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Jingdong book

会计学(原书第5版)

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会计学(原书第5版)

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Content Description

本书是为那些没有会计知识背景的读者学习会计学而编著的,全书概括论述了财务会计和管理会计中的一些基础知识和基本理论问题。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告,以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例和“企业战略”模块,以作为论述的基础与起点,以便读者融会贯通,运用新的会计理论来更好地指导丰富多彩的商务实践。
Catalogue

前言
第1章会计在商业中的作用1
1.1企业和会计的性质1
1.2企业活动5
1.3什么是会计及其在商业中的作用7
1.4财务报表7
1.5会计概念11
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动
自测题答案
第2章基本的会计概念28
2.1会计系统的要素28
2.2如何记录企业的第一个经营期31
2.3企业第一个经营期的财务报表35
2.4如何记录企业的第二个经营期38
2.5企业第二个经营期的财务报表38
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动
自测题答案
第3章权责发生制50
3.1基本的权责发生制概念,包括配比原则50
3.2使用权责发生制概念处理家庭保健公司11月的交易51
3.3调整过程57
3.4财务报表62
3.5权责发生制和收付实现制64
附录3A \ 本章小结\ 说明性问题\ 自测题
课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第4章商业企业会计81
4.1商业活动81
4.2商业企业的财务报表83
4.3销售交易90
4.4购买交易92
4.5运费和销售税费93
4.6商业交易的双重性质95
4.7商品损耗97
附录4A \ 本章小结\ 说明性问题\ 自测题
课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第5章《萨班斯—奥克斯利法案》、内部控制和现金110
5.12002年的《萨班斯—奥克斯利法案》110
5.2内部控制112
5.3现金收支的控制116
5.4银行账户118
5.5银行存款余额调节表121
5.6特殊用途基金124
5.7财务报表中现金的列报125
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第6章应收款项和存货138
6.1应收款项的分类138
6.2坏账140
6.3直接转销法141
6.4备抵法142
6.5商业企业和制造企业的存货分类146
6.6存货成本流转假设148
6.7存货成本计价方法的比较150
6.8应收款项和存货的列报151
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 活动\ 自测题答案
第7章固定资产和无形资产158
7.1固定资产的性质159
7.2折旧的会计处理162
7.3固定资产处置165
7.4自然资源167
7.5无形资产168
7.6固定资产和无形资产的列报171
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第8章负债和股东权益180
8.1筹集业务资金181
8.2负债181
8.3债券186
8.4股票188
8.5股利190
8.6股票分割192
8.7负债和股东权益的列报192
8.8每股收益193
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第9章财务报表分析204
9.1基本的分析方法204
9.2偿债能力分析209
9.3盈利能力分析214
9.4公司年报221
附录9A \ 本章小结\ 说明性问题\ 自测题
课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第10章制造型企业的财务系统232
10.1制造型企业的性质232
10.2生产成本术语233
10.3成本会计系统概述236
10.4制造型企业的分批成本法236
10.5分批成本法在决策中的使用246
10.6专业服务企业的分批成本法248
10.7JIT生产方式249
10.8作业成本法252
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第11章成本性态和本—量—利分析260
11.1成本性态260
11.2本—量—利之间的关系264
11.3本—量—利分析的数学方法267
11.4本—量—利分析的图形方法270
11.5特殊的本—量—利关系274
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第12章差异分析和产品定价282
12.1差异分析282
12.2制定正常的产品销售价格289
12.3生产瓶颈、定价和利润296
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第13章预算和标准成本系统302
13.1预算的性质和目标302
13.2全面预算307
13.3标准319
13.4预算绩效评估320
13.5直接材料和直接人工成本差异322
13.6非财务绩效指标326
附录13A \ 本章小结\ 说明性问题\ 自测题
课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第14章分散经营下的绩效评估338
14.1集中经营和分散经营338
14.2成本中心的责任会计340
14.3利润中心的责任会计342
14.4投资中心的责任会计344
14.5转移价格349
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
第15章资本投资分析357
15.1资本投资分析的性质357
15.2静态指标358
15.3动态指标360
15.4使资本投资分析复杂化的因素366
15.5资本限额决策369
本章小结\ 说明性问题\ 自测题\ 课堂讨论\ 课后练习\ 问题\ 活动\ 自测题答案
附录A复式记账法375
附录B分步成本法384
术语表392
Introduction

