財務會計

內(nèi)容概要

本書在重點講解會計程序的同時，加強了對會計如何貢獻于有效管理的討論。全書圍繞會計系統(tǒng)和企業(yè)組織的關系，在闡述會計要素、會計等式、會計原則和會計循環(huán)的基礎上，強調(diào)會計控制的重要性，介紹了各項資產(chǎn)、負債和股東權益的業(yè)務處理和報告，以及相關的財務比率分析。本書將會計系統(tǒng)的介紹與企業(yè)業(yè)務活動融合在一起，不乏現(xiàn)實企業(yè)的會計處理例證和財務分析，同時以圖表形式對企業(yè)業(yè)務活動流程和財務會計專業(yè)概念進行講解，深入淺出，便于讀者理解、循序漸進地掌握會計的基本概念和方法。     本書非常適合作為大學本科“財務會計”課程教材使用。

作者簡介

Carl S.warren,美國喬治亞大學會計學客座教授，曾執(zhí)教于衣阿州立大學、密歇根州立大學和芝加哥大學。他在密歇根州立大學獲得博士學位。Warren教授執(zhí)教25余年，講授過會計學專業(yè)各種類型的課程，近期講授會計學原理和審計等課程。
　　James M.Reeve，美國田納西大學會計學教

書籍目錄

1.IntroductiontoAccountingandBusiness  NatureofaBusiness　　TypesofBusinesses　　TypesofBusinessOrganizations　　BusinessStrategies　　ValueChainofaBusiness　　BusinessStakeholders　TheRoleofAccountinginBusiness　BusinessEthics　ProfessionofAccounting　　PrivateAccounting　　PublicAccounting　　SpecializedAccountingFields　GenerallyAcceptedAccountingPrinciples　　BusinessEntityConcept　　TheCostConcept　Assets,Liabilities,andOwner'sEquity　BusinessTransactionsandtheAccountingEquation　　IncomeStatement　　StatementofOwner'sEquity　　BalanceSheet　　StatementofCashFlows　FinancialAnalysisandInterpretation2.AnalyzingTransactions　UsefulnessofanAccount　CharacteristicsofanAccount　AnalyzingandSummarizingTransactionsinAccounts　　TransactionsandBalanceSheetAccounts　　IncomeStatementAccounts　　WithdrawalsbytheOwner　　NormalBalancesofAccounts　IllustrationofAnalyzingandSummarizingTransactions　TrialBalance　DiscoveryandCorrectionofErrors　　DiscoveryofErrors　　CorrectionofErrors　FinancialAnalysisandInterpretation3.TheMatchingConceptandtheAdjustingProcess　TheMatchingConcept　NatureoftheAdjustingProcess　RecordingAdjustingEntries　　DeferredExpenses（PrepaidExpenses）　　DeferredRevenue（UnearnedRevenue）　　AccruedExpenses（AccruedLiabilities）　　AccruedRevenues（AccruedAssets）　　FixedAssets　SummaryofAdjustmentProcess　FinancialAnalysisandInterpretation4.CompletingtheAccountingCycle　AccountingCycle　WorkSheet　　UnadjustedTrialBalanceColumns　　AdjustmentsColumns　　AdjustedTrialBalanceColumns　　IncomeStatementandBalanceSheetColumns　FinancialStatements　　IncomeStatement　　StatementofOwner'sEquity　　BalanceSheet　AdjustingandClosingEntries　　JournalizingandPostingClosingEntries　　Post-ClosingTrialBalance　　FiscalYear　FinancialAnalysisandInterpretation　Appendix:ReversingEntries5.AccountingSystemsandInternalControls　BasicAccountingSystems　InternalControl　　ObjectivesofInternalControl　　ElementsofInternalControl　ManualAccountingSystems　　SubsidiaryLedgers　　SpecialJournals　　ManualAccountingSystem:TheRevenueandCollectionCycle　……6.AccountingforMerchandisingBusinesses7.Cash8.Receivables9.Inventories10.FixedAssetsandIntangibleAssets11.CurrentLiabilities12.Corporations:Organization,CapitalStockTransactions,andDividends13.AccountingforPartnershipsandLimitedLiabilityCorporations14.IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks15.BondsPayableandInvestmentsinBonds16.StatementofCashFlows17.FinancialStatementAnalysis

章節(jié)摘錄

版權頁：插圖：perceptions of the differentiated features may change. As a result, customers maynot be willing to continue to pay a premium price for the products. Over time, customers may also become better educated about the products and the value of the differentiated features. For example, IBM personal computers were once viewed asbeing clifferentiated on quality. However, as consumers have become bettereduc- ated and more  experienced with  personal computers,  Dell computers have alsobecome perceived as being of high quality.   A business may attempt to hnplement a combin,ation strategy that includeselements of both the Iow-cost and ciifferentiation strategies. That is, a businessmay attempt to develop a differentiated product at competitive, low-cost prices.For example, Andersen Wuiciows allows customers to design their own winclowsthrough the use of its proprietary manufacturing software. By using flexible man-ufacturing, Andersen Windows can produce a variety of windows in small quan-tities with a low or moderate cost. Thus, Andersen window.s sell at a higher pricethan standard Iow-cost windows but at a lower price than fully cu.stomized win-dows built on site.   A business may also attempt to implement different strategies for different mar-kets. For example, Toyota  segments the market for automobiles by offering theLexus to image- and quality-consaous buyers. To reinforce this unage, Toyota devel-oped a separate dealer network. At the same mne, Toyota offers a low-cost auto-mobile, the Echo, to price-sensitive buyers.

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《財務會計》是普通高等教育“十一五”國家級規(guī)劃教材?高等學校會計學類英文版教材之一。

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