會計學精選教材·英文影印版

內(nèi)容概要

　　《會計學精選教材·英文影印版：財務會計：概念與應用（第10版）》在一個統(tǒng)一的框架下，闡釋了財務會計的相關概念及應用。全書圍繞商業(yè)活動組織內(nèi)容，強調(diào)商業(yè)行為的現(xiàn)實性，兼顧了對財務會計程序的介紹和對決策的強調(diào)，注重使不同層次的學生理解會計在商業(yè)中的作用。讀者不僅能學習到如何進行會計核算，還可以理解如何利用會計信息進行有效的商業(yè)決策。

作者簡介

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

書籍目錄

第一部分 財務報告與會計循環(huán)1 會計信息：使用者及其使用2 財務報表概覽3 會計系統(tǒng)4 完成會計循環(huán)5 保證財務信息的誠實性第二部分 營運活動6 銷售商品或服務7 存貨8 完成營運循環(huán)第三部分 投資與融資活動9 固定資產(chǎn)和無形資產(chǎn)投資10 債務與權(quán)益證券投資11 長期負債融資12 權(quán)益融資第四部分  財務報告的其他維13 現(xiàn)金流量表14 財務報表分析簡介附錄A術語表B計算題答案

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

編輯推薦

《會計學精選教材?英文影印版?財務會計概念與應用(第10版)》：強調(diào)商業(yè)運作，注重使學生理解組織如何進行其主要商業(yè)活動，這一強調(diào)現(xiàn)實性的方法使學生更易理解會計在商業(yè)中的作用。通過大量領先企業(yè)的實例，闡述了會計信息在不同商業(yè)環(huán)境中的應用。除了對關鍵概念的闡釋外。各章還提供了豐富的拓展材料，覆蓋了不同層次的內(nèi)容，適合會計專業(yè)和非會計專業(yè)學生的需要，為教師的授課選擇提供了最大的靈活性。章節(jié)脈絡清晰。內(nèi)容重點突出、層次分明。體例活潑。配有豐富的教輔及網(wǎng)絡資源，便于教師教學和學生自學。

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