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Jingdong book

21世纪会计系列规划教材·致用型：财务会计

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Jingdong book

21世纪会计系列规划教材·致用型：财务会计

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Content Description

《财务会计》作者根据我校多年来的管理教育经验，立足于编写一本适应性强、与读者决策目标密切相关、实用性强，又便于教学的财务会计教材。非会计专业的学生学习会计的角度与会计专业的学生学习会计的角度是不一样的。会计专业的学生将来多数要从事会计工作，而非会计专业的学生是要运用所学的会计知识进行经济管理工作。
Catalogue

第一章 会计概论：会计信息及其使用者
学习目标／1
引导案例／1
第一节 会计学概述／2
第二节 会计理论：财务会计概念框架／5
本章词汇／13
要点提示／13
复习思考题／14
快速检查／15
知识运用／18

第二章 会计循环：经济事项的记录与汇总
学习目标／19
引导案例／19
第一节 会计循环的流程／20
第二节 会计科目与会计账户／21
第三节 借贷记账法／28
第四节 会计凭证／33
第五节 会计账簿／39
第六节 试算平衡与账项调整／46
第七节 编制财务报表／49
本章词汇／50
要点提示／50
复习思考题／51
快速检查／51
知识运用／53

第三章 货币资金与应收款项
学习目标／54
引导案例／54
第一节 货币资金／55
第二节 应收款项／66
本章词汇／74
要点提示／75
复习思考题／75
快速检查／75
知识运用／79

第四章 存货
学习目标／80
引导案例／80
第一节 存货概述／81
第二节 存货的计价／83
第三节 存货的估价／97
第四节 存货的盘存制度／99
本章词汇／100
要点提示／101
复习思考题／101
快速检查／102
知识运用／105

第五章 金融工具与金融资产
学习目标／107
引导案例／107
第一节 金融工具概述／108
第二节 金融工具的确认与计量规则／111
第三节 主要金融资产的账务处理／115
第四节 持有至到期投资与可供出售金融资产之间的重分类调整／126
本章词汇与公式／128
要点提示／129
复习思考题／129
快速检查／130
知识运用／132

第六章 长期股权投资的确认与计量
学习目标／134
引导案例／134
第一节 长期股权投资概述／135
第二节 长期股权投资的会计处理：成本法／142
第三节 长期股权投资的会计处理：权益法／143
第四节 成本法与权益法的相互转换／147
第五节 长期股权投资的期末计价与处置／151
本章词汇／152
要点提示／153
复习思考题／153
快速检查／154
知识运用／157

第七章 固定资产与生物资产
学习目标／159
引导案例／159
第一节 固定资产概述／160
第二节 固定资产的确认与初始计量／161
第三节 固定资产折旧／166
第四节 固定资产的后续计量／170
第五节 生物资产确认及会计处理／176
本章词汇／182
要点提示／183
复习思考题／183
快速检查／184
知识运用／185

第八章 无形资产及商誉
学习目标／187
引导案例／187
第一节 无形资产概述／188
第二节 无形资产确认与初始计量／190
第三节 无形资产内部研究与开发费用的核算／194
第四节 无形资产的后续计量／197
第五节 无形资产的处置／202
第六节 商誉／204
本章词汇／205
要点提示／205
复习思考题／205
快速检查／206
知识运用／208

第九章 资本来源之一：负债
学习目标／209
引导案例／109
第一节 负债概述／210
第二节 短期资金来源：流动负债／211
第三节 长期资金来源：非流动负债／227
本章词汇／233
要点提示／233
复习思考题／234
快速检查／234
知识运用／236

第十章 资本来源之二：所有者权益略238
学习目标／238
引导案例／238
第一节 所有者权益与公司性质／239
第二节 资本的投入：实收资本／242
第三节 资本的积累：资本公积／248
第四节 经营成果的累积：留存收益／251
本章词汇／255
要点提示／255
复习思考题／256
快速检查／256
知识运用／260

第十一章 收入、费用与利润
学习目标／262
引导案例／262
第一节 收入／263
第二节 费用与成本／269
第三节 利润／276
本章词汇／280
要点提示／280
复习思考题／281
快速检查／281
知识运用／286

第十二章 财务信息解读：财务报表
学习目标／291
引导案例／291
第一节 财务会计报告概述／292
第二节 资产负债表／295
第三节 利润表／304
……
第十三章 确定投资价值：财务报表分析
主要参考文献
Book Abstract

上专业技术任职资格的人员担任；国有企业、事业单位的会计机构负责人、会计主管的任免应当经过主管单位同意，不得任意调动或者撤换。会计人员忠于职守，坚持原则，受到错误处理的，主管单位应当责成所在单位予以纠正；玩忽职守，丧失原则，不宜担任会计工作的，主管单位应当责成所在单位予以撤职或者免职。会计人员调动工作或者离职，必须与交接人员办理交接手续，一般人员办理交接手续，由会计机构负责人、会计主管人员监交；会计机构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单位派人会同监交。
（二）会计职业道德的要求与规范
会计职业道德是会计人员在从事会计工作、履行会计行为时所应遵守的道德标准，是一般社会公德在会计工作中的具体体现，引导、制约会计行为，调整会计人员与社会、会计人员与不同利益集团以及会计人员之间关系的社会规范。它贯穿于会计工作的所有领域和整个过程，体现了社会要求与个性发展的统一，着眼于人际关系的调整，以是否合乎情理、善与恶为评价标准，并以社会评价（荣誉）和个人评价（良心）为主要制约手段，通过将外在的要求转化为内在的，即精神上的动力要求来起作用，是非强制性规范。
Introduction

会计是一个信息系统，经济越发展，会计越重要。随着会计成为国际越来越通用的商业语言，成为决策者的信息基础，已经有越来越多的非会计专业的学生和不从事会计工作的工作人员渴望了解与掌握会计基础知识。我国现出版的各类会计教科书琳琅满目，这些教材主要面向会计专业学生，理论性较强；而适合于非会计专业的学生或非会计的管理干部培训的教材却凤毛麟角。为此，本书作者根据我校多年来的管理教育经验，立足于编写一本适应性强、与读者决策目标密切相关、实用性强，又便于教学的财务会计教材。
非会计专业的学生学习会计的角度与会计专业的学生学习会计的角度是不一样的。会计专业的学生将来多数要从事会计工作，而非会计专业的学生是要运用所学的会计知识进行经济管理工作。本书的定位是为我国高等院校的非会计专业（如经济、管理类学生）编写教材，所以本书的特点是从会计信息使用者的角度（而非会计信息编制者的角度）来组织内容，在阐述会计理论的基础上，更注重开拓读者运用会计信息进行决策的思路和技巧。

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Brand Jingdong book
Brand Origin China

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