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Jingdong book

高等院校双语教学适用教材·会计：财务会计（第9版）

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Jingdong book

高等院校双语教学适用教材·会计：财务会计（第9版）

Name: 高等院校双语教学适用教材·会计：财务会计（第9版）
Brand: Jingdong book
SKU: 3101009411
Price: 49.92 USD
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Content Description

《财务会计（第9版）》是财务会计领域内最有影响，最具权威性的教科书之一，由美国斯坦福大学的著名教授Homgren（霍恩格伦）领衔主编。在论述当今最为通行的会计理论和实务的基础上.《财务会计（第9版）》着重强调如何使用和分析财务报表信息。作者非常善于从教学的角度出发，深入浅出地讲授财务会计的基本概念，并精心选择一些发生于真实公司的案例来论述相关概念，而职业道德的问题也贯穿于《财务会计（第9版）》的始终。

Author Description

查尔斯·T.霍恩格伦（Charles T. Horngren）是斯坦福大学Edmund W. Littlefield会计学教授。他大学本科毕业于马奎特大学，在哈佛大学获得工商管理硕士，在芝加哥大学获得博士学位。他同时是马奎特大学和德保罗大学的荣誉博士学位获得者。
加利·L.桑顿（Gary L. Sundem）是华盛顿大学西雅图分校的Julius A. Roller会计学教授和会计系副主任。他从卡林顿大学获得学士学位，从斯坦福大学获得工商管理硕士和博士学位。
约翰·A.埃里奥特（John A. Elliott）是巴卢奇学院副院长，Irwin and Adene Ettinger会计学教授。他在马里兰大学获得学士学位和工商管理硕士学位，在康奈尔大学获得博士学位。
唐娜·R.菲尔布里克（Donna R..Philbrick）是波特兰州立大学的会计学教授，她在奥尔根大学获得学士学位，在康奈尔大学获得工商管理硕士学位和博士学位。

Catalogue

1 Accounting: The Language of Business 2
2 Measuring Income to Assess Performance 46
3 Reeording Transactions 90
4 Accrual Accounting and Financial Statements 138
5 Statement of Cash Flows 182
6 Accounting for Sales 230
7 Inventories and Cost of Goods Sold 278
8 Long-Lived Assets and Depreciation 334
9 Liabilities and Interest 382
10 Stockholders Equity 440
11 Intereorporate Investments and Consolidations 488
12 Financial Statement Analysis 534
APPENDIX A A1
GLOSSARY G1
INDEX I1
PHOTO CREDITS P1

Book Abstract

Because it is hard to accurately measure the success of an ongoing operation, the only way to be certain of a businesss success is to close its doors, sell all its assets, pay all liabilities, and return any leftover cash to the owner. Actually, in the 1400s, Venetian merchant traders did exactly that for each and every voyage. Successful investors might combine their cash to initiate another voyage, whereas investors in failed voyages might have to sell other assets to cover unpaid liabilities. Of course, that system would not be feasible for companies today （imagine a company that needed to close down and restart after every business deal！）. Instead, companies need to be able to measure their performances over discrete time periods.
The calendar year is the most popular time period for measuring income or profits. However, about 40 percent of large companies use a fiscal year that differs from a calendar year. Established purely for accounting purposes, the fiscal year does not necessarily end on December 31. Instead, the fiscal year-end date is often the low point in annual business activity. For example, Kmart and JCPenney use a fiscal year ending on January 31. Why?

Introduction

Introduction to Financial Accounting, 9/E, describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements.
IFA, 9/E, takes the view that business is an exciting process and that accounting is the perfect window through which to see how economic events affect businesses. Because we believe that accounting aids the understanding of economic events and that accounting builds on simple principles, this book introduces a number of concepts earlier than many other textbooks. We cover these early concepts at the most accessible level and illustrate them with carefully chosen examples from real companies. Our coverage addresses the choices that management makes when preparing financial statements and how these choices affect the way users interpret the information. We also discuss ethical issues throughout the book and in the assignment materials.
This is the ninth edition of this text, and that is a testimonial to its effectiveness. But it also is a testimonial to our former colleagues, students and adoptors who, in each prior edition, have shared their thoughts and suggestions and driven us to change and adapt it to better meet the needs of todays students and adopting faculty.

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