作者：编者:廖治宇
页数：244
出版社：科学出版社
出版日期：2018
ISBN：9787030539991
电子书格式：pdf/epub/txt
内容简介
本书包括会计基本原理及财务会计的相关内容，以国际会计准则为基础，反映了国际会计准则的最新发展。此外，本书中大量引用跨国公司的实例，将其贯穿于每个章节中进行分析。理论与实践相结合的写作思路是本书的特色。本书的三位作者具有多年双语教学经验，并都有在英语国家学习研究的经历。本书依据作者专业的眼光和丰富的教学经验编写，是一本实用性较强、适用面较广的教材。
本书特色
本书包括会计基本原理及财务会计的相关内容，以国际会计准则为基础，反映了国际会计准则的第一发展。此外，本书中大量引用跨国公司的实例，将其贯穿于每个章节中进行分析。理论与实践相结合的写作思路是本书的第一特色。本书的三位作者具有多年双语教学经验，并都有在英语国家学习研究的经历。本书依据作者专业的眼光和丰富的教学经验编写，是一本实用性较强、适用面较广的教材。
目录
Chapter 1 Uses of Accounting Information and the Financial Statements
1.1 Accounting as an Information System
1.2 Accounting Measurements
1.3 The Corporate Forms of Business
1.4 Financial Statements
1.5 Generally Accepted Accounting Principles
Chapter 2 Analyzing Business Transactions
2.1 Measurement Issues
2.2 Double-entry System
2.3 Business Transaction Analysis
2.4 The Trial Balance
2.5 Recording and Posting Transactions
Chapter 3 Measuring Business Income
3.1 Profitability Measurement Issues and Ethics
3.2 Accrual Accounting
3.3 The Adjustment Process
3.4 Closing Entries
3.5 Preparing Closing Entries
3.6 The Work Sheet:An Accountant’s Tool
Chapter 4 Financial Reporting and Analysis
4.1 Foundations of Financial Reporting
4.2 Accounting Conventions for Preparing Financial Statements
4.3 Forms of the Income Statement
Chapter 5 The Operating Cycle and Merchandising Operations
5.1 Managing Merchandising Businesses
5.2 Terms of Sale
5.3 Perpetual Inventory System
5.4 Periodic Inventory System
5.5 Internal Control:Components,Activities and Limitations
Chapter 6 Inventories
6.1 Managing Inventories
6.2 Inventory Costs and Valuation
6.3 Inventory Costs Under the Periodic Inventory System
Chapter 7 Cash and Receivables
7.1 Management Issues Related to Cash and Receivables
7.2 Cash Equivalents and Cash Control
7.3 Uncollectible Accounts
Chapter 8 Current Liabilities
8.1 Management Issues Related to Current Liabilities
8.2 Common Types of Current Liabilities
Chapter 9 Long-term Assets
9.1 Management Issues Related to Long-term Assets
9.2 Acquisition Cost of Property,Plant and Equipment
9.3 Depreciation
9.4 Disposal of Depreciable Assets
9.5 Intangible Assets
Chapter 10 Long-term Liabilities
10.1 Management Issues Related to Long-term Debt Financing
10.2 The Nature of Bonds
10.3 Accounting for the Issuance of Bonds
10.4 Amortization of Bond Discounts and Premiums
10.5 Retirement and Conversion of Bonds
Chapter 11 Stockholders’Equity
11.1 Components of Stockholders’Equity
11.2 Evaluating Liquidity
11.3 Evaluating Financial Risks
11.4 Evaluating Operating Asset Management
11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity
11.6 Evaluating Market Strength with Financial Ratios
References
1.1 Accounting as an Information System
1.2 Accounting Measurements
1.3 The Corporate Forms of Business
1.4 Financial Statements
1.5 Generally Accepted Accounting Principles
Chapter 2 Analyzing Business Transactions
2.1 Measurement Issues
2.2 Double-entry System
2.3 Business Transaction Analysis
2.4 The Trial Balance
2.5 Recording and Posting Transactions
Chapter 3 Measuring Business Income
3.1 Profitability Measurement Issues and Ethics
3.2 Accrual Accounting
3.3 The Adjustment Process
3.4 Closing Entries
3.5 Preparing Closing Entries
3.6 The Work Sheet:An Accountant’s Tool
Chapter 4 Financial Reporting and Analysis
4.1 Foundations of Financial Reporting
4.2 Accounting Conventions for Preparing Financial Statements
4.3 Forms of the Income Statement
Chapter 5 The Operating Cycle and Merchandising Operations
5.1 Managing Merchandising Businesses
5.2 Terms of Sale
5.3 Perpetual Inventory System
5.4 Periodic Inventory System
5.5 Internal Control:Components,Activities and Limitations
Chapter 6 Inventories
6.1 Managing Inventories
6.2 Inventory Costs and Valuation
6.3 Inventory Costs Under the Periodic Inventory System
Chapter 7 Cash and Receivables
7.1 Management Issues Related to Cash and Receivables
7.2 Cash Equivalents and Cash Control
7.3 Uncollectible Accounts
Chapter 8 Current Liabilities
8.1 Management Issues Related to Current Liabilities
8.2 Common Types of Current Liabilities
Chapter 9 Long-term Assets
9.1 Management Issues Related to Long-term Assets
9.2 Acquisition Cost of Property,Plant and Equipment
9.3 Depreciation
9.4 Disposal of Depreciable Assets
9.5 Intangible Assets
Chapter 10 Long-term Liabilities
10.1 Management Issues Related to Long-term Debt Financing
10.2 The Nature of Bonds
10.3 Accounting for the Issuance of Bonds
10.4 Amortization of Bond Discounts and Premiums
10.5 Retirement and Conversion of Bonds
Chapter 11 Stockholders’Equity
11.1 Components of Stockholders’Equity
11.2 Evaluating Liquidity
11.3 Evaluating Financial Risks
11.4 Evaluating Operating Asset Management
11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity
11.6 Evaluating Market Strength with Financial Ratios
References
