会计学精选教材·英文影印版

出版时间：2008-7  出版社：W.Steve Albrecht、Earl K. Stice、 James D.Stice 北京大学出版社 (2008-07出版)  作者：〔美〕阿尔布雷克特 等 著  页数：723  
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内容概要

　　《会计学精选教材·英文影印版：财务会计：概念与应用（第10版）》在一个统一的框架下，阐释了财务会计的相关概念及应用。全书围绕商业活动组织内容，强调商业行为的现实性，兼顾了对财务会计程序的介绍和对决策的强调，注重使不同层次的学生理解会计在商业中的作用。读者不仅能学习到如何进行会计核算，还可以理解如何利用会计信息进行有效的商业决策。

作者简介

作者：(美国)W.Steve Albrecht (美国)Earl K. Stice (美国)James D.SticeW.Steve Albrecht，杨百翰大学（Brigham Young University）马里奥特管理学院（Marriott School of Management）副院长、安达信讲座教授，同时任教于斯坦福大学（Stanford  University）和伊利诺伊大学（University of Illinois）。曾任美国会计协会（American Accounting Association，AAA）主席、注册舞弊审核帅防会（Association of Certified Fraud Examiners，ACFE）主席等职，受财务会计基金会（Financial Accounting Foundation）之托，监督财务会计准则委员会（Financial Accounting Standards Board，FASB）和政府会计准则委员会（Governmental Accounting Standards Board，GASB）的工作。Albrecht教授对商业舞弊进行了广泛研究，发表了一百多篇论文、二十多部著作。过去10年内，他5次入选AccountingToday杂志评选的“美国100位最有影响的会计学者”。Earl K.Slice，杨百翰大学会汁与信息系统学院普华水道会计学讲座教授，曾在莱斯大学（Rice University）、亚利桑那大学（University of Arizona）、康奈尔大学（Cornell University）和香港科技大学（Hong Kong University of Science and Technology）等学校任教，并多次荣获教学奖项，日前还任职于小欧国际工商学院的EMBA项目。Stice教授在Journal ofFinanial and Quantitative Analysis，Accounting Review Review of Acounting Studies及Issues in Accounting Education等学术杂忠上发表了大量论文。Janles D.Slice.杨百翰大学马里奥特管理学院杰出教学教授、MBA项目主任，多次获得教学奖项并于1999年获该校教学最高奖项——梅泽优秀教学奖（Maeser Excellence in Teaching Award）。他存Journal of Accounting Research，Accounting Review，DecisionSciences, Issues in Acccounting Education，CPA Journal及其他学术和专业杂志上发表了大量论文，还与IBM、美洲银行等机构进行过合作研究。Monte R.Swain，杨百翰大学会汁与信息系统学院剐院长、德勤会计学讲座教授，获密歇根州立大学（Michigan Stale UniversitY）管理会汁和信息系统博士，1994、1995和1997年三次获得杨百翰大学“管理技巧优秀教学奖”（Teaching Excellence Award for Management Skills），1999年获马里奥特管理学院杰出教师奖（Marriott School of Management Out standing Teacher）。

书籍目录

第一部分 财务报告与会计循环1 会计信息：使用者及其使用2 财务报表概览3 会计系统4 完成会计循环5 保证财务信息的诚实性第二部分 营运活动6 销售商品或服务7 存货8 完成营运循环第三部分 投资与融资活动9 固定资产和无形资产投资10 债务与权益证券投资11 长期负债融资12 权益融资第四部分  财务报告的其他维13 现金流量表14 财务报表分析简介附录A术语表B计算题答案

章节摘录

PE 3-21Using a Trial Balance to Prepare a Balance SheetL04  Using the trial balance given in PE 3-20，prepare a balance sheet.Note：The ending retainedearnings balance is equal to the beginning balance（which is assumed to be$0）plus theamount of net income less the amount of dividendsPE 3-22 Preparing a Statement of Cash FloWsL04  Refer to the transactions described in PE 3-1 through PE 3-5 as well as to the eight transac-tions in PE 3-16.Using all of these transactions，prepare a statement of cash flows.Note：For the building purchase described in PE 3-5，the portion of the purchase financed with themortgage（$80，ooo）is considered to be a noncash transaction；accordingly，the only portionof the transaction that impacts the statement of cash flows is the$50，000 cash downpayment.EXERCISESE 3-23  Basic Accounting EquationLO2 The fundamental accounting equation can be applied to your personal finances.For each ofthe following transactions，show how the accounting equation would be kept in balance.Example：Paid for semester's tuition（decrease assets：cash account；decrease owners'equity：expense account increases）.1.Took out a school loan for college.2.Paid this month's rent.3.Sold your old computer for cash at what it cost to buy it.4.Received week's paycheck from part-time job.5.Received interest on savings account.6.Paid monthly payment on car loan（part of the payment is principal；the remainder is interest）E 3-24 Accounting Elements：Increase／Decrease，Debit／Credit RelationshipsL02 The text describes the following accounting elements：assets，liabilities，owners'equity，capi-tal stock，retained earnings，revenues，expenses，and dividends.Which of these elements areincreased by a debit entry，and which are increased by a credit entry？Give a transaction foreach item that would result in a net increase in its balance.E 3-25  Expanded Accounting EquationLO2 Payless Department Store had the following transactions during the year：1.Purchased inventory on account.2.Sold merchandise for cash，assuming a profit on the sale.3.Borrowed money from a bank.4.Purchased land，making cash down payment and issuing a note for the balance.5.Issued stock for cash.6.Paid salaries for the year.7.Paid a vendor for inventory purchased on account.8.Sold a building for cash and notes receivable at no gain or loss.9.Paid cash dividends to stockholders.10.Paid Utilities

编辑推荐

《会计学精选教材•英文影印版•财务会计概念与应用(第10版)》：强调商业运作，注重使学生理解组织如何进行其主要商业活动，这一强调现实性的方法使学生更易理解会计在商业中的作用。通过大量领先企业的实例，阐述了会计信息在不同商业环境中的应用。除了对关键概念的阐释外。各章还提供了丰富的拓展材料，覆盖了不同层次的内容，适合会计专业和非会计专业学生的需要，为教师的授课选择提供了最大的灵活性。章节脉络清晰。内容重点突出、层次分明。体例活泼。配有丰富的教辅及网络资源，便于教师教学和学生自学。

用户评论 (总计2条)

•   上课用得很好，和国内记账方法不同，是美式规则。
•   书收到了，还不错，可以好好看看