財(cái)務(wù)會(huì)計(jì)學(xué)

內(nèi)容概要

本書是美國市場(chǎng)上公認(rèn)的最有趣，最緊跟時(shí)代發(fā)展的會(huì)計(jì)學(xué)教科書。本書作者致力于提升財(cái)務(wù)會(huì)計(jì)課程的相關(guān)性和趣味性，通過前沿性的科技輔助手段幫助有著不同學(xué)習(xí)習(xí)慣的學(xué)生。     本書具有如下特點(diǎn)：     相關(guān)性。作者在每一章都通過介紹真實(shí)的公司來教授基本的會(huì)計(jì)概念，從而使財(cái)務(wù)會(huì)計(jì)變得生動(dòng)形象。     明晰性。學(xué)生對(duì)這本教材的喜愛，同樣源于教材在編寫上的生動(dòng)有趣。     內(nèi)容豐富。以話題研究和處理年報(bào)案例的Excel模板為特色，通過互動(dòng)練習(xí)和自我測(cè)試等幾個(gè)模塊使學(xué)生積極地參與和體會(huì)財(cái)務(wù)會(huì)計(jì)課程的學(xué)習(xí)過程。

作者簡(jiǎn)介

羅伯特·莉比（Robert Libby），康奈爾大學(xué)管理學(xué)教授，注冊(cè)會(huì)計(jì)師。曾在伊利諾伊大學(xué)、賓夕法尼亞州立大學(xué)、得克薩斯大學(xué)、芝加哥大學(xué)以及密歇根大學(xué)任教，2000年被評(píng)為AAA級(jí)的杰出教育家。

書籍目錄

第1章 財(cái)務(wù)報(bào)表和企業(yè)決策  Maxidrive公司  了解公司    參與者    企業(yè)經(jīng)營活動(dòng)    會(huì)計(jì)系統(tǒng)  四張基本財(cái)務(wù)報(bào)表：一個(gè)概述    資產(chǎn)負(fù)債表    利潤表    留存收益表    現(xiàn)金流量表    報(bào)表之間的關(guān)系    附注    四張基本財(cái)務(wù)報(bào)表的總結(jié)  會(huì)計(jì)信息傳遞程序的責(zé)任    公認(rèn)會(huì)計(jì)準(zhǔn)則    管理責(zé)任和審計(jì)要求    道德、聲譽(yù)和法律責(zé)任  結(jié)語第2章 投資、籌資決策和資產(chǎn)負(fù)債表  PapaJohn's國際公司  了解企業(yè)  會(huì)計(jì)概念概述    本章 中強(qiáng)調(diào)的基本概念  什么樣的經(jīng)濟(jì)業(yè)務(wù)引起了財(cái)務(wù)報(bào)表金額的變化7    企業(yè)經(jīng)濟(jì)業(yè)務(wù)的性質(zhì)    賬戶  經(jīng)濟(jì)業(yè)務(wù)如何影響賬戶?    經(jīng)濟(jì)業(yè)務(wù)分析的原則    Papa John’s公司經(jīng)濟(jì)業(yè)務(wù)的分析  公司如何記錄賬戶余額?    經(jīng)濟(jì)業(yè)務(wù)影響的方向    分析工具    經(jīng)濟(jì)業(yè)務(wù)分析說明  如何編制和分析資產(chǎn)負(fù)債表?    資產(chǎn)負(fù)債表的分類第3章 經(jīng)營決策和利潤表  Papa John's國際公司  了解企業(yè)  企業(yè)經(jīng)濟(jì)活動(dòng)如何影響利潤表?    經(jīng)營循環(huán)    利潤表要素  如何確認(rèn)和計(jì)量經(jīng)營活動(dòng)?    權(quán)責(zé)發(fā)生制會(huì)計(jì)  經(jīng)濟(jì)業(yè)務(wù)分析擴(kuò)展模型    經(jīng)濟(jì)業(yè)務(wù)分析規(guī)則    Papa John's經(jīng)濟(jì)業(yè)務(wù)的分析  如何編制和分析財(cái)務(wù)報(bào)表?    利潤表分類    留存收益表    資產(chǎn)負(fù)債表分類第4章 調(diào)整、財(cái)務(wù)報(bào)告和收益質(zhì)量  Papa John's公司  了解企業(yè)  收入和費(fèi)用的調(diào)整    會(huì)計(jì)循環(huán)    調(diào)整的目的和類型    調(diào)整程序  編制財(cái)務(wù)報(bào)表    利潤表    股東權(quán)益變動(dòng)表    資產(chǎn)負(fù)債表  結(jié)賬    會(huì)計(jì)循環(huán)終點(diǎn)    結(jié)賬后試算表第5章 會(huì)計(jì)信息的傳遞和解釋  Callawav高爾夫公司  了解企業(yè)  會(huì)計(jì)信息傳遞程序的參與者    規(guī)制者(證券交易委員會(huì)，美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)，上市公司會(huì)計(jì)監(jiān)管委員會(huì)，證券交易所)    管理層(執(zhí)行總裁，首席財(cái)務(wù)官，會(huì)計(jì)職員)    董事會(huì)(審計(jì)委員會(huì))    審計(jì)師    信息中介者：財(cái)務(wù)分析師和信息服務(wù)商    使用者：機(jī)構(gòu)和個(gè)人投資者，債權(quán)人以及其他    傳遞有用性信息的指導(dǎo)性原則  披露程序    新聞公報(bào)    年度報(bào)告    季度報(bào)告    證監(jiān)會(huì)報(bào)告——10-K，10-Q，8-K  細(xì)觀財(cái)務(wù)報(bào)表形式和附注    資產(chǎn)負(fù)債表分類    利潤表分類    股東權(quán)益變動(dòng)表    現(xiàn)金流量表    財(cái)務(wù)報(bào)表的附注    自愿性披露  權(quán)益收益率分析：評(píng)價(jià)公司績(jī)效的框架    凈資產(chǎn)收益率利潤驅(qū)動(dòng)分析    利潤驅(qū)動(dòng)和企業(yè)策略  結(jié)語第6章 銷售收入、應(yīng)收款項(xiàng)及現(xiàn)金的報(bào)告和解釋第7章 商品銷售成本和存貨的報(bào)告與解釋第8章 土地、廠房、設(shè)備以及自然資源和無形資產(chǎn)的報(bào)告與解釋第9章 負(fù)債的報(bào)告和解釋第10章 債務(wù)的報(bào)告和解釋第11章 所有者權(quán)益的報(bào)告和解釋

