MBA精选教材·英文影印版：财务会计（第10版）

《MBA精选教材：财务会计（第10版）（英文影印版）》是国内外采用最为广泛的财务会计教材之一，其特色在于：（1）从介绍财务会计的基本概念入手，逐步深入；（2）注重对财务报表的分析和应用；（3）使用大量的案例帮助学生更好地理解知识点。
《MBA精选教材：财务会计（第10版）（英文影印版）》适合作为MBA财务会计课程的基础教材，同时适用于本科生财务会计课程，也可作为公司、企业管理人员及其他非专业人士的学习参考书。

霍恩格伦（Charles T.Horngren），斯坦福大学Edmund w.Littlefield会计学教授。他在哈佛大学获得MBA学位，在芝加哥大学获得障士学位，美国注册会计师，美国会计协会会员并曾任协会会长及研究部主任，美国管理会计师学会会员。他曾与多位学者合作编著了一系列会计学教材，在美国被广泛采用，备受欢迎。

森丁（Gary L.Sundem），华盛顿大学会计学教授。他在斯坦福大学获得MBA学位及博士学位，现任会计教育与研究国际协会副会长，曾任美国会计协会会长、管理会计师协会西雅图地区会长在Issues in Accounting Education等期刊上发表多篇论文。

埃利奥特（John A.Ellion），纽约城市大学巴鲁克学院商学院院长。他在马里兰大学获得MBA学位，在康奈尔大学获得博士学位，曾在康奈尔大学工商管理研究生院任教20年，具有丰富的会计领域教学和实践经验。

非尔布里克（Donna R.Philbrick），波特兰州立大学会计学教授。她在康奈尔大学获得MBA学位和博士学位，曾在俄勒冈大学和杜克大学任教，在the Accounting Review等期刊上发表多篇论文。

前言
第一章 会计学：商业语言
第二章 计量收益以评估业绩
投资组合
第三章 记录交易
第四章 权责发生制与财务报表
第五章 现金流量表
第六章 对销售额的核算
第七章 存货与产品销售成本
第八章 长期资产
第九章 负债与利息
第十章 所有者权益
第十一章 公刘间的投资与并购
第十二章 财务撇表分析
词汇表
索引
图片来源

In pursuing actual business enamples， we consider details about many of the 30 companies in the Dow Jones indusirial Average （the DJIA）， the most commonly reported stock market index in the uurid. Well-known companies， such as Coca-Cola. Microsoft， and McDonald's. are armong these 30 companies， along with many other large but less familiar companies. such as Alcoa and United Technologies Corpuration. Exhibit 1-1 lists the 30 Dow companies Logether with their thicker symbol-the common shorthand used by stock brokerq and investors to identify these companies The Business First bux on page 20 degcribes other stock exchanges around the world. We also coWider younger and Faster-growing companies， such as Starbucks， Amazon， Apple. and Timherland and international companies sucb as Toyota， Nokia. Nestle， and Volkswagen to illustrate various accounting issues and praaices For now. we start with the basics. most of which are the same regardless of the accuunting language a company uses.
The Nature of Accounting
Accounting organizes and summarizes economic information so decision makers can use it. Accoumants present this informalion in reports called financial statements To prepare chese statements. accoumams analyze. record， quantify， accumulate， summarire， classify， report， and interpret economic events and their financial effects on an organization.
A company's accounting system is the series of steps it uses to record financiai data and con-verlihem into informative financial staeements Accountams analyze Lhe information needed by managers and other decision makers and create the accounting system that best meets those needs Bookkeepers and cumpulers then perform the roucine Lasks of collecting and compilingeconomic data The real value of any accounting system Jies in the information il provides todecision makers.
Consuler the accounfing system at a university. It collects information about Luition charges and paymenis and tracks Lhe status of each student. The university must be able to bUl indnidu als with unpaid balances It must be ahle to schedule courses and hire facuky to meenhe course demands of students. It must ensure that tution and other cash inflows are sufficient to pay the Faculty and keep the buildings warm （or cool） and well lit. in the past， srudents often became frustrated with university accounting systems Perbaps there were LOO many waiting lines at reg-istration or too many complicaled procedures in Filing for fmancial aid However. modern sys-rems allow electronic registration for courses and electronic payments of tution. The right information system can streamline your life Every businesi maintains an accounting system. From the store where you bought this book to the company that issued the credit card you used VasterCard， Visa， and American F，xpress maintain fast. complicated accounting systems At any moment， thousands d credu card transacrions occur around Che globe， and accounling sys-iems keep track of them all When you use your charge card， a scanner reads il elecrronically and transmits the transaaion amount to the card company's central computer The compmer verifies that your charges are within acceptable limits and approves or denies the transaction At the same time the compueer also conducts securny checks. For example， if stores in Chicago and London regisrered sales using your card wkhin an bour of each other. the system might sense that some-thing is Wrong and require you to call a customer service rcpresemative befure the credu card company approves the second charge Without reliable accounting systems. credit cards simply could not exist.
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