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Jingdong book

会计学

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会计学

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《会计学》内容新颖，体现新会计准则精髓，深入浅出，全面阐述会计学基本知识，体系完整，有助掌握会计学核心内容。
Content Description

《会计学》是作者主编的会计学教材的修订版。全书吸收了国内近年来优秀会计学教材的精华，体现了我国最新会计改革的成果。本教材在对会计学进行总体描述的基础上，着重阐述了会计信息生成的基本过程，内容涵盖了基础会计、财务会计、成本会计中的基本知识。在层次上体现由浅入深、循序渐进，在内容上理论与运用并重，既注重会计学的基本理论、基本知识的介绍，同时也兼顾基本技能的培养及会计思维的训练，本教材适用于经济类和管理类非会计专业，也可作为MBA会计学教材。
Catalogue

第一章 总论
第一节 会计概述
第二节 会计核算的基本前提与基础
第三节 会计要素
第四节 会计信息质量要求
第五节 会计计量属性
【思考题】

第二章 会计核算方法
第一节 会计账户
第二节 借贷记账法
第三节 会计凭证
第四节 会计账簿
第五节 会计循环
【思考题】
【练习题】

第三章 货币资金及应收项目
第一节 货币资金
第二节 应收票据
第三节 应收账款
第四节 预付账款和其他应收款
【思考题】
【练习题】

第四章 存货
第一节 存货概述
第二节 存货取得及发出的计价
第三节 存货的核算
第四节 存货期末的计价
【思考题】
【练习题】

第五章 投资
第一节 投资概述
第二节 交易性金融资产
第二节 持有至到期投资
第三节 可供出售金融资产
第四节 长期股权投资
第五节 投资减值损失的确认与计量
【思考题】
【练习题】

第六章 固定资产、无形资产及其他资产
第一节 固定资产概述
第二节 固定资产的取得
第三节 固定资产的后续计量
第四节 固定资产的处置
第五节 无形资产及其他资产
第六节 投资性房地产
第七节 资产减值核算
【思考题】
【练习题】

第七章 负债
第一节 负债概述
第一节 流动负债
第三节 非流动负债
第四节 其他非流动负债
第五节 债务重组
【思考题】
【练习题】

第八章 所有者权益
第一节 所有者权益概述
第二节 投入资本
第三节 资本公积
第四节 留存收益
【思考题】
【练习题】

第九章 费用与成本
第一节 费用与成本的关系
第二节 生产成本
第三节 费用与成本的核算
【思考题】
【练习题】

第十章 收入
第一节 收人概述
第二节 销售商品收入
第三节 提供劳务收入
第三节 让渡资产使用权收入
【思考题】
【练习题】

第十一章 利润
第一节 利润的形成
第二节 所得税
第三节 利润分配
【思考题】
【练习题】

第十二章 财务报告
第一节 财务报告概述
第二节 资产负债表
第三节 利润表
第四节 现金流量表
第五节 所有者权益变动表
第六节 会计报表附注
【思考题】
【练习题】

附表一 一元现值表
附表二 一元普通年金现值表
附表三 一元终值表
附表四 一元普通年金终值表
参考文献
Book Abstract

可理解性要求企业提供的会计信息应当清晰明了，便于财务报告使用者理解和利用。财务报告所提供的数据和文字说明要能一目了然地反映经济活动及其结果的基本情况，并对需要解释的问题做出必要的说明。
提供会计信息的目的在于使用，要使用会计信息就必须了解它的内涵，弄懂会计信息的内容，否则就谈不上会计信息的使用。这就要求会计所提供的信息必须清晰、简明、易懂，对复杂的经济业务应该用规范文字加以表述，以利于会计信息的使用者准确、完整地把握会计信息所要表达的内涵。
会计信息是专业性较强的信息产品，在强调会计信息可理解性的同时还对信息的使用者有一定的要求。会计信息对于那些具有合理程度的知识而又有意图去研究会计信息的人士，应该是可以理解的。
四、可比性
可比性要求企业提供的会计信息应当具有可比性。具体包括横向可比和纵向可比两个方面的要求。
为了便于使用者了解企业财务状况和经营成果的变化趋势，比较企业在不同时期的财务报告信息，从而全面、客观地评价过去、预测未来，会计信息质量的可比性要求企业对于不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更。当然，满足会计信息可比性的要求，并不表明不允许企业变更会计政策。企业按照规定或者会计政策变更后可以提供更可靠、更相关的会计信息时，就有必要变更会计政策，以便向使用者提供更为有用的信息。但是有关会计政策变更的情况，应当在附注中予以说明。
为了便于使用者评价不同企业的财务状况、经营成果的水平及其变动情况，从而有助于使用者做出科学合理的决策，会计信息质量的可比性还要求对不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比，即对于相同或相似的交易或者事项，不同企业应当采用一致的会计政策，以使不同企业按照一致的基础提供有关会计信息。
……
Introduction

利用会计信息和会计职能管理经济日益为人们所重视。会计学知识是从事经济和管理工作不可或缺的。在高等院校会计专业以外的经济、管理类专业的课程中开设会计学，旨在使学生了解和掌握会计信息的内容以及生成过程，并学会利用会计信息为管理和经济建设服务。
积编者多年来从事会计学教学之体验，针对经济类、管理类的非会计专业学生，会计学教材编写应做到：首先要体现“精练”，即以较少的篇幅去描述、表达会计学的精髓，摈弃繁复，言简意赅；其次要体现“基础”，即在清楚阐述会计学的基本概念和基本理论的基础上，使学生对会计学的理论框架能有一个整体的了解，不过多地纠缠在具体业务的处理上，会计实务部分的分量要适度。本教材正是遵循上述原则编写的。
2006年我国财政部发布了新会计准则，它体现了我国会计改革的最新成果，标志着我国会计进入了与国际惯例趋同的新时期。本书是在原来编者主编的会计学教材的基础上，汲取了国内近年来优秀会计学教材的精华，反映了新准则的主要内容。为使学生在较短的时间内掌握会计学的核心内容，本教材内容由浅入深、循序渐进，理论与运用并重，既注重会计学的基本理论、基本知识的介绍，同时也兼顾了基本技能的培养及会计思维的训练。力求体现基础性、系统性和与时俱进。本教材适用于高等院校经济类和管理类非会计专业，也可以作为MBA会计学教材。
本教材第一章、第二章阐述了会计学原理，以会计学的基本理论、复式记账方法和会计循环为主要内容；第三章至第十二章阐述了企业财务会计内容，同时涉及成本会计的基本知识。天津大学管理学院博士研究生杜玉鹏、周军和硕士研究生石延利、黄建通、甘承坤、任艳、吴瑜峰、马茂琳等参与了本书习题的编写和校对工作。
由于编者水平有限，书中难免会有差错和疏漏，敬请读者指正。

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