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Jingdong book

会计学财务会计分册(第25版)

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会计学财务会计分册(第25版)

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《会计学(第25版):财务会计分册》以其清晰的结构和创新的教学艺术,展现了最为全面的会计学基础知识内容。在美国和世界各国,迄今已有数百万学生阅读了本书,并从中受益。诸位作者在过去的所有版本中长期坚持改革和创新,本次修订反映了准则的最新变化,对案例进行了大量的发展与充实,吸取了当前美国资本市场上最实用和有效的技术。
《会计学(第25版)》的英文版包含三大知识模块——会计学原理、财务会计和管理会计。此次翻译出版的《会计学(第25版):财务会计分册》涵盖了前两个知识模块的内容;最后一部分内容将在《会计学(第25版):管理会计分册》中得以体现(本书即将出版)。另外,与本书相关的英文影印改编版已由中国人民大学出版社出版,可供读者参考。
Author Description

主要作者简介
卡尔•S•沃伦(Carl S.Warren)佐治亚大学会计学院名誉教授,曾在爱达荷州立大学、密歇根州立大学和芝加哥大学任教,并在美国会计学会、美国注册会计师协会、国际内部审计师协会等组织任职。沃伦博士主要从事会计和审计原理的教学,对互动式教学很有兴趣。

詹姆斯•M•里夫(James M.Reeve)田纳西大学会计学教授,主要讲授会计学原理课程。里夫教授曾在Journal of Cost Management,Journal of Management Accounting Research,Accounting Review等杂志发表论文40多篇,并为如宝洁、可口可乐、索尼和波音等世界著名企业提供咨询和培训。



主要译者简介
陈宋生 北京理工大学会计系主任,教授,博士生导师。中国人民大学博士,北京大学光华管理学院博士后,美国南卡罗来纳大学、德国卡尔斯鲁厄大学高级访问学者。财政部全国会计学术类(后备)领军人才,北京市优秀人才。主持过国家自然科学基金、国家社科基金、教育部人文社科基金等十余项课题。担任中国审计学会教育分会副秘书长、中国会计信息化委员会委员。《中国会计评论》,《中国审计评论》等理事。在《会计研究》、《审计研究》、 Journal of International Accounting Research 等刊物上发表多篇论文。
Catalogue

第1章会计与企业概述
企业和会计的性质
一般公认会计原则
会计恒等式
经济业务和会计恒等式
财务报表
财务分析和解释:产权比率

第2章分析经济业务
利用账户记录业务
复式记账体系
过账
试算平衡
财务分析和解释:水平分析法

第3章调整过程
调整过程的性质
调整分录
应计收入
调整过程总结
调整后的试算平衡
财务分析和解释:垂直分析法

第4章完成会计循环
会计信息流
财务报表
结账分录
会计循环
会计循环举例
会计年度
财务分析和解释:营运资本和流动比率
附录1:期末试算表(工作底稿)

第5章会计系统
基本会计系统
手工会计系统
电算化会计系统
电子商务
财务分析和解释:分部分析

第6章商业企业会计
商业企业的本质
商品交易
商业企业的财务报表
调账和结账过程
财务分析和解释:总资产周转率
附录:定期盘存制

第7章存货
存货的内部控制
存货计价方法
永续盘存制下的存货成本的核算
定期盘存制下的存货成本的核算
比较存货成本计量方法
在财务报表中披露商品存货
财务分析和解释:存货周转率和存货周转天数
附录:评估存货成本

第8章《萨班斯法案》,内部控制和现金
2002年《萨班斯法案》
内部控制
现金收支控制
银行账户
银行余额调节
专项基金
现金的财务报表披露
财务分析和解释:现金与每月现金支出比

第9章应收款项
应收款项的分类
坏账
直接冲销法
坏账备抵法
比较直接冲销法和坏账备抵法
应收票据
应收款项在资产负债表中的列示
财务分析和解释:应收账款周转率和应收账款周转天数

第10章固定资产和无形资产
固定资产的性质
折旧的会计处理
固定资产的处置
自然资源
无形资产
固定资产和无形资产的财务报告
财务分析和解释:固定资产周转率
附录:交换相似的固定资产

第11章流动负债和工资
流动负债
工资和工资税
工资和工资税会计系统
电算化工资系统
员工福利
或有负债
财务分析和解释:速动比率

第12章合伙企业和有限责任公司会计
个人独资企业,合伙企业和有限责任公司
合伙企业的创建和收入分配
合伙人加入和退出
合伙企业清算
合伙制股权表
财务分析与解释:员工人均营运收入

第13章股份有限公司:机构、股票交易及股利
股份有限公司的性质
股东权益
发行股票所形成的实收资本
股利的会计处理方式
库存股交易
报告股东权益
股票分割
财务分析与解释:每股收益

第14章长期负债:债券和票据
公司融资
应付债券的性质
应付债券的会计核算
分期付款票据
报告长期负债
财务分析和解释:利息保障倍数
附录1:现值的概念和应付债券的定价
附录2:实际利率摊销法

第15章投资与公允价值会计
公司为何投资
债券投资的会计核算
权益投资的会计核算
投资的评估与披露
公允价值会计
财务分析与解释:股息生息率
附录:综合收益

第16章现金流量表
现金流披露
现金流量表——间接法
现金流量表——直接法
财务分析与解释:自由现金流
附录:现金流量试算表——间接法

第17章财务报表分析
基本分析指标
流动性和偿债能力分析
盈利能力分析
公司年度报告
附录:利润表中的非常规项目
附录A:货币时间价值表

术语表3-5
Book Abstract

《会计学》这本教材引导一代又一代的商学院学子步入会计学殿堂。该书的成功得益于各位作者的持续创新。为了应对当下学生不断变化的学习风格,该书采用多样的教学模式和多媒体技术引领学生全方位了解会计学。这种模式使得本书保持了长久的生命力,修订至今天的第25版。这种创新的传统也一直持续至今。通过长年的教学经验以及和其他会计教学者的无数次沟通与交流,沃伦,里夫和杜哈奇三位教授深切地体悟到当前教学环境已经发生巨大变化,如计算机技术的发展迎来了网络时代,在线数字大学既是一个自然的学习环境,同时也是学生们所喜爱的一种课外学习媒介。作者希望本书能向学生提供传统和数字媒体相结合的学习体验,以适应变化的学习风格。为了在新版本中实现这一教学理念,作者以信息技术为依托,将该书传统的教学模式拓展至在线互动的模式。本书最初的作者詹姆斯•麦肯锡肯定无法想象这本教材在过去的20多个版本中取得的巨大成功和影响——或者说他的原版通过后续作者的专业修订不断焕发新的活力。作为现任作者,我们肩负着保护以及改善这一版本的责任,希望能够持续完善该教材,以满足学生和教师不断变化的需求。虽然有着优秀的过去,但是我们从不满足于昨天的成功,而是以这一新版本热情地迎接新的时代,继续骄傲地引领新时代的学生努力学习,迈向成功。最后,真诚地感谢在这个过程中给予我们帮助的诸多同事!

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