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会计学:企业决策的基础(财务会计分册)(英文版·第16版)

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会计学:企业决策的基础(财务会计分册)(英文版·第16版)

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《会计学:企业决策的基础(财务会计分册)(英文版·第16版)》为世界知名会计学领域教材,现在已是第16版。第16版秉承了本书一贯的严谨风格,并紧密结合商务实际,各章的章首都附有实际商业案例;同时本书还切合实际,在书中的“小测试”栏目中让读者在学习过程中虚拟扮演会计操作中的各具体职能部门领导,设身处地去分析解决会计实务问题;作者还添加了有关会计职业道德方面的板块,全方位立体地向读者呈《会计学:企业决策的基础(财务会计分册)(英文版·第16版)》可作为本科生和MBA教材,也可作为会计理论研究与相关从业人员的参考用书。
Catalogue

第1章 会计:用于决策的信息
学习目标
引导案例:贝尔斯登公司
1.1 会计信息:达到目的之手段
1.2 会计系统
1.3 财务会计信息
1.4 管理会计信息
1.5 会计信息的公允性
1.6 会计职业
1.7 总结
学习目标小结
关键术语
习题

第2章 基本财务报表
学习目标
引导案例:英特尔公司
2.1 财务报表概述
2.2 财务状况表:起点
2.3 利润表
2.4 现金流量表
2.5 财务报表之间的关系
2.6 企业的组织形式
2.7 外部用户对财务报表的使用
2.8 总结
学习目标小结
关键术语
习题

第3章 会计循环:捕捉经济事件
学习目标
引导案例:卡夫食品公司
3.1 会计循环
3.2 分类账
3.3 账户的使用
3.4 借方和贷方分录
3.5 日记账
3.6 记录资产负债表交易:示例
3.7 过账后的分类账账户
3.8 什么是净利润
3.9 股利
3.1 0记录利润表交易示例
3.1 12月份的分类账余额
3.1 2试算平衡表
3.1 3总结
学习目标小结
关键术语
习题

第4章 会计循环:应计和递延
学习目标
引导案例:嘉年华公司
4.1 调整分录
4.2 调整分录和会计原则
4.3 总结
学习目标小结
关键术语
习题

第5章 会计循环:报告财务成果
学习目标
引导案例:百思买集团
5.1 编制财务报表
5.2 财务报表间的关系
5.3 结转临时性账户
5.4 结账过程总结
5.5 结账后试算平衡表
5.6 总结
5.7 附加专题:工作底稿
学习目标小结
关键术语
习题

第6章 商业活动
学习目标
引导案例:萨克斯百货公司
6.1 商业企业
6.2 永续盘存制
6.3 定期盘存制
6.4 与采购相关的交易
6.5 与销售有关的交易
6.6 会计处理系统的调整
6.7 总结
学习目标小结
关键术语
习题

第7章 金融资产
学习目标
引导案例:微软公司
7.1 现金
7.2 短期投资
7.3 有价证券的会计处理
7.4 应收账款
7.5 应收票据和利息收入
7.6 总结
学习目标小结
关键术语
习题

第8章 存货和销货成本
学习目标
引导案例:美国克罗格公司
8.1 存货成本流转
8.2 实地盘存
8.3 总结
学习目标小结
关键术语
习题

第9章 固定资产和无形资产
学习目标
引导案例:联合包裹服务公司
9.1 固定资产的购置
9.2 折旧
9.3 其他折旧方法
9.4 固定资产的处置
9.5 无形资产
9.6 自然资源
9.7 固定资产交易和现金流量
9.8 总结
学习目标小结
关键术语
习题

第10章 负债
学习目标
引导案例:杜邦公司
10.1 流动负债
10.2 长期负债
10.3 估计负债、或有损失和承诺
10.4 债权人权项的安全性评价
10.5 特殊类型的负债
10.6 总结
学习目标小结
关键术语
习题

第11章 股东权益:缴入资本
学习目标
引导案例:塔吉特公司
11.1 公司
11.2 公司的成立
11.3 公司的缴入资本
11.4 市场价值
11.5 库存股
11.6 总结
学习目标小结
关键术语
习题

第12章 利润和留存收益变动
学习目标
引导案例:宝洁公司
12.1 报告经营成果
12.2 影响留存收益的其他交易
12.3 总结
学习目标小结
关键术语
习题

