出版時間:1998-7 出版社:機械工業(yè)出版社 作者:(美)斯蒂克尼等著
內容概要
全新的視角!全新的結構!本書一掃以往財務會計一味注重程序的沉悶與因循,切中時弊、抓住要害,從財務報表出發(fā),全方位揭示了財務報表的奧秘,準確詳實地展示了財務會計的最新成果和財務實踐的最新發(fā)展。
書籍目錄
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
圖書封面
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