財(cái)務(wù)會(huì)計(jì)入門(第4版)

內(nèi)容概要

本書分四部分，闡述了財(cái)務(wù)會(huì)計(jì)的基礎(chǔ)知識(shí)，共十六章。第一部分為引言，包括會(huì)計(jì)職能、會(huì)計(jì)人員和會(huì)計(jì)理論等；第二部分為會(huì)計(jì)方法，包括價(jià)值與利潤、資產(chǎn)負(fù)債表、收入與費(fèi)用、折舊和存貨等；第三部分為企業(yè)會(huì)計(jì)，包括合伙關(guān)系、公司財(cái)務(wù)、公司財(cái)務(wù)報(bào)告和國際財(cái)務(wù)會(huì)計(jì)等；第四部分為財(cái)務(wù)信息，包括獲利能力和變現(xiàn)能力等。每章后均有自測題和指導(dǎo)題（書后附有答案），幫助學(xué)生學(xué)習(xí)、鞏固每章講述的內(nèi)容，以提高學(xué)生的實(shí)際操作能力和運(yùn)用技術(shù)方法的熟練程度。

書籍目錄

List of figureList of tablesPreface to the Fourth Edition 1 Introduction  1.1 Accounting functions   1.2 Accountants  1.3 Institutional context  1.4 Accounting theory  Self-assessment questions   Tutorial questionsPartⅠThe accounting method  2 Value and Profit   2.1 Value   2.2 Profit   2.3 Summary  Self-assessment questions   Tutorial questions 3 The balance sheet   3.1 The business entity  3.2 Types of asset  3.3 Valuation conventions   3.4 Asset valuation practice  3.5 Liabilities  3.6 Capital  3.7 Summary  Self-assessment questions   Tutorial questions 4 Revenues and expenses  4.1 Accounting periods  4.2 The accruals convention(revenues)  4.3 The accruals convention(expenses)  4.4 Dettors and bad debts  4.5 Profit measurement conventions   4.6 The accounting equation  4.7 Proit ,drawings and cash  4.8 Summary  Self-assessment questions   Tutorial questions 5 Depreciation 6 Stock 7 The Italian method 8 Accounting techniquesPartⅡAccounting for business entities 9 Partnerships 10 Companies:Law,tax and finace 11 Companies:financial reporting  12 Accounting under inflation 13 International financial accounting Part Ⅲ Interpretation of financial information 14 Profitability 15 Liquidity 16 Valuation of the business Suggested answers to self-assessment questions Index

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