會(huì)計(jì)學(xué)

前言

世紀(jì)之交，中國(guó)與世界的發(fā)展呈現(xiàn)最顯著的兩大趨勢(shì)——以網(wǎng)絡(luò)為代表的信息技術(shù)的突飛猛進(jìn)，以及經(jīng)濟(jì)全球化的激烈挑戰(zhàn)。無(wú)論是無(wú)遠(yuǎn)弗界的因特網(wǎng).還是日益密切的政治、經(jīng)濟(jì)、文化等方面的國(guó)際合作，都標(biāo)示著21世紀(jì)的中國(guó)是一個(gè)更加開(kāi)放的中國(guó)，也面臨著一個(gè)更加開(kāi)放的世界。教育，特別是管理教育總是扮演著學(xué)習(xí)與合作的先行者的角色。改革開(kāi)放以來(lái)，尤其是20世紀(jì)90年代之后，為了探尋中國(guó)國(guó)情與國(guó)際上一切優(yōu)秀的管理教育思想、方法和手段的完美結(jié)合.為了更好地培養(yǎng)高層次的“面向國(guó)際市場(chǎng)競(jìng)爭(zhēng)、具備國(guó)際經(jīng)營(yíng)頭腦”的管理者，我國(guó)的教育機(jī)構(gòu)與美國(guó)、歐洲、澳洲以及亞洲一些國(guó)家和地區(qū)的大量的著名管理學(xué)院和頂尖跨國(guó)企業(yè)建立了長(zhǎng)期密切的合作關(guān)系。以清華大學(xué)經(jīng)濟(jì)管理學(xué)院為例，2000年，學(xué)院顧問(wèn)委員會(huì)成立，并于10月舉行了第一次會(huì)議，2001年4月又舉行了第二次會(huì)議。這個(gè)顧問(wèn)委員會(huì)包括了世界上最大的一些跨國(guó)公司和中國(guó)幾家頂尖企業(yè)的最高領(lǐng)導(dǎo)人，其陣容之大、層次之高，超過(guò)了世界上任何一所商學(xué)院。在這樣高層次、多樣化、重實(shí)效的管理教育國(guó)際合作中，教師和學(xué)生與國(guó)外的交流機(jī)會(huì)大幅度增加，越來(lái)越深刻地融入到全球性的教育、文化和思想觀念的時(shí)代變革中，我們的管理教育工作者和經(jīng)濟(jì)管理學(xué)習(xí)者，更加真切地體驗(yàn)到這個(gè)世界正發(fā)生著深刻的變化，也更主動(dòng)地探尋和把握著世界經(jīng)濟(jì)發(fā)展和跨國(guó)企業(yè)運(yùn)作的脈搏。

內(nèi)容概要

本書(shū)由美國(guó)著名會(huì)計(jì)學(xué)家查爾斯·T.亨格瑞等編著，介紹了財(cái)務(wù)會(huì)計(jì)的基本概念、方法和原理。第7版對(duì)全書(shū)進(jìn)行了精煉，將內(nèi)容集中在核心概念上，為學(xué)生進(jìn)入真正的商界作好準(zhǔn)備。作者在書(shū)中盡可能地采用真實(shí)的文件和案例背景，幫助學(xué)生順利掌握財(cái)務(wù)會(huì)計(jì)知識(shí)，獲得閱讀和理解會(huì)計(jì)報(bào)表從而制定相關(guān)決策的專(zhuān)業(yè)能力。    本書(shū)可滿(mǎn)足MBA教學(xué)需要，也可供非會(huì)計(jì)專(zhuān)業(yè)學(xué)生學(xué)習(xí)會(huì)計(jì)學(xué)。

作者簡(jiǎn)介

亨格瑞，美國(guó)斯坦大學(xué)會(huì)計(jì)學(xué)榮譽(yù)退休教授，美國(guó)會(huì)計(jì)學(xué)界和教育界享有盛譽(yù)的杰出學(xué)者、會(huì)計(jì)名人堂成員。曾任美國(guó)會(huì)計(jì)學(xué)會(huì)會(huì)長(zhǎng)。

書(shū)籍目錄

第1章　會(huì)計(jì)與企業(yè)環(huán)境第2章　記錄企業(yè)交易第3章　調(diào)整過(guò)程第4章　會(huì)計(jì)循環(huán)的完成第5章　商品流通企業(yè)的經(jīng)營(yíng)第6章　商品存貨第7章　會(huì)計(jì)信息系統(tǒng)第8章　內(nèi)部控制與現(xiàn)金第9章　應(yīng)收項(xiàng)目第10章　固定資產(chǎn)和無(wú)形資產(chǎn)第11章　流動(dòng)負(fù)債和工薪第12章　合伙企業(yè)第13章　公司：實(shí)收資本和資產(chǎn)負(fù)債表．第14章　公司：留存收益和損益表第15章　長(zhǎng)期負(fù)債第16章　現(xiàn)金流量表第17章　財(cái)務(wù)報(bào)表分析附錄A　Amazon．com年報(bào)附錄B　投資與國(guó)際業(yè)務(wù)附錄C　現(xiàn)值表附錄D　習(xí)題答案照片索引術(shù)語(yǔ)索引公司索引

章節(jié)摘錄

插圖：A Certified Public Accountant, Horngren served on the Accounting PrinciplesBoard for six years, the Financial Accounting Standards Board Advisory Council forfive years, and the Council of the American Institute of Certified Public Accountantsfor three years. For six years, he served as a trustee of the Financial AccountingFoundation, which oversees the Financial Accounting Standards Board and theGovernment Accounting Standards Board.Horngren is a member of the Accounting Hall of Fame.A member of the American Accounting Association, Horngren has been itsPresident and its Director of Research. He received its first annual OutstandingAccounting Educator Award.The California Certified Public Accountants Foundation gave Horngren itsFaculty Excellence Award and its Distinguished Professor Award. He is the first personto have received both awards.The American Institute of Certified Public Accountants presented its firstOutstanding Educator Award to Horngren.Horngren was named Accountant of the Year, Education, by the national profes-sional accounting fraternity, Beta Alpha Psi.Professor Horngren is also a member of tl~e Institute of Management Accountants,from whom he has received its Distinguished Service Award. He was a member of theInstitute's Board of Regents, which administers the Certified Management Accountantexaminations.Horngren is the author of other accounting books published by Prentice-Hall:Cost Accounting: A Managerial Emphasis, Twelfth Edition, 2006 （with Srikant Datarand George Foster）; Introduction to Financial Accounting, Ninth Edition, 2006 （withGary L. Sundem and John A. Elliott）; Introduction to Management Accounting,Thirteenth Edition, 2005 （with Gary L. Sundem and William Stratton）; FinancialAccounting, Sixth Edition, 2006 （with Walter T. Harrison, Jr.）.Horngren is the Consulting Editor for Prentice-Hall's Charles T. Horngren Seriesin Accounting. Walter T. Harrison, Jr. is Professor Emeritus of Accounting at the Hankamer School of Business, Baylor University. He received his B.B.A. degree from Baylor University, his M.S. from Oklahoma State University, and his Ph.D. from Michigan State University.Professor Harrison, recipient of numerous teaching awards from student groups as well as from university administrators, has also taught at Cleveland State Community College, Michigan State University, the University of Texas, and Stanford University.

編輯推薦

《會(huì)計(jì)學(xué)(第1～17章)》是亨格瑞編著的，由清華大學(xué)出版社出版。

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