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Jingdong book

高等院校双语教学适用教材（会计）·萨里经济管理英文教材：财务会计学（第6版）

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Jingdong book

高等院校双语教学适用教材（会计）·萨里经济管理英文教材：财务会计学（第6版）

Name: 高等院校双语教学适用教材（会计）·萨里经济管理英文教材：财务会计学（第6版）
Brand: Jingdong book
SKU: 3101003941
Price: 43.55 USD
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Content Description

《财务会计学(第6版)》是美国市场上公认的最有趣、最紧跟时代发展的会计学教科书。《财务会计学(第6版)》作者致力于提升财务会计课程的相关性和趣味性，通过前沿性的科技辅助手段帮助有着不同学习习惯的学生。《财务会计学(第6版)》具有如下特点：相关性。作者在每一章都通过介绍真实的公司来教授基本的会计概念，从而使财务会计变得生动形象。明晰性。学生对这本教材的喜爱，同样源于教材在编写上的生动有趣。
内容丰富。以话题研究和处理年报案例的Excel模板为特色，通过互动练习和自我测试等几个模块使学生积极地参与和体会财务会计课程的学习过程。

Author Description

罗伯特·莉比（Robert Libby），康奈尔大学管理学教授，注册会计师。曾在伊利诺伊大学、宾夕法尼亚州立大学、得克萨斯大学、芝加哥大学以及密歇根大学任教，2000年被评为AAA级的杰出教育家。
帕特里夏·A.莉比（Patricia A.Libby），伊萨卡学院会计系主任，副教授，注册会计师。曾在密歇根大学和得克萨斯大学讲授研究生和本科生的财务会计课程。
丹尼尔·G.肖特（Daniel G.Short），迈阿密大学RichardT.Farmer商学院会计学教授，Famer学院以及堪萨斯州立大学两所学校的会计系主任。

Catalogue

第1章财务报表和企业决策
Maxidrive公司
了解公司
参与者
企业经营活动
会计系统
四张基本财务报表：一个概述
资产负债表
利润表
留存收益表
现金流量表
报表之间的关系
附注
四张基本财务报表的总结
会计信息传递程序的责任
公认会计准则
管理责任和审计要求
道德、声誉和法律责任
结语

第2章投资、筹资决策和资产负债表
PapaJohns国际公司
了解企业
会计概念概述
本章中强调的基本概念
什么样的经济业务引起了财务报表金额的变化7
企业经济业务的性质
账户
经济业务如何影响账户?
经济业务分析的原则
Papa John’s公司经济业务的分析
公司如何记录账户余额?
经济业务影响的方向
分析工具
经济业务分析说明
如何编制和分析资产负债表?
资产负债表的分类

第3章经营决策和利润表
Papa Johns国际公司
了解企业
企业经济活动如何影响利润表?
经营循环
利润表要素
如何确认和计量经营活动?
权责发生制会计
经济业务分析扩展模型
经济业务分析规则
Papa Johns经济业务的分析
如何编制和分析财务报表?
利润表分类
留存收益表
资产负债表分类

第4章调整、财务报告和收益质量
Papa Johns公司
了解企业
收入和费用的调整
会计循环
调整的目的和类型
调整程序
编制财务报表
利润表
股东权益变动表
资产负债表
结账
会计循环终点
结账后试算表

第5章会计信息的传递和解释
Callawav高尔夫公司
了解企业
会计信息传递程序的参与者
规制者(证券交易委员会，美国财务会计准则委员会，上市公司会计监管委员会，证券交易所)
管理层(执行总裁，首席财务官，会计职员)
董事会(审计委员会)
审计师
信息中介者：财务分析师和信息服务商
使用者：机构和个人投资者，债权人以及其他
传递有用性信息的指导性原则
披露程序
新闻公报
年度报告
季度报告
证监会报告——10-K，10-Q，8-K
细观财务报表形式和附注
资产负债表分类
利润表分类
股东权益变动表
现金流量表
财务报表的附注
自愿性披露
权益收益率分析：评价公司绩效的框架
净资产收益率利润驱动分析
利润驱动和企业策略
结语

第6章销售收入、应收款项及现金的报告和解释
Deckers Outdoor公司
了解企业
销售收入会计处理
对顾客的信用卡销售
企业销售折扣
销售退回和折让
净销售收入的报告
计量和报告应收款项
应收款项的分类
坏账的会计处理
应收账款和坏账的报告
坏账的估计
对应收账款的控制
现金的报告及安全保护
现金及现金等价物的定义
现金管理
现金的内部控制
现金日记账和银行对账单的调节
结语

第7章商品销售成本和存货的报告与解释
Harlev-Davidson摩托车公司
了解企业
存货和销售成本的性质
存货包括的项目
存货采购成本
存货成本的流转
商品销售成本的性质
存货成本计算方法
个别辨认法
成本流转假设
存货计算方法对财务报告的影响
管理层对存货计算方法的选择
成本与市价孰低估价法
存货评估管理
存货管理中的效率计量
存货和现金流量
存货计算方法和财务报表分析
存货控制
存货的内部控制
永续盘存制和实地盘存制
期末存货计量错误

第8章土地、厂房、设备以及自然资源和无形资产的报告与解释
西南航空公司
了解企业
厂房和设备的购置与维护
长期资产的分类
取得成本的计量和报告
修理、维护和更新
厂房和设备的使用、毁损与处置
折旧概念
可供选择的折旧计算方法
经理如何选择?

第9章负债的报告和解释
第10章债务的报告和解释
第11章所有者权益的报告和解释

Book Abstract

Assets are the economic resources owned by the company. Maxidrive lists fiveitems under the category Assets. The exact items listed as assets on a companysbalance sheet depend on the nature of its operations. But these are common namesused by many companies. The five items listed by Maxidrive are the economicresources needed to manufacture and sell disk drives to companies such as Dell.Each of these economic resources is expected to provide future benefits to thefirm. To prepare to manufacture the drives, Maxidrive first needed cash to pur-chase land on which to build factories and install production machinery （plant andequipment）. Maxidrive then began purchasing parts and producing disk drives,which led to the balance assigned to inventories. When Maxidrive sells its diskdrives to Dell and others, it sells them on credit and receives promises to paycalled accounts receivable, which are collected in cash later. Every asset on the balance sheet is initially measured at the total cost incurredto acquire it. For example, the balance sheet for Maxidrive reports Land, $981 ;this is the amount paid （in thousands） for the land when it was acquired. Balancesheets do not generally show the amounts for which the assets could currently be sold. Liabilities are the companys debts or obligations. Under the category Liabilities,Maxidrive lists two items. The accounts payable arise from the purchase of goods orservices from suppliers on credit without a formal written contract （or a note）. Thenotes payable result from cash borrowings based on a formal written debt contractwith lending institutions such as banks. Stoekholders equity indicates the amount of financing provided by owners of thebusiness and earnings. The investment of cash and other assets in the business by theowners is called contributed capital. The amount of earnings （profits） reinvested inthe business （and thus not distributed to stockholders in the form of dividends） iscalled retained earnings. In Exhibit 1.2, the Stockholders Equity section reports two items. The two found-ing stockholders investment of $2,000,000 is reported as contributed capital.Maxidrives total earnings （or losses incurred） less all dividends paid to the stockhold-ers since formation of the corporation equaled $9,105,000 and is reported as retainedearnings. Total stockholders equity is the sum of the contributed capital plus theretained earnings.

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