第13章 现金流量表
学习目标
引导案例:劳氏公司
13.1 现金流量表
13.2 编制现金流量表
13.3 现金流量管理
13.4 编制现金流量表用的工作底稿
13.5 总结
学习目标小结
关键术语
习题

第14章 财务报表分析
学习目标
引导案例:强生公司
14.1 分析工具
14.2 流动性和信用风险指标
14.3 赢利性指标
14.4 综合示例:西克利夫公司
14.5 总结
学习目标小结
关键术语
习题

第15章 全球化经营和会计
学习目标
引导案例:国际会计准则理事会
15.1 全球化
15.2 影响全球化形成的环境因素
15.3 财务报告准则的协调
15.4 外汇和汇率
15.5 全球外包
15.6 总结
学习目标小结
关键术语
习题
管理会计分册

第16章 管理会计:经营的助手
学习目标
引导案例:可口可乐公司
16.1 管理会计:基本框架
16.2 生产经营的会计处理
16.3 总结
学习目标小结
关键术语
习题

第17章 分批成本制与制造费用的分配
学习目标
引导案例:通用Goodwrench汽车维修公司
17.1 成本核算系统
17.2 分批成本核算
17.3 作业成本核算
17.4 成本核算系统的发展趋势:提供更多更高质量的信息
17.5 总结
学习目标小结
关键术语
习题

第18章 分步成本核算
学习目标
引导案例:凯洛格公司
18.1 产品与服务的生产以及成本核算系统
18.2 分步成本核算
18.3 总结
学习目标小结
关键术语
习题

第19章 成本核算和价值链
学习目标
引导案例:金佰利公司
19.1 价值链
19.2 作业管理
19.3 目标成本核算过程
19.4 精益制造系统
19.5 全面质量管理和价值链
19.6 总结
学习目标小结
关键术语
习题

第20章 本-量-利分析
学习目标
引导案例:彪马公司
20.1 成本-产量关系
20.2 成本性态与经营利润
20.3 总结
学习目标小结
关键术语
习题

第21章 增量分析
学习目标
引导案例:玛氏公司
21.1 变化市场的挑战
21.2 相关成本信息的概念
21.3 一般经营决策中的增量分析
21.4 总结
学习目标小结
关键术语
习题

第22章 责任会计与转移定价
学习目标
引导案例:哥伦比亚运动服装公司
22.1 责任中心
22.2 责任会计制度
22.3 财务报表中的责任中心报告
22.4 总结
学习目标小结
关键术语
习题

第23章 经营预算
学习目标
引导案例:Hillerich&Bradsby公司
23.1 利润丰厚,现金短缺
23.2 编制预算:计划和控制的基础
23.3 总结
学习目标小结
关键术语
习题

第24章 标准成本系统
学习目标
引导案例:美国海军
24.1 标准成本系统介绍
24.2 总结
学习目标小结
关键术语
习题

第25章 经营业绩的激励
学习目标
引导案例:谷歌公司
25.1 激励与实现目标一致
25.2 杜邦系统
25.3 对投资报酬率的批评
25.4 剩余收益和经济增加值
25.5 平衡计分卡
25.6 管理层薪酬
25.7 总结
学习目标小结
关键术语
习题

第26章 资本预算
学习目标
引导案例:通用电气公司
26.1 资本投资决策
26.2 总结
26.3 全书总结
学习目标小结
关键术语
习题

附录A 家得宝公司2009年度财务报告
A.1 管理层对财务报表所负的责任
A.2 管理层关于财务报告内部控制的报告
A.3 独立注册会计师事务所的报告
A.4 合并利润表
A.5 合并资产负债表
A.6 合并股东权益及综合收入表
A.7 合并现金流量表
A.8 合并财务报表附注之重大会计政策概述
A.9 最近十年财务与经营成果汇总

附录B 货币的时间价值:现值和终值
学习目标
B.1 概念介绍
B.2 终值
B.3 现值
B.4 财务工具的评估
习题

附录C 企业组织形式
学习目标
C.1 独资企业
C.2 合伙企业
C.3 公司
C.4 合适企业组织形式的选择:将现有企业改组为公司
C.5 对合伙企业会计的深入探讨
习题

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