出版时间:2009-7 出版社:中国人民大学出版社 作者:(美)怀尔德 等著,崔学刚,饶菁 改编 页数:375
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前言
随着我国加入WTO,越来越多的国内企业参与到国际竞争中来,用国际上通用的语言思考、工作、交流的能力也越来越受到重视。这样一种能力也成为我国各类人才参与竞争的一种有效工具。国家教育机构、各类院校以及一些主要的教材出版单位一直在思考,如何顺应这一发展潮流,推动各层次人员通过学习来获取这种能力。双语教学就是这种背景下的一种尝试。双语教学在我国主要指汉语和国际通用的英语教学。事实上,双语教学在我国教育界已经不是一个陌生的词汇了,以双语教学为主的科研课题也已列入国家“十五”规划的重点课题。但从另一方面来看,双语教学从其诞生的那天起就被包围在人们的赞成与反对声中。如今,依然是有人赞成有人反对,但不论是赞成居多还是反对占上,双语教学的规模和影响都在原有的基础上不断扩大,且呈大发展之势。一些率先进行双语教学的院校在实践中积累了经验,不断加以改进;一些待进入者也在模仿中学习,并静待时机成熟时加入这一行列。由于我国长期缺乏讲第二语言(包括英语)的环境,开展双语教学面临特殊的困难,因此,选用合适的教材就成为双语教学成功与否的一个重要问题。我们认为,双语教学从一开始就应该使用原版的各类学科的教材,而不是由本土教师自编的教材,从而可以避免中国式英语问题,保证语言的原汁原味。各院校除应执行国家颁布的教学大纲和课程标准外,还应根据双语教学的特点和需要,适当调整教学课时的设置,合理选择优秀的、合适的双语教材。顺应这样一种大的教育发展趋势,中国人民大学出版社同众多国际知名的大出版公司,如麦格劳一希尔出版公司、培生教育出版公司等合作,面向大学本科生层次,遴选了一批国外最优秀的管理类原版教材,涉及专业基础课,人力资源管理、市场营销及国际化管理等专业方向课,并广泛听取有着丰富的双语一线教学经验的教师的建议和意见,对原版教材进行了适当的改编,删减了一些不适合我国国情和不适合教学的内容;另一方面,根据教育部对双语教学教材篇幅合理、定价低的要求,我们更是努力区别于目前市场上形形色色的各类英文版、英文影印版的大部头,将目标受众锁定在大学本科生层次。本套教材尤其突出了以下一些特点:保持英文原版教材的特色。本套双语教材根据国内教学实际需要,对原书进行了一定的改编,主要是删减了一些不适合教学以及不符合我国国情的内容,但在体系结构和内容特色方面都保持了原版教材的风貌。专家们的认真改编和审定,使本套教材既保持了学术上的完整性,又贴近中国实际;既方便教师教学,又方便学生理解和掌握。 突出管理类专业教材的实用性。本套教材既强调学术的基础性,又兼顾应用的广泛性;既侧重让学生掌握基本的理论知识、专业术语和专业表达方式,又考虑到教材和管理实践的紧密结合,有助于学生形成专业的思维能力,培养实际的管理技能。 体系经过精心组织。本套教材在体系架构上充分考虑到当前我国在本科教育阶段推广双语教学的进度安排,首先针对那些课程内容国际化程度较高的学科进行双语教材开发,在其专业模块内精心选择各专业教材。这种安排既有利于我国教师摸索双语教学的经验,使得双语教学贴近现实教学的需要;也有利于我们收集关于双语教学教材的建议,更好地推出后续的双语教材及教辅材料。篇幅合理,价格相对较低。为适应国内双语教学内容和课时上的实际需要,本套教材进行了一定的删减和改编,使总体篇幅更为合理;而采取低定价,则充分考虑到了学生实际的购买能力,从而使本套教材得以真正走近广大读者。
内容概要
由怀尔德、肖和基亚佩塔三位著名教授合著的《会计学原理》(第19版)一书,在以前版本的基础上不断完善、不断创新,是美国最有影响力、全球最畅销的会计教科书之一。 第19版沿用了广受好评的CAP框架——概念(conceptual)、分析(analytical)与程序(procedural),以通俗有趣的语言、丰富翔实的案例,系统讲述了会计循环的原理与方法、货币资金及其内部控制、应收款项、存货、固定资产、无形资产、流动负债、长期负债与所有者权益等会计处理程序与方法。该书强调会计环境对会计实务的影响,强调会计概念框架在会计处理中的指导作用,强调会计方法的可理解性、可操作性及其经济后果,强调各章之间及每章内部结构的逻辑性,在帮助学习者正确理解会计,系统掌握会计基本程序与方法,为其他会计课程的学习打下良好基础等方面有极高的价值。 为满足国内高校开展会计双语教学与全英语教学的需要,我们根据教育部对双语教学的评估要求,推出了该书的最新双语教学版,适合作为“会计学原理”课程双语及全英语教学使用,也是会计专业外语课程的理想用书,还可以作为会计专业与财务专业本科生、MPAcc、MBA学生以及在职的各类管理人员学习会计的基础教材。 本书配套的中文翻译版也即将出版。
作者简介
约翰·J·怀尔德,威斯康星大学商学院教授及研究学者,曾任教于密歇根州立大学和英国曼彻斯特大学。
怀尔德教授在大学部和研究所教授课程,曾获威斯康星大学2003年度毕业班教学卓越奖、密歇根州立大学教学卓越奖等。
书籍目录
1 Accounting in Business Importance of Accotmiing Fundamentals of Accounting Transaclion Analysis and the Accotmling Equation Financial Statements 2 Analyzing and Recording Transactions Analzing and Recording Process Analyzing and Processing Transactions Trial Balance 3 Adjusting Accounts and Preparing Financial Statements Timing and Reporting Adjusting Accounts Preparing Financial Statements 4 Completing the Accounting Cycle Work Sheet as a "Tool Closing Process Accounting Cycle Classified Balance Sheet 5 Accounting for Merchandising Operations Merchandising Activities Accounting for Merchandise Purchases Accotmting for Merchandise Sales Completing the Accounling Cycle Finacial Statement Formals6 Inventories and Cost of Sales 7 Accounting Information Systems8 Cash and Internal Controls9 Accounting for Receivables10 Plant Assets, Natural Resources and Intangibles11 Current Liabilities and Payroll Accounting 12 Long-Tern Liabilities13 Investments and International Operations14 Accounting for Corporations
