會(huì)計(jì)學(xué)精選教材·英文影印版

內(nèi)容概要

　　《會(huì)計(jì)學(xué)精選教材·英文影印版：財(cái)務(wù)會(huì)計(jì)：概念與應(yīng)用（第10版）》在一個(gè)統(tǒng)一的框架下，闡釋了財(cái)務(wù)會(huì)計(jì)的相關(guān)概念及應(yīng)用。全書圍繞商業(yè)活動(dòng)組織內(nèi)容，強(qiáng)調(diào)商業(yè)行為的現(xiàn)實(shí)性，兼顧了對(duì)財(cái)務(wù)會(huì)計(jì)程序的介紹和對(duì)決策的強(qiáng)調(diào)，注重使不同層次的學(xué)生理解會(huì)計(jì)在商業(yè)中的作用。讀者不僅能學(xué)習(xí)到如何進(jìn)行會(huì)計(jì)核算，還可以理解如何利用會(huì)計(jì)信息進(jìn)行有效的商業(yè)決策。

作者簡(jiǎn)介

作者：(美國(guó))W.Steve Albrecht (美國(guó))Earl K. Stice (美國(guó))James D.SticeW.Steve Albrecht，楊百翰大學(xué)（Brigham Young University）馬里奧特管理學(xué)院（Marriott School of Management）副院長(zhǎng)、安達(dá)信講座教授，同時(shí)任教于斯坦福大學(xué)（Stanford  University）和伊利諾伊大學(xué)（University of Illinois）。曾任美國(guó)會(huì)計(jì)協(xié)會(huì)（American Accounting Association，AAA）主席、注冊(cè)舞弊審核帥防會(huì)（Association of Certified Fraud Examiners，ACFE）主席等職，受財(cái)務(wù)會(huì)計(jì)基金會(huì)（Financial Accounting Foundation）之托，監(jiān)督財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)（Financial Accounting Standards Board，F(xiàn)ASB）和政府會(huì)計(jì)準(zhǔn)則委員會(huì)（Governmental Accounting Standards Board，GASB）的工作。Albrecht教授對(duì)商業(yè)舞弊進(jìn)行了廣泛研究，發(fā)表了一百多篇論文、二十多部著作。過(guò)去10年內(nèi)，他5次入選AccountingToday雜志評(píng)選的“美國(guó)100位最有影響的會(huì)計(jì)學(xué)者”。Earl K.Slice，楊百翰大學(xué)會(huì)汁與信息系統(tǒng)學(xué)院普華水道會(huì)計(jì)學(xué)講座教授，曾在萊斯大學(xué)（Rice University）、亞利桑那大學(xué)（University of Arizona）、康奈爾大學(xué)（Cornell University）和香港科技大學(xué)（Hong Kong University of Science and Technology）等學(xué)校任教，并多次榮獲教學(xué)獎(jiǎng)項(xiàng)，日前還任職于小歐國(guó)際工商學(xué)院的EMBA項(xiàng)目。Stice教授在Journal ofFinanial and Quantitative Analysis，Accounting Review Review of Acounting Studies及Issues in Accounting Education等學(xué)術(shù)雜忠上發(fā)表了大量論文。Janles D.Slice.楊百翰大學(xué)馬里奧特管理學(xué)院杰出教學(xué)教授、MBA項(xiàng)目主任，多次獲得教學(xué)獎(jiǎng)項(xiàng)并于1999年獲該校教學(xué)最高獎(jiǎng)項(xiàng)——梅澤優(yōu)秀教學(xué)獎(jiǎng)（Maeser Excellence in Teaching Award）。他存Journal of Accounting Research，Accounting Review，DecisionSciences, Issues in Acccounting Education，CPA Journal及其他學(xué)術(shù)和專業(yè)雜志上發(fā)表了大量論文，還與IBM、美洲銀行等機(jī)構(gòu)進(jìn)行過(guò)合作研究。Monte R.Swain，楊百翰大學(xué)會(huì)汁與信息系統(tǒng)學(xué)院剮院長(zhǎng)、德勤會(huì)計(jì)學(xué)講座教授，獲密歇根州立大學(xué)（Michigan Stale UniversitY）管理會(huì)汁和信息系統(tǒng)博士，1994、1995和1997年三次獲得楊百翰大學(xué)“管理技巧優(yōu)秀教學(xué)獎(jiǎng)”（Teaching Excellence Award for Management Skills），1999年獲馬里奧特管理學(xué)院杰出教師獎(jiǎng)（Marriott School of Management Out standing Teacher）。

書籍目錄

第一部分 財(cái)務(wù)報(bào)告與會(huì)計(jì)循環(huán)1 會(huì)計(jì)信息：使用者及其使用2 財(cái)務(wù)報(bào)表概覽3 會(huì)計(jì)系統(tǒng)4 完成會(huì)計(jì)循環(huán)5 保證財(cái)務(wù)信息的誠(chéng)實(shí)性第二部分 營(yíng)運(yùn)活動(dòng)6 銷售商品或服務(wù)7 存貨8 完成營(yíng)運(yùn)循環(huán)第三部分 投資與融資活動(dòng)9 固定資產(chǎn)和無(wú)形資產(chǎn)投資10 債務(wù)與權(quán)益證券投資11 長(zhǎng)期負(fù)債融資12 權(quán)益融資第四部分  財(cái)務(wù)報(bào)告的其他維13 現(xiàn)金流量表14 財(cái)務(wù)報(bào)表分析簡(jiǎn)介附錄A術(shù)語(yǔ)表B計(jì)算題答案

章節(jié)摘錄

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

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《會(huì)計(jì)學(xué)精選教材?英文影印版?財(cái)務(wù)會(huì)計(jì)概念與應(yīng)用(第10版)》：強(qiáng)調(diào)商業(yè)運(yùn)作，注重使學(xué)生理解組織如何進(jìn)行其主要商業(yè)活動(dòng)，這一強(qiáng)調(diào)現(xiàn)實(shí)性的方法使學(xué)生更易理解會(huì)計(jì)在商業(yè)中的作用。通過(guò)大量領(lǐng)先企業(yè)的實(shí)例，闡述了會(huì)計(jì)信息在不同商業(yè)環(huán)境中的應(yīng)用。除了對(duì)關(guān)鍵概念的闡釋外。各章還提供了豐富的拓展材料，覆蓋了不同層次的內(nèi)容，適合會(huì)計(jì)專業(yè)和非會(huì)計(jì)專業(yè)學(xué)生的需要，為教師的授課選擇提供了最大的靈活性。章節(jié)脈絡(luò)清晰。內(nèi)容重點(diǎn)突出、層次分明。體例活潑。配有豐富的教輔及網(wǎng)絡(luò)資源，便于教師教學(xué)和學(xué)生自學(xué)。

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