MBA精選教材·英文影印版:財務會計(第10版) [Introduction to Financial Accounting]

MBA精選教材·英文影印版:財務會計(第10版) [Introduction to Financial Accounting] 下載 mobi epub pdf 電子書 2024


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[美] 霍恩格倫(Charles T.Homgren),[美] Gary L.Sundem,[美] John A.Elliott 等 著



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圖書介紹

齣版社: 北京大學齣版社
ISBN:9787301215463
版次:1
商品編碼:11176921
包裝:平裝
叢書名: MBA精選教材·英文影印版
外文名稱:Introduction to Financial Accounting
開本:16開
齣版時間:2013-01-01
用紙:膠版紙
字數:799000
正文語種:英文


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圖書描述

內容簡介

  《MBA精選教材:財務會計(第10版)(英文影印版)》是國內外采用最為廣泛的財務會計教材之一,其特色在於:(1)從介紹財務會計的基本概念入手,逐步深入;(2)注重對財務報錶的分析和應用;(3)使用大量的案例幫助學生更好地理解知識點。
  《MBA精選教材:財務會計(第10版)(英文影印版)》適閤作為MBA財務會計課程的基礎教材,同時適用於本科生財務會計課程,也可作為公司、企業管理人員及其他非專業人士的學習參考書。

作者簡介

  霍恩格倫(Charles T.Horngren),斯坦福大學Edmund w.Littlefield會計學教授。他在哈佛大學獲得MBA學位,在芝加哥大學獲得障士學位,美國注冊會計師,美國會計協會會員並曾任協會會長及研究部主任,美國管理會計師學會會員。他曾與多位學者閤作編著瞭一係列會計學教材,在美國被廣泛采用,備受歡迎。
  
  森丁(Gary L.Sundem),華盛頓大學會計學教授。他在斯坦福大學獲得MBA學位及博士學位,現任會計教育與研究國際協會副會長,曾任美國會計協會會長、管理會計師協會西雅圖地區會長在Issues in Accounting Education等期刊上發錶多篇論文。
  
  埃利奧特(John A.Ellion),紐約城市大學巴魯剋學院商學院院長。他在馬裏蘭大學獲得MBA學位,在康奈爾大學獲得博士學位,曾在康奈爾大學工商管理研究生院任教20年,具有豐富的會計領域教學和實踐經驗。
  
  非爾布裏剋(Donna R.Philbrick),波特蘭州立大學會計學教授。她在康奈爾大學獲得MBA學位和博士學位,曾在俄勒岡大學和杜剋大學任教,在the Accounting Review等期刊上發錶多篇論文。

目錄

前言
第一章 會計學:商業語言
第二章 計量收益以評估業績
投資組閤
第三章 記錄交易
第四章 權責發生製與財務報錶
第五章 現金流量錶
第六章 對銷售額的核算
第七章 存貨與産品銷售成本
第八章 長期資産
第九章 負債與利息
第十章 所有者權益
第十一章 公劉間的投資與並購
第十二章 財務撇錶分析
詞匯錶
索引
圖片來源

精彩書摘

  In pursuing actual business enamples, we consider details about many of the 30 companies in the Dow Jones indusirial Average (the DJIA), the most commonly reported stock market index in the uurid. Well-known companies, such as Coca-Cola. Microsoft, and McDonald's. are armong these 30 companies, along with many other large but less familiar companies. such as Alcoa and United Technologies Corpuration. Exhibit 1-1 lists the 30 Dow companies Logether with their thicker symbol-the common shorthand used by stock brokerq and investors to identify these companies The Business First bux on page 20 degcribes other stock exchanges around the world. We also coWider younger and Faster-growing companies, such as Starbucks, Amazon, Apple. and Timherland and international companies sucb as Toyota, Nokia. Nestle, and Volkswagen to illustrate various accounting issues and praaices For now. we start with the basics. most of which are the same regardless of the accuunting language a company uses.
  The Nature of Accounting
  Accounting organizes and summarizes economic information so decision makers can use it. Accoumants present this informalion in reports called financial statements To prepare chese statements. accoumams analyze. record, quantify, accumulate, summarire, classify, report, and interpret economic events and their financial effects on an organization.
  A company's accounting system is the series of steps it uses to record financiai data and con-verlihem into informative financial staeements Accountams analyze Lhe information needed by managers and other decision makers and create the accounting system that best meets those needs Bookkeepers and cumpulers then perform the roucine Lasks of collecting and compilingeconomic data The real value of any accounting system Jies in the information il provides todecision makers.
  Consuler the accounfing system at a university. It collects information about Luition charges and paymenis and tracks Lhe status of each student. The university must be able to bUl indnidu als with unpaid balances It must be ahle to schedule courses and hire facuky to meenhe course demands of students. It must ensure that tution and other cash inflows are sufficient to pay the Faculty and keep the buildings warm (or cool) and well lit. in the past, srudents often became frustrated with university accounting systems Perbaps there were LOO many waiting lines at reg-istration or too many complicaled procedures in Filing for fmancial aid However. modern sys-rems allow electronic registration for courses and electronic payments of tution. The right information system can streamline your life Every businesi maintains an accounting system. From the store where you bought this book to the company that issued the credit card you used VasterCard, Visa, and American F,xpress maintain fast. complicated accounting systems At any moment, thousands d credu card transacrions occur around Che globe, and accounling sys-iems keep track of them all When you use your charge card, a scanner reads il elecrronically and transmits the transaaion amount to the card company's central computer The compmer verifies that your charges are within acceptable limits and approves or denies the transaction At the same time the compueer also conducts securny checks. For example, if stores in Chicago and London regisrered sales using your card wkhin an bour of each other. the system might sense that some-thing is Wrong and require you to call a customer service rcpresemative befure the credu card company approves the second charge Without reliable accounting systems. credit cards simply could not exist.
  ……

前言/序言







MBA精選教材·英文影印版:財務會計(第10版) [Introduction to Financial Accounting] 下載 mobi epub pdf txt 電子書 格式

MBA精選教材·英文影印版:財務會計(第10版) [Introduction to Financial Accounting] mobi 下載 pdf 下載 pub 下載 txt 電子書 下載 2024

MBA精選教材·英文影印版:財務會計(第10版) [Introduction to Financial Accounting] 下載 mobi pdf epub txt 電子書 格式 2024

MBA精選教材·英文影印版:財務會計(第10版) [Introduction to Financial Accounting] 下載 mobi epub pdf 電子書
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陰霾壓抑的天氣,天空憋著嘴像要哭的樣子,灰灰濛濛地籠罩著這個一夜崛起的大都市,勢利與繁榮並存,誘惑與壓力共在。幸好一個雙休的通知衝破瞭我心裏那陰霾的雲層。趁著明天早晨露珠滴青荷便啓程,這一“筆”奢侈的時間安排徵服一座傳說雲霧繚繞的仙峰。國傢地質、原生態山峰。

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