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Jingdong book

工商管理优秀教材译丛·会计学系列:财务会计(第9版)

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工商管理优秀教材译丛·会计学系列:财务会计(第9版)

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Content Description

《工商管理优秀教材译丛·会计学系列:财务会计(第9版)》涵盖了财务会计的基本概念、原则和理论万法,包括财务报表编制(资产负债表、利润表和现金流量表)、会计循环和财务报表分析。
作者在写作过程中,注意理论联系实际,书中例题、案例以及章后习题绝大多数为世界著名大公司的实例,容易引起读者的兴趣。
《工商管理优秀教材译丛·会计学系列:财务会计(第9版)》适合会计学、审计学、财务学专业本科生作为财务会计教材,也可作为金融学、管理学、经济学各专业学生会计学课程的参考教材。
Catalogue

第1章 财务报表
财经焦点 Radio Shack公司
解释为什么会计是商业语言
谁使用会计信息
会计的两种类别:财务会计和管理会计
设立企业
解释与应用基础会计概念、假设和原则
主体假设
持续经营假设
历史成本原则
币值稳定假设
全球视角 国际财务报告准则(IFRS)
应用会计等式描述企业的经济活动
资产和负债
所有者权益
通过财务报表评价企业经营业绩
利润表衡量经营成果
留存收益表显示企业将净收益用于何处
资产负债表衡量企业的财务状况
现金流量表衡量现金流入和现金流出
编制财务报表并分析财务报表之间的关系
管理决策评价一个公司时,决策者应关注什么?
从道德规范的角度评价企业
决策指南 道德判断的决策框架
章末习题
复习:财务报表

第2章 交易分析
财经焦点 苹果电脑公司
解释经济交易
定义“账户”,列示和区分会计科目的不同类型
资产
负债
股东(所有者)权益
经济交易的会计处理
范例:Genie洗车公司
经济交易和财务报表
章中习题
分析经济交易对账户的影响
T形账户
账户的增减:借贷规则
附加的所有者权益账户:收入账户和费用账户
记录经济交易
将信息从日记账过到分类账(过账)
会计数据的流程
过账后的账户
编制并使用试算平衡表
分析账户
会计差错更正
账户表
账户的正常余额
账户格式
运用T形账户分析交易
管理决策 如何衡量经营成果和财务状况
章末习题
复习:交易分析

第3章 权责发生制和收入计量
财经焦点 星巴克
解释权责发生制与现金流量之间的关系
权责发生制与现金流
会计期间概念
应用收入原则和配比原则
收入原则
全球视角
配比原则
权责发生制中的道德问题
调整会计账项
哪些账户需要更新(调整)
调整分录的分类
预付费用
固定资产折旧
应计费用
应计收入
预收收入
调整账项总结
调整后的试算平衡表
编制财务报表
章中习题
结账
基于流动性对资产和负债进行分类
报告企业的资产和负债:星巴克
财务报表格式
分析并评价公司的偿债能力
营运资本净额
流动比率
资产负债率
经济业务是如何影响财务比率的
管理决策 使用营运资本净额、流动比率和资产负债率评价债务支付能力
章末习题
复习:权责发生制和收入计量

第4章 内部控制和现金管理
财经焦点 篡改账本:EPIC公司之痛
描述舞弊及其影响
舞弊和道德规范
……

第5章 短期投资和应收款项
第6章 存货和销售成本
第7章 固定资产、自然资源和无形资产
第8章 长期投资与货币的时间价值
第9章 负债
第10章 股东权益
第11章 利润表、综合收益表和股东权益表
第12章 现金流量表
第13章 财务报表分析
附录A 不同类型企业的典型会计科目图表
附录B 公认会计原则(GAAP)摘要
附录C 美国公认会计原则(GAAP)与国际财务报告准则(IFRS)的差异

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