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Jingdong book

会计学精选教材译丛·财务会计学原理（第2版）

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Jingdong book

会计学精选教材译丛·财务会计学原理（第2版）

Name: 会计学精选教材译丛·财务会计学原理（第2版）
Brand: Jingdong book
SKU: 3101004371
Price: 50.23 USD
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Content Description

富有魅力的写作手法。在保持严谨的同时，本书以对话式的风格、来自日常生活的幽默例子介绍了相关财务会计知识。
学生熟悉的重点公司。本书精心地挑选了学生们所重点关注的公司，以实际公司的财务决策和财务报表为例来讲解基础会计概念，使得财务会计形象而生动，以进一步提高学生们的参与度。
加强式学习。本书使用了几种工具帮助学习，如“辅导员提示”和“你应该知道”等栏目，以使学生加强对概念的理解并提供新的视野。
丰富的练习材料和教辅资源。本书没有将阅读看做一个被动的过程；章节后面的丰富练习材料提供了让学生将正文中的内容联系起来的宝贵机会，以帮助他们消化正文中的内容并将其应用于观实背景中，同时也给教师提供了活跃课堂和供讨论的素材。此外，本书的在线学习中心和在线课程管理系统提供了丰富的教辅资源。

Author Description

弗雷德·菲利普斯（Fred Phillips），萨斯喀彻温大学会计学教授、乔治·C．巴克斯特特许会计师讲座学者。在萨斯喀彻温大学、得克萨斯州大学奥斯汀分校等讲授财务会计学原理课程，曾获得克萨斯州立大学奥斯汀分校年度杰出教授奖、美国会计学会会计教育杰出研究奖等奖项，曾担任《会计教育问题》（Issues in Accounting Education，）的副主编。
罗伯特·利比（Robert Libby），康奈尔大学大卫·托马斯讲座教授，讲授财务会计学原理课程，曾在伊利诺伊州大学，宾夕法尼亚州州立大学、得克萨斯州大学奥斯汀分校、芝加哥大学和密歇根大学任职。2000年，入选美国会计学会会计杰出教育者；曾获得美国会计学会杰出服务奖、美国注册会计师协会/美国会计学会会计学文献杰出贡献奖等奖项。担任《会计评论》（The Accounting Review）、《会计、组织与社会》（Accounting，Organizations，and Society）、《会计文献杂志》（Journal of Accounting Literature）和《行为决策杂志》（Journal of Behavior Decision Making）等期刊的编委会成员。
帕特利夏·利比（Patricia Libby），伊萨卡大学会计学副教授、财务会计课程的主管，曾在东密歇根大学和得克萨斯州大学奥斯汀分校讲授财务会计课程，致力于研究如何在入门课程和其他会计课程中使用案例教学，在《会计评论》、《会计教育问题》和《密歇根注册会计师》（The Michigan CPA）等期刊上发表过多篇论文。

Catalogue

第1章公司决策与财务会计
了解企业
学习会计方法
评估结果
附录：会计生涯
本章复习
练习题

第2章在资产负债表中报告投资和融资结果
了解企业
学习会计方法
评估结果
本章复习
练习题

第3章报告经营成果和利润表?
了解企业
学习会计方法
评估结果
附录：会计账户名称
本章复习
练习题

第4章账项调整、财务报表和财务报告质量
了解企业
学习会计方法
评估结果
本章复习
练习题

第5章公司财务报告及其分析
了解企业
学习会计方法
评估结果
本章复习
练习题

第6章现金及商品经营的内部控制和财务报告
了解企业
学习会计方法
评估结果
附录：实地盘存制
本章复习
练习题

第7章报告和解释存货及销售成本
了解企业
学习会计方法
评估结果
附录A：在永续盘存制基础上运用先进先出法和后进先出法
附录B：期末存货错误的影响
本章复习
练习题