章节摘录
插图:The annual reporting period is not always a calendar year ending on December 31. Anorganization can adopt a fiscal year consisting of any 12 consecutive months. It is alsoacceptable to adopt an annual reporting period of 52 weeks. For example, Gap's fiscal yearconsistently ends the final week of January or the first week of February each year.Companies with little seasonal variation in sales often choose the calendar year as their fis-cal year. For example, the financial statements of Marvel Enterprises (the company that con-trois characters such as Spider-Man, Fantastic Four, and Shang-Chi) reflect a fiscal year thatends on December 31. Companies experiencing seasonal variations in sales often choose anatural business year end, which is when sales activities are at their lowest level for the year.The natural business year for retailers such as Wal-Mart, Target, and Macy's usually endsaround January 31, after the holiday season.Accrual Basis versus Cash BasisAfter external transactions and events are recorded, several accounts still need adjustments be-fore their balances appear in financial statements. This need arises because internal transac-tions and events remain unrecorded. Accrual basis accounting uses the adjusting process torecognize revenues when earned and expenses when incurred (matched with revenues).Cash basis accounting recognizes revenues when cash is received and records expenseswhen cash is paid. This means that cash basis net income for a period is the difference be-tween cash receipts and cash payments. Cash basis accounting is not consistent with generallyaccepted accounting principles.It is commonly held that accrual accounting better reflects business performance than infor-mation about cash receipts and payments. Accrual accounting also increases the comparability offinancial statements from one period to another. Yet cash basis accounting is useful for severalbusiness decisions——which is the reason companies must report a statement of cash flows.To see the difference between these two accounting systems, let's consider FastForward'sPrepaid Insurance account. FastForward paid $2,400 for 24 months of insurance coverage be-ginning on December 1, 2009. Accrual accounting requires that $100 of insurance expense bereported on December 2009's income statement. Another $1,200 of expense is reported in year2010, and the remaining $1,100 is reported as expense in the first 11 months of 2011. Exhibit3.2 illustrates this allocation of insurance cost across these three years. The accrual basis bal-ance sheet reports any unexpired premium as a Prepaid Insurance asset.
编辑推荐
《会计学原理(第19版)》是由中国人民大学出版社出版发行的。
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