章節(jié)摘錄

插圖：Assets are the economic resources owned by the company. Maxidrive lists fiveitems under the category Assets. The exact items listed as assets on a company'sbalance sheet depend on the nature of its operations. But these are common namesused by many companies. The five items listed by Maxidrive are the economicresources needed to manufacture and sell disk drives to companies such as Dell.Each of these economic resources is expected to provide future benefits to thefirm. To prepare to manufacture the drives, Maxidrive first needed cash to pur-chase land on which to build factories and install production machinery （plant andequipment）. Maxidrive then began purchasing parts and producing disk drives,which led to the balance assigned to inventories. When Maxidrive sells its diskdrives to Dell and others, it sells them on credit and receives promises to paycalled accounts receivable, which are collected in cash later.   Every asset on the balance sheet is initially measured at the total cost incurredto acquire it. For example, the balance sheet for Maxidrive reports Land, $981 ;this is the amount paid （in thousands） for the land when it was acquired. Balancesheets do not generally show the amounts for which the assets could currently be sold.   Liabilities are the company's debts or obligations. Under the category Liabilities,Maxidrive lists two items. The accounts payable arise from the purchase of goods orservices from suppliers on credit without a formal written contract （or a note）. Thenotes payable result from cash borrowings based on a formal written debt contractwith lending institutions such as banks.   Stoekholders' equity indicates the amount of financing provided by owners of thebusiness and earnings. The investment of cash and other assets in the business by theowners is called contributed capital. The amount of earnings （profits） reinvested inthe business （and thus not distributed to stockholders in the form of dividends） iscalled retained earnings.   In Exhibit 1.2, the Stockholders' Equity section reports two items. The two found-ing stockholders' investment of $2,000,000 is reported as contributed capital.Maxidrive's total earnings （or losses incurred） less all dividends paid to the stockhold-ers since formation of the corporation equaled $9,105,000 and is reported as retainedearnings. Total stockholders' equity is the sum of the contributed capital plus theretained earnings.

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