第8章报告和解释应收款项、坏账费用及利息收入
了解企业
学习会计方法
评估结果
附录A 销售百分比法
附录B 直接核销法
本章复习
练习题

第9章报告和解释长期有形资产与无形资产
了解企业
学习会计方法
评估结果
附录A 自然资源
附录B 折旧中的变动
本章复习
练习题

第10章报告和解释负债
了解企业
学习会计方法
评估结果
附录A 债券折价的直线摊销法
附录B 实际利率摊销法
附录C 简化的实际利率法
本章复习
练习题

第11章报告和解释股东权益
了解企业
学习会计方法
评估结果
附录：其他形式企业的所有者权益业务
本章复习
练习题

第12章报告和解释现金流量表
了解企业
学习会计方法
评估结果
附录A 不动产、厂房和设备销售的报告
附录B 表格法(间接法)
本章复习
练习题

第13章财务业绩衡量与评价
了解企业
学习会计方法
评估结果
附录：临时项目和其他特殊项目
本章复习
练习题
附录一现值和终值概念
附录二理解并记录对其他公司的投资活动
词汇表

Book Abstract

资产（A）、负债（L）与所有者权益（SE）之间的关系即基本会计恒等式。公司自身拥有资产，对债务负责，而非拥有公司的股东。这就是所谓的会计主体假设，要求企业的财务报告只包括公司而非股东的经营活动。
资产
资产是公司所控制的、价值可衡量，并能为公司带来未来收益的资源。对于阿罗玛比萨公司而言，资产应该包括一些如现金、配料、桌椅和比萨烤箱之类的东西。
负债
负债是公司欠债权人的可衡量的金额。如果阿罗玛比萨公司从银行借款，它的负债就叫应付票据。使用这个术语是因为银行要求借款人签署一个称为票据的法律文件，说明关于公司承诺偿还银行的细节条文。公司还可能对那些销售配料和成分给阿罗玛比萨公司的供应商负债。当一个公司从另一个公司购买商品时，它们通常赊账并承诺在随后的时间内付款。这种由于赊账购买而形成的负债叫应付账款。阿罗玛比萨公司还可能欠职员的工资（应付工资）和欠政府税收（应交税金）。如你所看到的，包含“应付”两个字在内的词语都是负债。所有者权益所有者权益指所有者在公司的权益。这些权益的产生有两个原因：首先，通过对公司的直接投资（投入资本），所有者对于他们在公司的投入有权益。其次，所有者对于公司盈利（留存收益）有权益。大多数企业所有者的目标就是产生利润，因为它会增加股东权益，并让所有者获得比投资更多的资金（投资回报）。
当销售商品和服务的总收益大于产生这些销售的成本时，就会发生利润。对于阿罗玛比萨公司而言，当它销售比萨的所得（收入）大于它制作比萨和经营公司的成本（费用）时，它是盈利的。总收益和总费用之间的差异就是通常所说的“利润”或“收入”，但是在会计中的术语表达是“净收益”。

Introduction

会计在当今经济社会中的作用日益彰显，会计理论与会计实践日益深化和复杂，会计经济后果日益得到各利益相关方的关注，围绕会计问题的争论与探索甚至上升到国家最高管理层。发端于2008年的全球金融海啸，更是把会计推到了经济的风口浪尖，围绕会计（公允价值）是否是这次全球金融海啸的根源问题展开了全球争论，最终的结论是“会计（公价值）不是这次全球金融危机的根源”。支撑复杂会计实务的是财务会计学原理，学好财务会计学原理是理解和应用复杂会计原则的基础。
讲授财务会计的最大挑战在于如何帮助学生明白财务会计在公司社会中的重要作用。学生想知道决策者们是如何运用财务会计进行决策以及为什么会计概念是重要的。本书将通过对公司实例的解析，激发学生学习财务会计原理的激情。
本书的成功在于它清晰、简明和交谈式的语言。学生们将会明白公司活动的重要性，以及如何以精确的和相关的方式来编制和解释财务信息。
本书以其他教材所难以企及的、独特而富有启发的方式将财务会计原理清晰地呈现出来，因此，本书成为市场上最受欢迎的学生友好型教材。翻阅本书任何一页，你将会看到菲利普斯以学生为中心的几种最有感染力的激励方法。
富有魅力的写作手法。在保持严谨的同时，本书用一系列交谈式的词语、幽默和日常的例子将财务会计方面的知识介绍给同学们，而这丝毫没有影响财务会计内容的掌握。

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