入
4.7 收入的金额
4.8 货币性资产
4.9 应收账款回收天数
本章要点
第5章费用计量与利润表
5.1 费用与支出
5.2 已耗用成本与未耗用成本
5.3 配比概念
5.4 将变为费用的其他资产
5.5 能产生负债的费用
5.6 额外福利
5.7 租金费用
5.8 损失
5.9 配比概念小结
5.10 配比举例
5.11 利润表
5.12 一揽子会计报告
5.13 常见的利润表比率
5.14 基本概念回顾
本章要点
第6章存货和销售成本
6.1 计算销售成本
6.2 存货计价：假设
6.3 先进先出法
6.4 后进先出法
6.5 平均成本法
6.6 存货方法对比
6.7 存货计价：根据市场进行调整
6.8 制造企业的存货
6.9 产品成本与期间成本
6.10 间接费用分配率
6.11 存货周转率
本章要点
第7章非流动资产与折旧
7.1 非流动资产
7.2 固定资产购入的会计处理
7.3 资本租赁
7.4 折旧
7.5 折旧方法
7.6 折旧的会计处理
7.7 折耗
7.8 无形资产
本章要点
第8章负债与权益
8.1 营运资本
8.2 资本来源
8.3 债务资本
8.4 权益资本的类型
8.5 普通股
8.6 优先股
8.7 留存收益与股利
8.8 分配股利
8.9 债务资本与权益资本之间的平衡
8.10 债务比率
8.11 合并财务报表
本章要点
第9章现金流量表
9.1 经营活动产生的现金流量：间接法
9.2 折旧费用引起的调整
9.3 营运资本账户变化的调整
9.4 流动资产变化引起的调整
9.5 流动负债变化引起的调整
9.6 营运资本变化的净效应
9.7 经营活动调整小结
9.8 投资和筹资活动产生的现金流量
9.9 完成现金流量表
9.10 现金流量表的运用
本章要点
第10章财务报表分析
10.1 财务报表分析的局限性
10.2 审计
10.3 对业绩的全面计量
10.4 影响权益回报率的因素
10.5 资本利用情况的考核
10.6 绩效的其他计量措施
10.7 盈利能力评价
10.8 财务状况评价
10.9 杜邦分析
10.10 收益质量
10.11 《萨班斯-奥克斯利法案》
本章要点
第11章非营利组织的财务报表
11.1 非营利组织
11.2 使命和目标不同
11.3 净资产
11.4 收入、费用与投资
11.5 转账
11.6 与公司财务报表的相似之处
11.7 比率分析的局限性
本章要点
第12章国际财务报告准则
12.1 国际财务报告准则介绍
12.2 一般公认会计原则与国际财务报告准则：相似与不同
本章要点
结束语
词汇表

Book Abstract

1．7 持续经营概念
每年都会有一些主体破产或者由于其他原因停止经营，但是大多数主体会一年又一年地经营下去。会计学必须假定：（1）主体要停止经营；（2）主体可能持续经营下去。一般来说，更现实的假设是会计主体或者企业将一年又一年地经营下去，这一假设就叫做持续经营概念（going—concernconcept）。
具体来说，持续经营概念认为，会计学假定会计主体将无限期地持续经营下去，除非有相反的证据。（如果主体不持续经营，那么就要应用特殊会计原则，这些不属于本书所讨论的内容。）
由于持续经营概念，会计学不报告会计主体不存在时的资产售价。2011年12月31日，伊文思公司的资产负债表报告其资产总额为500000美元。如果该公司停止经营，我们不知道这些资产的售价是多少。
下面我们要介绍资产负债表中指导资产计量的概念。大部分货币性资产按照其公允价值（faiivalue）报告，大部分非货币性资产根据其成本金额报告。下面将介绍这些概念及其推理。
1．8 资产计量概念
当会计主体购买一种资产时，它按照成本记录这一资产。因此，如果乔治亚公司2011年用10000美元购买了一块土地，那么该公司2011年〕2月31日的资产负债中将这样报告：土地，10000美元。
资产负债表的读者想了解会计主体所报告的资产价值到底是多少。在会计上，描述资产“价值”多少的名词叫公允价值〔也叫做市场价值（marketvalue）〕。佳斯登公司的资产负债表（见表1-1）报告该公司2012年12月3l日的现金为l449000美元，这是现金这一资产的公允价值。由于现金存储银行有这笔资金的可靠记录，所以我们对这一金额1449000美元有合理把握。
另外，我们也有合理把握，该公司有价证券的公允价值是246000美元，因为证券交易所对上市交易的每种证券在12月31日有表明债券价值的可靠记录。
……

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