出版時(shí)間:2008-7 出版社:W.Steve Albrecht、Earl K. Stice、 James D.Stice 北京大學(xué)出版社 (2008-07出版) 作者:〔美〕阿爾布雷克特 等 著 頁(yè)數(shù):723
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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)》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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