定 价：42 元
丛书名：“管理应用型财会专业人才培养”新形态系列教材
- 作者：主编廖治宇
- 出版时间：2018/3/1
- ISBN：9787030539991
- 出 版 社：科学出版社
- 中图法分类：F234.4
- 页码：244
- 纸张：
- 版次：01
- 开本：16
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**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。
更多科学出版社服务，请扫码获取。
Contents
Chapter 1 Uses of Accounting Information and the Financial Statements 1
1.1 Accounting as an Information System 2
1.2 Accounting Measurements 7
1.3 The Corporate Forms of Business 9
1.4 Financial Statements 10
1.5 Generally Accepted Accounting Principles 12
Chapter 2 Analyzing Business Transactions 19
2.1 Measurement Issues 20
2.2 Double-entry System 22
2.3 Business Transaction Analysis 25
2.4 The Trial Balance 29
2.5 Recording and Posting Transactions 31
Chapter 3 Measuring Business Income 45
3.1 Profitability Measurement Issues and Ethics 46
3.2 Accrual Accounting 49
3.3 The Adjustment Process 50
3.4 Closing Entries 57
3.5 Preparing Closing Entries 58
3.6 The Work Sheet:An Accountant’s Tool 59
Chapter 4 Financial Reporting and Analysis 68
4.1 Foundations of Financial Reporting 69
4.2 Accounting Conventions for Preparing Financial Statements 72
4.3 Forms of the Income Statement 79
Chapter 5 The Operating Cycle and Merchandising Operations 94
5.1 Managing Merchandising Businesses 95
5.2 Terms of Sale 98
5.3 Perpetual Inventory System 101
5.4 Periodic Inventory System 104
5.5 Internal Control:Components,Activities and Limitations 108
Chapter 6 Inventories 117
6.1 Managing Inventories 118
6.2 Inventory Costs and Valuation 121
6.3 Inventory Costs Under the Periodic Inventory System 121
Chapter 7 Cash and Receivables 134
7.1 Management Issues Related to Cash and Receivables 135
7.2 Cash Equivalents and Cash Control 138
7.3 Uncollectible Accounts 142
Chapter 8 Current Liabilities 156
8.1 Management Issues Related to Current Liabilities 157
8.2 Common Types of Current Liabilities 161
Chapter 9 Long-term Assets 173
9.1 Management Issues Related to Long-term Assets 174
9.2 Acquisition Cost of Property,Plant and Equipment 176
9.3 Depreciation 178
9.4 Disposal of Depreciable Assets 182
9.5 Intangible Assets 184
Chapter 10 Long-term Liabilities 196
10.1 Management Issues Related to Long-term Debt Financing 197
10.2 The Nature of Bonds 202
10.3 Accounting for the Issuance of Bonds 205
10.4 Amortization of Bond Discounts and Premiums 208
10.5 Retirement and Conversion of Bonds 209
Chapter 11 Stockholders’Equity 219
11.1 Components of Stockholders’Equity 220
11.2 Evaluating Liquidity 222
11.3 Evaluating Financial Risks 223
11.4 Evaluating Operating Asset Management 225
11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity 227
11.6 Evaluating Market Strength with Financial Ratios 228
References 235
书单推荐
