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Jingdong book

会计学（第2版）

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Jingdong book

会计学（第2版）

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《会计学（第2版）》涵盖了会计原理、财务会计和成本会计中的最基础知识。在编写过程中，作者特别重视会计与企业实务的紧密联系。在各章节中，由浅入深地介绍了会计基本概念和基本方法的应用。考虑到本书的使用者是非会计专业的学生，因此编写过程中强调会计信息与管理的关系和会计基本原理的应用，而不追求各种具体会计核算技术、技巧细节的介绍，也没有涉及到当前有争议的会计理论问题。为了有助于学生了解会计信息在管理和决策中的重要作用，作者特别增加了财务报告分析内容的分量。本书适用于各个非会计专业的财经类专业，也适合作为MBA研究生的会计学教材。
《会计学（第2版）》的目的就是为了让非会计专业学生通过对这门课程的学习，概括地了解和掌握会计信息生成的基本过程，认识会计在企业经营发展中的作用，并逐渐对会计形成清晰而完整的认识，以帮助他们在今后的各项工作中成为主动的会计信息使用者。
Catalogue

第一章 会计学概述
第一节 现代会计的概念
第二节 企业组织形式与会计规范
第三节 企业基本经济业务与会计方程式
第四节 会计假设
本章小结
关键词
进一步的阅读资料
情景案例
思考题
自测题
练习题
第二章 会计信息的生成
第一节 经济业务和会计凭证
第二节 账户和记账方法
第三节 期末调整和结账
第四节 编制财务报告
第五节 基本会计原则的应用
本章小结
关键词
进一步的阅读资料
情景案例
思考题
自测题
练习题
第三章 货币资金与应收款项
第一节 流动资产分类及其作用
第二节 现金的核算与管理
第三节 银行存款的核算与管理
第四节 外币业务和汇兑损益
第五节 货币资金的内部控制制度
第六节 短期应收款项的核算与管理
本章小结
关键词
进一步的阅读资料
情景案例
思考题
自测题
练习题
第四章 存货的核算
第一节 存货概述
第二节 存货的数量确定
第三节 存货计价
第四节 存货清查
本章小结
关键词
进一步的阅读资料
情景案例
思考题
自测题
练习题
第五章 固定资产和无形资产
第六章 负债
第七章 所有者权益
第八章 成本计算
第九章 对外投资
第十章 收益确定和利润分配
第十一章 财务报告的评价与分析

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