作者：张国华，王晓巍主编
页数：348
出版社：科学出版社
出版日期：2007
ISBN：9787030192042
电子书格式：pdf/epub/txt
内容简介
本书涵盖了簿记、会计、财务管理和管理会计的有关内容，分为七个单元，共31章。第一单元簿记循环和第二单元特种日记账，是会计学的入门课程；第三至第五单元是财务会计专题，依次介绍资产、负债、所有者权益等相关知识和业务处理方法；第六单元介绍成本和管理会计的核心内容；第七单元是财务管理专题。每一章后面都附有专业术语和配套习题。
本书的主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。
目录
总序
前言
UNIT 1 BOOKKEEPING CYCLE
Chapter 1 Introduction to Accounting
Chapter 2 Accounting Equation
Chapter 3 The Double-entry System
Chapter 4 Journalizing and Posting Transactions
Chapter 5 Adjusting and Closing Procedures
Chapter 6 Financial Statement
UNIT 2 SPECIAL JOURNALS
Chapter 7 The Sales Journal
Chapter 8 The Purchase Journal
Chapter 10 Summarizing and Reporting via the Worksheet
UNIT 3 SPECIAL TOPICS OF ASSETS
Chapter 11 Cash and Its Control
Chapter 12 Bank Reconciliation
Chapter 13 Allowance for Bad Debts
Chapter 14 Promissory Notes
Chapter 16 Depreciation Method
Chapter 17 Intangible Assets
UNIT 4 SPECIAL TOPICS OF LIABILITIES
Chapter 18 Payroll Accounting
UNIT 5 SPECIAL TOPICS OF OWNER’S EQUITY
Chapter 20 Partnership Accounting
Chapter 21 Corporation Accounting-Capital Stock
UNIT 6 COST AND MANAGEMENT ACCOUNTING
Chapter 22 An Introduction to Cost Terms
Chapter 23 Cost Behavior Patterns
Chapter 24 Cost-Volume-Profit Relationship
Chapter 25 Costing Systems
Chapter 26 Standard Costing
UNIT 7 FINANCIAL MANAGEMENT
Chapter 27 An Overview of Financial Management
Chapter 28 Analysis of Financial Statements
Chapter 29 Cost of Capital
Chapter 30 Working Capital Management
Chapter 31 Multinational Financial Management
Answers to Exercises
References
前言
UNIT 1 BOOKKEEPING CYCLE
Chapter 1 Introduction to Accounting
Chapter 2 Accounting Equation
Chapter 3 The Double-entry System
Chapter 4 Journalizing and Posting Transactions
Chapter 5 Adjusting and Closing Procedures
Chapter 6 Financial Statement
UNIT 2 SPECIAL JOURNALS
Chapter 7 The Sales Journal
Chapter 8 The Purchase Journal
Chapter 10 Summarizing and Reporting via the Worksheet
UNIT 3 SPECIAL TOPICS OF ASSETS
Chapter 11 Cash and Its Control
Chapter 12 Bank Reconciliation
Chapter 13 Allowance for Bad Debts
Chapter 14 Promissory Notes
Chapter 16 Depreciation Method
Chapter 17 Intangible Assets
UNIT 4 SPECIAL TOPICS OF LIABILITIES
Chapter 18 Payroll Accounting
UNIT 5 SPECIAL TOPICS OF OWNER’S EQUITY
Chapter 20 Partnership Accounting
Chapter 21 Corporation Accounting-Capital Stock
UNIT 6 COST AND MANAGEMENT ACCOUNTING
Chapter 22 An Introduction to Cost Terms
Chapter 23 Cost Behavior Patterns
Chapter 24 Cost-Volume-Profit Relationship
Chapter 25 Costing Systems
Chapter 26 Standard Costing
UNIT 7 FINANCIAL MANAGEMENT
Chapter 27 An Overview of Financial Management
Chapter 28 Analysis of Financial Statements
Chapter 29 Cost of Capital
Chapter 30 Working Capital Management
Chapter 31 Multinational Financial Management
Answers to Exercises
References
