财务会计

出版时间：2005-2-1  出版社：高等教育出版社  作者：毕晓方  页数：462  字数：900000  
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内容概要

本书在重点讲解会计程序的同时，加强了对会计如何贡献于有效管理的讨论。全书围绕会计系统和企业组织的关系，在阐述会计要素、会计等式、会计原则和会计循环的基础上，强调会计控制的重要性，介绍了各项资产、负债和股东权益的业务处理和报告，以及相关的财务比率分析。本书将会计系统的介绍与企业业务活动融合在一起，不乏现实企业的会计处理例证和财务分析，同时以图表形式对企业业务活动流程和财务会计专业概念进行讲解，深入浅出，便于读者理解、循序渐进地掌握会计的基本概念和方法。     本书非常适合作为大学本科“财务会计”课程教材使用。

作者简介

Carl S.warren,美国乔治亚大学会计学客座教授，曾执教于衣阿州立大学、密歇根州立大学和芝加哥大学。他在密歇根州立大学获得博士学位。Warren教授执教25余年，讲授过会计学专业各种类型的课程，近期讲授会计学原理和审计等课程。
　　James M.Reeve，美国田纳西大学会计学教

书籍目录

1.IntroductiontoAccountingandBusiness  NatureofaBusiness　　TypesofBusinesses　　TypesofBusinessOrganizations　　BusinessStrategies　　ValueChainofaBusiness　　BusinessStakeholders　TheRoleofAccountinginBusiness　BusinessEthics　ProfessionofAccounting　　PrivateAccounting　　PublicAccounting　　SpecializedAccountingFields　GenerallyAcceptedAccountingPrinciples　　BusinessEntityConcept　　TheCostConcept　Assets,Liabilities,andOwner'sEquity　BusinessTransactionsandtheAccountingEquation　　IncomeStatement　　StatementofOwner'sEquity　　BalanceSheet　　StatementofCashFlows　FinancialAnalysisandInterpretation2.AnalyzingTransactions　UsefulnessofanAccount　CharacteristicsofanAccount　AnalyzingandSummarizingTransactionsinAccounts　　TransactionsandBalanceSheetAccounts　　IncomeStatementAccounts　　WithdrawalsbytheOwner　　NormalBalancesofAccounts　IllustrationofAnalyzingandSummarizingTransactions　TrialBalance　DiscoveryandCorrectionofErrors　　DiscoveryofErrors　　CorrectionofErrors　FinancialAnalysisandInterpretation3.TheMatchingConceptandtheAdjustingProcess　TheMatchingConcept　NatureoftheAdjustingProcess　RecordingAdjustingEntries　　DeferredExpenses（PrepaidExpenses）　　DeferredRevenue（UnearnedRevenue）　　AccruedExpenses（AccruedLiabilities）　　AccruedRevenues（AccruedAssets）　　FixedAssets　SummaryofAdjustmentProcess　FinancialAnalysisandInterpretation4.CompletingtheAccountingCycle　AccountingCycle　WorkSheet　　UnadjustedTrialBalanceColumns　　AdjustmentsColumns　　AdjustedTrialBalanceColumns　　IncomeStatementandBalanceSheetColumns　FinancialStatements　　IncomeStatement　　StatementofOwner'sEquity　　BalanceSheet　AdjustingandClosingEntries　　JournalizingandPostingClosingEntries　　Post-ClosingTrialBalance　　FiscalYear　FinancialAnalysisandInterpretation　Appendix:ReversingEntries5.AccountingSystemsandInternalControls　BasicAccountingSystems　InternalControl　　ObjectivesofInternalControl　　ElementsofInternalControl　ManualAccountingSystems　　SubsidiaryLedgers　　SpecialJournals　　ManualAccountingSystem:TheRevenueandCollectionCycle　……6.AccountingforMerchandisingBusinesses7.Cash8.Receivables9.Inventories10.FixedAssetsandIntangibleAssets11.CurrentLiabilities12.Corporations:Organization,CapitalStockTransactions,andDividends13.AccountingforPartnershipsandLimitedLiabilityCorporations14.IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks15.BondsPayableandInvestmentsinBonds16.StatementofCashFlows17.FinancialStatementAnalysis

章节摘录

版权页：插图：perceptions of the differentiated features may change. As a result, customers maynot be willing to continue to pay a premium price for the products. Over time, customers may also become better educated about the products and the value of the differentiated features. For example, IBM personal computers were once viewed asbeing clifferentiated on quality. However, as consumers have become bettereduc- ated and more  experienced with  personal computers,  Dell computers have alsobecome perceived as being of high quality.   A business may attempt to hnplement a combin,ation strategy that includeselements of both the Iow-cost and ciifferentiation strategies. That is, a businessmay attempt to develop a differentiated product at competitive, low-cost prices.For example, Andersen Wuiciows allows customers to design their own winclowsthrough the use of its proprietary manufacturing software. By using flexible man-ufacturing, Andersen Windows can produce a variety of windows in small quan-tities with a low or moderate cost. Thus, Andersen window.s sell at a higher pricethan standard Iow-cost windows but at a lower price than fully cu.stomized win-dows built on site.   A business may also attempt to implement different strategies for different mar-kets. For example, Toyota  segments the market for automobiles by offering theLexus to image- and quality-consaous buyers. To reinforce this unage, Toyota devel-oped a separate dealer network. At the same mne, Toyota offers a low-cost auto-mobile, the Echo, to price-sensitive buyers.

编辑推荐

《财务会计》是普通高等教育“十一五”国家级规划教材•高等学校会计学类英文版教材之一。

用户评论 (总计4条)

•   我没看清，买错了，这是英文版的，看不懂！
•   很好，质量很好，以后好好看书
•   很好啦，已经看完了。
•   很好 但是我收到的不是新版