財(cái)務(wù)會(huì)計(jì)

作者簡(jiǎn)介

作者：（美國(guó)）霍恩格倫（Charles T.Horngren）（美國(guó)）森丁（Gary L.Sundem）（美國(guó)）埃利奧特（John A.Elliott）（美國(guó)）非爾布里克（Donna R.Philbrick）  霍恩格倫（Charles T.Horngren），斯坦福大學(xué)Edmund w.Littlefield會(huì)計(jì)學(xué)教授。他在哈佛大學(xué)獲得MBA學(xué)位，在芝加哥大學(xué)獲得障士學(xué)位，美國(guó)注冊(cè)會(huì)計(jì)師，美國(guó)會(huì)計(jì)協(xié)會(huì)會(huì)員并曾任協(xié)會(huì)會(huì)長(zhǎng)及研究部主任，美國(guó)管理會(huì)計(jì)師學(xué)會(huì)會(huì)員。他曾與多位學(xué)者合作編著了一系列會(huì)計(jì)學(xué)教材，在美國(guó)被廣泛采用，備受歡迎。 森?。℅ary L.Sundem），華盛頓大學(xué)會(huì)計(jì)學(xué)教授。他在斯坦福大學(xué)獲得MBA學(xué)位及博士學(xué)位，現(xiàn)任會(huì)計(jì)教育與研究國(guó)際協(xié)會(huì)副會(huì)長(zhǎng)，曾任美國(guó)會(huì)計(jì)協(xié)會(huì)會(huì)長(zhǎng)、管理會(huì)計(jì)師協(xié)會(huì)西雅圖地區(qū)會(huì)長(zhǎng)在Issues in Accounting Education等期刊上發(fā)表多篇論文。 埃利奧特（John A.Ellion），紐約城市大學(xué)巴魯克學(xué)院商學(xué)院院長(zhǎng)。他在馬里蘭大學(xué)獲得MBA學(xué)位，在康奈爾大學(xué)獲得博士學(xué)位，曾在康奈爾大學(xué)工商管理研究生院任教20年，具有豐富的會(huì)計(jì)領(lǐng)域教學(xué)和實(shí)踐經(jīng)驗(yàn)。 非爾布里克（Donna R.Philbrick），波特蘭州立大學(xué)會(huì)計(jì)學(xué)教授。她在康奈爾大學(xué)獲得MBA學(xué)位和博士學(xué)位，曾在俄勒岡大學(xué)和杜克大學(xué)任教，在the Accounting Review等期刊上發(fā)表多篇論文。

書(shū)籍目錄

前言 第一章 會(huì)計(jì)學(xué)：商業(yè)語(yǔ)言 第二章 計(jì)量收益以評(píng)估業(yè)績(jī) 投資組合 第三章 記錄交易 第四章 權(quán)責(zé)發(fā)生制與財(cái)務(wù)報(bào)表 第五章 現(xiàn)金流量表 第六章 對(duì)銷(xiāo)售額的核算 第七章 存貨與產(chǎn)品銷(xiāo)售成本 第八章 長(zhǎng)期資產(chǎn) 第九章 負(fù)債與利息 第十章 所有者權(quán)益 第十一章 公劉間的投資與并購(gòu) 第十二章 財(cái)務(wù)撇表分析 詞匯表 索引 圖片來(lái)源

章節(jié)摘錄

版權(quán)頁(yè)：   插圖：   Take a careful look at this three-tiered structure. Note that Congress can overrule both the SEC and the FASB, and the SEC can overrule the FASB. The FASB and the SEC work closely together and seldom have public disagreements. However, on occasion Congress has overruled FASB decisions. The accounting for stock options is an example of this political interplay. In the 1990s, Congress heeded the pleas of constituents and donors and threatened to overrule the FASB if it required companies to recognize stock options granted to managers as an expense of doing business. This caused the FASB to rescind such a proposed requirement and issue a standard that allowed companies flexibility in accounting for stock options. In 2001 and 2002, the FASB received much criticism for going along with the wishes of Congress. In 2004, after the financial turmoil of the early 2000s and with support from the SEC, the FASB was able to assert its original plan and require companies to record an expense for stock options. Although you may not understand the accounting for stock options at this point, you can see from the example that the setting of accounting principles in the United States (and, indeed, globally) is a complex political process involving heavy interactions among the affected parties: public regulators (Congress and the SEC), private regulators (FASB), companies, those in the public accounting profession, representatives of investors, and other interested groups and lobbyists. GAAP is not a set of arcane rules of interest only to accountants. GAAP can affect many people and companies, and it is an important part of a country's public policy. A prime example of accounting's effect on public policy is the concern that mark-to-market accounting-listing some financial assets on the balance sheet at their market values rather than their cost-may have contributed to the failure or near failure of many banks in 2008 and 2009. Under much political pressure, the FASB in April of 2009 revised its rules for mark-to-market  accounting, although it did not rescind the rule, as advocated by some lobbyists and politicians. The International Accounting Standards Board (IASB), which was established in 2001 (as successor to the International Accounting Standards Committee) "to develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards,"sets International Financial Reporting Standards (IFRS). The IASB has 16 members who repre sent a diversity of geographic and professional backgrounds. Originally compliance with interna tional accounting standards was voluntary in most countries, but a growing number of countries are mandating the use of IFRS. A significant step for international accounting standards was the required use of tFRS by companies in the European Union for financial statements prepared after 2005. By 2009 nearly 40% of the 500 largest companies in the world used IFRS, and this will reach 60% by 2015 (and would be over 90% if the United States were to adopt IFRS). The motivation for this conformity movement lies in the explosive growth of international commerce. Increasingly, investors commit their money worldwide either as individuals or through retirement accounts or mutual funds. Companies rely on international capital to finance their growth. In early 2009, the NYSE listed shares of more than 3,600 companies, including 415 nonU.S. companies from 45 countries. This phenomenon is even more pronounced in London where approximately two-thirds of the market value of traded firms on the London Stock Exchange are non-U.K, firms. Examples of major multinational firms that now publish their financial statements in conformity with international accounting standards are AIlianz (Germany), Nestle (Switzerland), Nokia (Finland), and Shanghai Petrochemical (China).

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《MBA精選教材:財(cái)務(wù)會(huì)計(jì)(第10版)(英文影印版)》適合作為MBA財(cái)務(wù)會(huì)計(jì)課程的基礎(chǔ)教材，同時(shí)適用于本科生財(cái)務(wù)會(huì)計(jì)課程，也可作為公司、企業(yè)管理人員及其他非專(zhuān)業(yè)人士的學(xué)習(xí)參考書(shū)。

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