财务会计

Preface Prologue Chapter 1 The Financial StatementsChapter 2 Transaction AnalysisChapter 3 Using Accrual Accounting to Measure IncomeChapter 4 Internal Control and CashChapter 5 Short-Term Investments and ReceivablesChapter 6 Merchandise Inventory and Cost of Goods SoldChapter 7 Plant Assets, Natural Resources, and IntangiblesChapter 8 Current and Long-Term LiabilitiesChapter 9 Stockholders' EquityChapter 10 Long-Term Investments & International OperationsChapter 11 The Income Statement & The Statement of Stockholders' EquityChapter 12 The Statement of Cash FlowsChapter 13 Financial Statement Analysis

Preface Prologue Chapter 1 The Financial StatementsChapter 2 Transaction AnalysisChapter 3 Using Accrual Accounting to Measure IncomeChapter 4 Internal Control and CashChapter 5 Short-Term Investments and ReceivablesChapter 6 Merchandise Inventory and Cost of Goods SoldChapter 7 Plant Assets, Natural Resources, and IntangiblesChapter 8 Current and Long-Term LiabilitiesChapter 9 Stockholders' EquityChapter 10 Long-Term Investments & International OperationsChapter 11 The Income Statement & The Statement of Stockholders' EquityChapter 12 The Statement of Cash FlowsChapter 13 Financial Statement AnalysisAppendixA: YUM! Brands Annual Report 2003Appendix B: Pier 1 Imports Annual Report 2004Appendix C: Time Value of Money: Future Value and Present ValueAppendix D: Typical Charts of Accounts for Different Types of BusinessesAppendix E:. Summary of Generally Accepted Accounting Principles (GAAP)Appendix F: Check FiguresGlossaryCompany IndexSubject Index

本书涵盖了财务会计的基本概念、原则和理论方法——财务报表编制(资产负债表、损益表和现金流量表)、会计循环和财务报表分析，并包含了几乎全部财务报表项目——现金、应收账款与短期投资、存货、固定资产与无形资产、流动负债与长期负债、股东权益、长期投资与跨国经营。 作者在写作过程中，注意理论联系实际，书中例题、案例以及书后习题绝大多数为世界著名大公司的实例，容易引起读者的兴趣。’教材一开始即强调会计信息与决策的关系，各章节都体现了作者对决策与会计信息关系的重视。本书另一个特点是现金流量表项目贯穿始终，并在第12章予以总结。教材中各章节均注意强调会计处理中存在的职业道德问题，这对于会计师行业来说十分重要。书后还附有大量习题与案例。 本书适合会计学、审计学、财务学专业本科生作为财务会计教材，也可作为金融学、管理学、经济学各专业学生会计学课程的参考教材。本书还可作为相关领域实务工作者的参考书。