财务会计（第十一版）pdf/txt下载_在线阅读全文

财务会计（第十一版）

版次：1
页数：
字数：
印刷时间：2014年08月01日
开本：大16开
纸张：胶版纸
包装：平装
是否套装：否
国际标准书号ISBN：9787040402636

作者:（美）鲍尔斯，（美）尼德尔斯　著，贾婧，刘倩茹　改编出版社:高等教育出版社出版时间:2014年08月

内容简介

　　鲍尔斯、尼德尔斯的《财务会计（第11版高等学校会计学类英文版教材）》将会计知识与企业业务活动紧密结合，简单明了地说明了会计基本概念的理论基础及其内涵，强调了会制和会计程序的重要性，并介绍了企业主要资产项目、负债项目和股东权益项目的会计业务处理方法。全书突出了报表的重要性，力图将编写报表和读懂报表紧密结合，注重会计知识与企业实务的结合，适合高等学校会计学专业生及非会计学专业的本科生和研究生使用。

目　　录

CHAPTER 1 Uses of Accounting Information and the Financial Statements
Accounting as an Information System
Decision-Makers：The Users of AccountingInformation
Accounting Measurement
The Corporate Form of Business
The Financial Statements and Their Elements
Generally Accepted Accounting Principles
STOP REVlEW
KEY TERMS AND RATIOS
CHAPTER ASSIGNMENTS
CHAPTER 2 Analyzing Business Transactions
Measurement Issues
Double·Entry System
Business Transaction Analysis

CHAPTER 1  Uses of Accounting Information and the Financial Statements 
  Accounting as an Information System 
  Decision-Makers：The Users of AccountingInformation  
  Accounting Measurement  
  The Corporate Form of Business  
  The Financial Statements and Their Elements  
  Generally Accepted Accounting Principles  
  STOP&REVlEW  
  KEY TERMS AND RATIOS  
  CHAPTER ASSIGNMENTS  
CHAPTER 2  Analyzing Business Transactions 
  Measurement Issues  
  Double·Entry System  
  Business Transaction Analysis  
  TheTrialBalance  
  Recording and Posting Transactions 
  CashFlowsandtheTimingof Transactions  
  STOP&REVlEW  
  KEYTERMS  
  CHAPTER ASSIGNMENTS  
CHAPTER 3  Measuring Business Income 
  ProfitabilityMeasurement Issues and Ethics 
  Accrual Accounting  
  The Adjustment Process  
  Using the Adjusted Trial Balance to Prepare Financial Statements  
  ClosingEntries  
  Cash Flows from Accrual-Based Information  
  STOP＆REVlEW  
  KEYTERMS  
  CHAPTER ASSIGNMENTS  
CHAPTER 4  Financial Reporting and Analysis 
  Foundations of Financial Reporting  
  Accounting Conventions forPreparing Financial Statements  
  Classified Balance Sheet  
  Forms ofthe Income Statement  
  UsingFinancialRatiosforPerformance Evaluation 
  ST0P＆REVIEW 
  KEYTERMS AND RATIOS 
  CHAPTER ASSIGNMENTS 
CHAPTER 5 The Operating Cycle and Merchandising Operations 
  Managing Merchandising BusinessesTerms of Sale 
  Perpetual Inventory System  
  Periodic Inventory System  
  Internal Controh Components，Activities，and Limitations 
  Internal Control overMerchandising 
  Transactions  
  STOP&REVIEW  
  KEYTERMS AND RATiOS 
  CHAPTER ASSIGNMENTS  
CHAAPTER 6  Inventories 
  Managing Inventories  
  InventoryCostandValuation  
  Inventory Cost Under the Periodic Inventory System  
  Impact of Inventory Decisions  
  InventoryCostUnderthePerpetual Inventory System  
  Valuing InventorybyEstimation 
  STOP&REVIEW  
  KEYTERMS AND RATIOS  
  CHAPTER ASSIGNMENTS  
CHAPTER  7  Cash and ReceivabIes 
  Management Issues Related to Cash and Receivables 
  Cash Equivalents and Cash Control 
  UncoHectible Accounts 
  Notes Receivable  
  STOP＆REVlEW 
  KEY TERMS AND RATlOS 
  CHAPTER ASSIGNMENTS 
CHAPTER  8  Current Liabilities and Fair Value Accounting 
  Management Issues Related to Current Liabilities 204 
  Colnnlon Types ofCurrent Liabilities  
  Contingent Liabilities and Commitments  
  Valuation Approaches to Fair Value Accounting  
  AppficationsUsingPresentValue  
  STOP&REVlEW  
  KEY TERMS AND RATIOS  
  CHAPTER ASSIGNMENTS  
CHAPTER 9 Long-Term Assets 
  Management Issues Related to Long- Term Assets  
  Acquisition Cost ofProperty,Plant,and Equipment 
  Depreciation 
  Disposal of Depreciable Assets 
  Natural Resources 
  Intangible Assets 
  STOP&REVIEW 
  KEYTERMS AND RATlOS 
  CHAPTER ASSIGNMENTS 
CHAPTER 10 Long-Term Liabilities 
  Management Issues Related to Long-Term Debt Financing 
  The Nature of Bonds  
  Accounting for the Issuance of Bonds  
  Using Present Value to Value a Bond 
  Amortization of Bond Discounts and Premiums 
  Retirement and Conversion of Bonds 
  STOP＆REVIEW 
  KEY TERMS AND RATl0S  
  CHAPTER ASSIGNMENTS    
CHAPTER 11  Stockholders'Equity 
  Management Issues Related to Contributed Capital  
  Components of Stockholders'Equity： 
  Issuance of Stock for Cash and Other Assets  
  Accounting for Treasury Stock  
  Stock Dividends and Stock Splits  
  The Statement of Stockholders'Equity and Book Value per Share  
  STOP&REVlEW  
  KEY TERMS AND RATIOS  
  CHAPTER ASSlONMENTS  
 CHAPTER 12 The Statement of Cash Flows 
  Overview of the StatementofCash Flows 
  Analyzing Cash Flows 
  Step One：Determining Cash Flows from 
   Operating Activities  
  Step TWO：Determining Cash Flows from Investing Activities  
  Step Three：Determining Cash Flows from FinanCing Activities 
  Step Four：Preparing the Statement of Cash Flows  
  STOP&REVIEW  
  KEY TERMS AND RATl0S  
  CHAPTER ASSIGNMENTS  
CHAPTER 13  FinanciaI Performance Measurement 
  Foundations of Financial Performance Measurement 
  EvaluatingQualityofEarnings  
  Tools and Techniques of Financial Analysis  
  Comprehensive Illustration of Financial Ratio Analysis  
  STOP&REVIEW  
  KEY TERMS AND RATIOS  
  CHAPTER ASSIGNMENTS  
CHAPTER 14  InveStmentS 
  Management Issues Related to Investments  
  Short-TermInvestmentsin Equity Securities  
  Long-Term Investments in Equity Securities 
  ConsofidatedFinancial Statements 
  Investments in Debt Securities 
  STOP&REVIEW 
  KEYTERMS 
CHAPTER ASSIGNMENTS 
APPENDIX Present Value Tables 
ENDNOTES

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