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工商管理经典译丛·会计与财务系列:会计学原理(第21版)

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《工商管理经典译丛·会计与财务系列:会计学原理(第21版)》,在以前版本的基础上不断完善、不断创新,是美国最有影响力、全球畅销的会计教材之一。
第21版继续沿用广受好评的CAP框架——概念(conceptual)、分析(analytical)与程序(procedural),为财务会计的学习者提供一个循序渐进的基础;以通俗有趣的文字、丰富详尽的案例,系统讲述了会计循环及其理论概念与方法原理、货币资金及其内部控制、应收款项、存货、固定资产、形资产、流动负债、长期负债与所有者权益等会计处理程序与方法;强调会计环境对会计实务的影响,强调会计概念框架在会计处理中的指导作用,强调会计方法的可理解性与可操作性,强调会计方法的经济后果,强调章节之间及内在结构的逻辑性。
在保持上述内容与特点的基础上,第21版在以下方面做了出色的改进:吸收了新会计理论发展的研究成果;突出体现了国际会计准则的发展与变化;语言更加凝练、优美;更新了图表、调查数字、例题和课后习题等。
长期的教学实践证明,上述特点对于学习者正确理解会计,系统掌握会计基本程序与方法,为其他会计课程学习打好基础极为重要。
与《工商管理经典译丛·会计与财务系列:会计学原理(第21版)》配套的英文改编版已经出版。
Author Description

约翰·J·怀尔德(John J. Wild),美国威斯康星大学商学院教授及研究学者,曾任教于密歇根州立大学和英国曼彻斯特大学。
怀尔德教授在大学部和研究所教授课程,曾获威斯康星大学2003年度毕业班教学卓越奖、密歇根州立大学教学卓越奖等。

崔学刚,北京师范大学经济与工商管理学院院长助理、会计学教授、博士生导师,兼任中国会计学会政府与非营利组织会计专业委员会委员、中国会计学会财务成本分会理事、全国会计领军人才(大赛班)导师组成员、中国商业会计学会学术委员、中国会计学会高级会员、英国会计学会会员。入选首批全国会计领军人才(学术类)(2006)、教育部新世纪优秀人才支持计划(2012)、北京市中青年社科理论人才百人工程(2013),先后被评为北京市中青年骨干教师、首都教育先锋科技创新个人,科研成果获得北京市哲学社会科学优秀成果奖二等奖2次、中国产学研合作创新奖(个人)1次。
Catalogue

第1章经济活动中的会计
会计的重要性
会计基本原则
经济业务分析和会计等式
财务报表
附录1A商业活动和会计等式

第2章经济业务分析与记账
分析和记录
经济业务分析与会计处理
试算平衡表

第3章账项调整与财务报表编制
会计分期与会计报告
账项调整
编制财务报表

第4章完成会计循环
一个重要的工具——工作底稿
结账
会计循环
分类资产负债表

第5章商品经营的会计核算
商品经营
购货的会计处理
销货的会计处理
完成会计循环
财务报表的格式
附录5A定期盘存制
附录5B永续盘存制下编制的工作底稿

第6章存货和商品销售成本
存货基础知识
永续盘存制下的存货成本计算
成本与市价孰低法及存货误差的影响
附录6A定期盘存制下的存货成本核算

第7章会计系统
会计系统的基本原则
会计中的特种日记账
基于科学技术的会计信息系统

第8章现金与内部控制
内部控制
现金内部控制
通过银行业务进行控制

第9章应收款项的会计核算
应收账款
应收票据
应收款项的处置

第10章固定资产、自然资源与形资产
固定资产
自然资源
形资产

第11章流动负债与薪酬的会计核算
负债的特点
金额确定的负债
预计负债
或有负债

第12章长期负债
债券基础知识
债券的发行
债券的偿还
长期应付票据
附录12A实际利率摊销法

第13章投资和国际经营
投资基础知识
重大影响投资的计量与报告
具有重大影响的长期股权投资的计量与报告

第14章股东权益的会计核算
股份公司
普通股
股利
优先股
库存股份
股东权益的报告

附表1复利现值系数表
附表2复利终值系数表
附表3年金现值系数表
附表4年金终值系数表
术语表
Introduction

随着经济全球化与我国会计教育国际化的纵深发展,国际上优秀的会计教材不断引入国内,尤其是英美经典会计教材纷纷走进国内课堂,这对提高我国会计教育国际化质量发挥着重要作用。自教育部对高等学校本科教学提出双语教学的要求以后,各地高校会计双语教学课程与会计全英语教学班的创设,对英美优秀会计教材的需求更加旺盛,也更加务实。除了要求教材的思想性、创新性、实时性、可读性外,对教材内容的简明性与实用性也提出了更高要求,导致教材引入的方式不断发展,从最初的翻译,到后来的英文原版引进,发展到原版改编以及双语引进。目前英美最优秀的会计教材几乎都已经走进中国的会计课堂,约翰·J·怀尔德(John JWild)、肯恩·W·肖(Ken WShaw)、巴巴拉·基亚佩塔(Barbara Chiappetta)合著的《会计学原理》就是这样一本受到国内外师生热爱的优秀教材。该教材知识权威、内容系统,是迄今为止最具可读性、简明性、实时性、精准性和创新性的会计学教材,在美国市场上顾客忠诚度排名始终第一。2007年,根据国内会计教育的需要,我们改编出版了《会计学原理(英文版·第18版)》,并推出了翻译版,受到市场的青睐。2009年,在充分听取广大读者意见的基础上,推出了更为完善的《会计学原理(英文版·第19版)》,本书被教育部列为“普通高等教育‘十一五’国家级规划教材”之一,深受广大师生的肯定和好评。为满足教师备课与学生自学的需要,我们采纳了读者建议,针对《会计学原理(英文版·第19版)》推出了配套翻译版,翻译版面市同样受到读者的欢迎。
2013年,我们又推出了《会计学原理(英文版·第21版)》。该书继续沿用广受好评的CAP框架——概念(conceptual)、分析(analytical)与程序(procedural),并在保持内容框架稳定的基础上,在以下方面做出了出色的提升:首先,吸收了体现最新会计理论发展的研究成果,如欺诈三角形理论及其对会计与内部控制的政策含义,FASB与IASB在制定会计准则中的合作与分歧,美国《多德—弗兰克法案》(DoddFrank Act)对会计的影响,以及会计欺诈对经济下滑的影响等;第二,突出体现了国际会计准则的发展与变化,几乎在各章都安排了专门反映国际会计准则最新变化的内容,并提供了国际公司案例,还提供了反映各国(地区)采用国际会计准则情况的世界地图;第三,语言更加凝练、优美,如对会计循环和会计原则的重新表述、对最新案例的描述与分析等;第四,更新了最能反映教材内容的图表、调查数据、例题以及课后习题等。
为此,我们在以往经验的基础上,继续推出《会计学原理(英文版·第21版)》的翻译版。与第19版的翻译版类似,第21版的翻译版除前言、作者简介和词汇表外,其他内容与《会计学原理(英文版·第21版)》完全对应,两个版本配合使用,必将降低学习难度,提高学习效果。
由于《会计学原理(英文版·第21版)》是原版的精华部分,且独成体系,因此对应的翻译版可作为各类学生以及在职管理人员的会计入门用书。

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