前言
本书是为一学期的会计学入门基础课编写的。书中对基础的财务会计与管理会计概念进行了概览性的介绍。本书适用于没有会计学知识的学生学习,文中重点讲述了管理人员、投资者以及企业股东如何使用会计报告。
本书特点本书第5版秉持了原有系列中强调的提供学生学习体验以及教师教学帮助的元素。这些具体特点包括:
整合的财务报表框架展示了交易如何影响财务报告最主要的三种使用者以及强化会计学本质上的完整性。
丰富的信息图示插图帮助学生将章节中重要的会计概念形象化。
详尽的范例习题,通过覆盖章节中重要概念的习题演练帮助学生学以致用。
“商业诚信、客观和伦理”描述了现实世界中的两难问题,并帮助学生在道德的框架下,按照完整性和客观性来应用会计学概念。
引人入胜的设计和排版吸引学生的注意并以清晰的方式呈现资料。完整的财务报告框架得益于适合于教学的色彩,该框架中每个部分都标示了阴影以强调会计学属性的完整性。
一体化的财务报告系统方法这个框架清晰地将商业活动展示在资产负债表、利润表和现金流量表中,并对这些财务报表之间的相互关系进行描述。IFS框架为学生由浅入深地介绍财务报告的形成以及原理。
第1章以著名巧克力制造商好时公司为例介绍了公司实际的财务相关信息。
第2章以一个一体化财务的例子开头,这也是本书其他章节的惯用模式。在本课程的早期,学生们将会更好地理解趋势和事件如何对公司的财务报告产生重要的影响,这一过程也会使学生对企业财务状况更具洞察力。
本版更新专为当今的学生设计,第5版应用创新的风格简洁、清晰地突出重点。直接的叙述、间接的段落、编号的列表,以及逐步演算都为学生提供了容易接受的结构,并没有在学习会计知识的过程中牺牲内容或活力。
所有现实生活中的公司数据都经过了更新,包括好时公司、家得宝公司、星巴克公司以及微软公司等案例。
每章最后练习和问题的数据及答案都经过了更新。
第1~3章按照新格式进行了修改。
第4章,为了更清晰的语义辨析,“运输”改为“货运”。例如,本书采用“货运成本”或直接用“货运”来代替“运输成本”。
第5章,银行业对账中的“储户”改为“公司”。此外,根据读者的反馈,本章在一些银行报表的举例中,增加了“支票号”来反映大多数银行并不会退回支票,而只是根据支票号在银行的报表中列出已经清算的支票。最后,本章还增加了一个如何逐步准备银行对账的例子。
第6章,为了加强对销售百分比法和账龄分析法两种坏账计提准备方法的理解,本章对案例进行了修订。此外,为了更好地比较销售百分比法和账龄分析法,本章还增加了新案例。
第7章,为了比较不同的折旧方法,增加了新案例。
第8章,修订了有关或有负债以及对应的案例。
致谢在本书过去的几个版本中,我要感谢许多人为本书做出的贡献。Jose Hortensi 和 Jeff Rhinock 为本书章节末尾资料的整理及校对提供了很大的帮助。本书最近的版本也受益于以下几位评审的意见和建议:
Tim Alzheimer,蒙大拿州立大学Scott R. Berube,新罕布什尔大学Suzanne Lyn Cercone,契斯通学院H.Edward Gallatin,印第安纳州立大学Jose Lius Hortensi,迈阿密达德学院Craig Pence,高地社区学院Paricia G. Roshto,路易斯安那大学Geeta Shankar,代顿大学Alice Sineath,弗斯科技社区大学Hans Sprohge,怀特州立大学真心感谢你们在使用本书过程中提出的评论和建议。
卡尔 S. 沃伦

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Jingdong book