财务会计

出版时间：2005-12  出版社：东北财经大学出版社  作者：(美)查尔斯·T.霍恩格伦、加利·L.桑顿、约翰·A.埃里奥特、唐娜·R.菲尔布里克  页数：459  
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前言

Introduction to Financial Accounting, 9/E, describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements.IFA, 9/E, takes the view that business is an exciting process and that accounting is the perfect window through which to see how economic events affect businesses. Because we believe that accounting aids the understanding of economic events and that accounting builds on simple principles, this book introduces a number of concepts earlier than many other textbooks. We cover these early concepts at the most accessible level and illustrate them with carefully chosen examples from real companies. Our coverage addresses the choices that management makes when preparing financial statements and how these choices affect the way users interpret the information. We also discuss ethical issues throughout the book and in the assignment materials.This is the ninth edition of this text, and that is a testimonial to its effectiveness. But it also is a testimonial to our former colleagues, students and adoptors who, in each prior edition, have shared their thoughts and suggestions and driven us to change and adapt it to better meet the needs of today's students and adopting faculty.

内容概要

本书是财务会计领域内最有影响，最具权威性的教科书之一，由美国斯坦大学的著名教授Horngren领衔主编。在论述当今最为通行的会计理论和实务的基础上，本书着重强调如何使用和分析财务报表信息。作者非常善于从教学的角度出发，深入浅出地讲授财务会计的基本概念，并精心选择一些发生于真实公司的案例来论述相关概念，而职业道德的问题也贯穿于本书的始终。

作者简介

Charles T.Horngren is the Edmund W.Littlefield Professor of Accounting.Emeritus,at Standford University.A granduate of Marquette University,he received his MBA from Harvard University and his Ph.D. from the University of Chicago.He is also the recipient of honorary doctorates from Marquette University and DePaul University.

书籍目录

1 Accounting;The Language of Business Chapter Opner:Starbucks  The Nature of Accountign  The Balance Sheet  Balance Sheet Transactions  Types of Ownership  Accounting Differences Between Proprietorships,Partnerships,and Corporations  Stockholders and the Board of Directors  Credibility and The Role of Auditing  The Accountign Profession  Career Opportunities for Accountants  Highlights to Remember2 Measuring Income to Assess Performance Chapter Opner:General Mills  Introduction to Income Measurement  Measuring Income  The Income Statement  Accounting for Dividends and Retained Earnings  Some Basic Concepts  Four Popular Financial Ratios  Highlights to Remeber  Appendix 2:Cost-Benefit Criterion and Accounting Regulation3 Recording Transactions Chapter Opner:Gap Inc.  The Double-Entry Accounting System  Debits and Credits  ……4 Accrual Accounting and Finacial Statements5 Statement of Cash Flows6 Accounting for Sales7 Inventories and Cost of Goods Sold8 Long-Lived Assets and Depreciation9 Liabilities and Interest10 Stockholders' Equity11 Intercorporate Investments and Consolidations12 Financial Statement AnalysisGlossary

章节摘录

插图：Because it is hard to accurately measure the success of an ongoing operation, the only way to be certain of a business's success is to close its doors, sell all its assets, pay all liabilities, and return any leftover cash to the owner. Actually, in the 1400s, Venetian merchant traders did exactly that for each and every voyage. Successful investors might combine their cash to initiate another voyage, whereas investors in failed voyages might have to sell other assets to cover unpaid liabilities. Of course, that system would not be feasible for companies today (imagine a company that needed to close down and restart after every business deal!). Instead, companies need to be able to measure their performances over discrete time periods.The calendar year is the most popular time period for measuring income or profits. However, about 40 percent of large companies use a fiscal year that differs from a calendar year. Established purely for accounting purposes, the fiscal year does not necessarily end on December 31. Instead, the fiscal year-end date is often the low point in annual business activity. For example, Kmart and JCPenney use a fiscal year ending on January 31. Why?

编辑推荐

《财务会计(第9版)》：高等院校双语教学适用教材·会计

用户评论 (总计12条)

•   教材从结构上来说先是会计学原理的内容，比如会计循环，复式记账，然后是资产、负债和权益的核算。
  具体的会计核算写的比较简单，都是基础内容，但英文教材和国内教材最大的不同在于更注重报表，前几章都和报表的联系比较多，每个报表是如何形成的，报表之间的关联是怎样的等等都作了详细的分析。
•   很好，非常有用。
•   内容比较详尽，比较容易理解
•   订单信息中显示已发货，下单时间为：2008-02-2816:36:24，为什么到现在还未到货！！！
•   Ilovedangdang
•   内容旧；而且太简单了
•   买来给公司的，老大很满意
•   我去，我9月4号下的单，12号才到，等着上课要用的，这神速度！另外书也有点皱皱的。
•   很好的一本书，送货也很及时
•   还可以，但是书中有破损，这就不行了，希望下次注意
•   送货很快，包装很好，也没发现破损折页什么的情况。很好。
•   我要退货，不好意思！！！！