財(cái)務(wù)會(huì)計(jì)-教師指導(dǎo)手冊

內(nèi)容概要

全新的視角！全新的結(jié)構(gòu)！本書一掃以往財(cái)務(wù)會(huì)計(jì)一味注重程序的沉悶與因循，切中時(shí)弊、抓住要害，從財(cái)務(wù)報(bào)表出發(fā)，全方位揭示了財(cái)務(wù)報(bào)表的奧秘，準(zhǔn)確詳實(shí)地展示了財(cái)務(wù)會(huì)計(jì)的最新成果和財(cái)務(wù)實(shí)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

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