财务会计-教师指导手册

出版时间：1998-7  出版社：机械工业出版社  作者：（美）斯蒂克尼等著  

内容概要

全新的视角！全新的结构！本书一扫以往财务会计一味注重程序的沉闷与因循，切中时弊、抓住要害，从财务报表出发，全方位揭示了财务报表的奥秘，准确详实地展示了财务会计的最新成果和财务实践的最新发展。

书籍目录

PART ONE 
OVERVIEW OF FINANCIAL STATEMENTS
CHAPTER 1 Introdrction to Business Activities and Overview of Financial Statements and the Reporting Process
PART TWO 
ACCOUNTING CONCEPTS AND METHODS 
CHAPTER 2 :Balance Sheet :Presenting the Investments and Financing of a Firm 
CHAPTER 3:Income Statement:Reporting the Results of Operating Activities
CHAPTER 4:Income Statement :Extending the Accrual Concept
CHAPTER 5:Statement of Cash Flows :Reporting the Effecfs of 
Operating ,Investing ,and Financing Activities on Cash Flows
CHAPTER 6:Introduction to Financial Statement Analysis
PART THREE:MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
CHAPTER 8:Inventories:the source of operating profits
CHAPTER 9:Plant ,Equipment,and Intangible assets:the source of operating capacity
CHAPTER 10:Liabilities:Introduction
CHAPTER 11:Liabilities:Off_Balance Sheet Financing Leases,Deferred Income Taxes,and Retirement Benefits
CHAPTER 12:Shareholders'Equity
CHAPTER 13:Long _Term Investments in Corporate Securities
CHAPTER 14:Statement of Cash Flows:Another Look