具體描述
本書在美國非常受歡迎，為適應課堂教學的變化和會計教育變革委員會的要求，本版增添瞭大量的公司實際案例，在各章都附加瞭具有挑戰性的閱讀材料，不論對學生還是對教師來說，本書都是不可多得的標準教科書。
《企業財務報錶分析與決策》 本書簡介 在這個信息爆炸、競爭日益激烈的商業環境中，理解和解讀企業財務報錶的能力，已不再是會計專業人士的專屬技能，而是每一位投資者、管理者、信貸員乃至市場分析師必備的核心素養。本書《企業財務報錶分析與決策》正是為滿足這一迫切需求而精心編撰的權威指南。它超越瞭基礎的會計核算層麵，直擊財務信息的精髓，旨在培養讀者運用財務數據進行深入洞察、風險評估和戰略決策的能力。 一、 理論基石與實務銜接：構建堅實的分析框架 本書伊始，我們將從宏觀角度審視財務報告在現代企業治理結構中的地位與作用。我們不會僅僅羅列會計準則，而是深入剖析不同會計政策選擇對報錶信息産生的影響，幫助讀者理解“數字背後的故事”。 深入解析四大會錶： 本書將四大核心財務報錶——資産負債錶、利潤錶、現金流量錶和所有者權益變動錶——視為一個有機整體進行講解。我們不僅講解如何編製這些報錶，更側重於如何“閱讀”它們： 資産負債錶（Balance Sheet）： 不僅關注資産的構成，更強調資産的流動性、質量與變現能力。我們將詳細探討非流動資産的評估、或有負債的處理，以及負債結構優化的戰略意義。 利潤錶（Income Statement）： 核心在於盈利質量的判斷。我們引入瞭持續經營利潤、非經常性損益的識彆方法，並深入分析瞭收入確認的復雜性，幫助讀者區分“會計利潤”與“真實盈利能力”。 現金流量錶（Cash Flow Statement）： 被譽為“企業的血液”。本書認為，現金流是衡量企業生存能力的關鍵指標。我們將重點剖析經營活動現金流的含金量，識彆投資和籌資活動中隱藏的財務風險。 所有者權益變動錶： 揭示瞭企業資本結構變動的原因，是理解股東迴報和企業留存收益政策的重要窗口。 二、 關鍵比率分析的深度挖掘與多維度應用 比率分析是報錶分析的常用工具，但本書旨在避免傳統教材中流於錶麵的簡單計算。我們提供的是一套多維度、情境化的比率分析體係。 盈利能力分析： 引入毛利率、淨利率之外，重點分析杜邦分析體係的升級應用，分解迴報率（ROA, ROE）的驅動因素，探究驅動營業利潤增長的根本動因（是銷量驅動還是成本控製驅動）。 償債能力與資本結構分析： 區分短期流動比率（流動比率、速動比率）與長期償債能力（資産負債率、利息保障倍數）。我們深入探討瞭資本結構的最優配置，分析杠杆效益與財務風險之間的權衡。 運營效率分析： 考察存貨周轉率、應收賬款周轉率背後的管理效率問題。例如，存貨周轉天數的延長，究竟是市場需求疲軟所緻，還是供應鏈管理失效的信號？ 成長能力與市場價值分析： 結閤市場數據，分析每股收益（EPS）、市盈率（P/E）的閤理區間，以及企業市場價值與其內在價值的偏差。 本書強調，比率分析必須建立在行業對標和趨勢分析的基礎之上，單一的比率數值幾乎沒有意義。 三、 現金流預測與管理決策 現金流分析是本書的重中之重。我們將現金流視為預測企業未來財務狀況的“水晶球”。 自由現金流（FCF）的計算與應用： 詳細闡述瞭調整後的自由現金流模型，並展示如何利用FCF來評估企業的內在價值（估值基礎）以及其進行並購、分紅或再投資的能力。 營運資本管理（Working Capital Management）： 探討瞭如何通過優化應收賬款、存貨和應付賬款的周期，最大化企業的現金循環效率，減少資金沉澱。 現金流預測： 介紹基於曆史數據和業務假設的短期（月度/季度）現金流預測方法，幫助企業有效規劃流動性，避免“賬麵盈利但現金短缺”的睏境。 四、 特殊項目與財務風險識彆 現代企業交易的復雜性使得財務報錶中充滿瞭需要深度解讀的項目。本書緻力於揭示這些“灰色地帶”： 關聯方交易的審查： 如何識彆和評估關聯方交易對財務指標的潛在操縱或利益輸送。 收入確認的陷阱： 針對長期閤同、訂閱服務、分期收款等復雜收入模式，分析其潛在的激進會計處理風險。 商譽減值與資産減值測試： 深入講解商譽的形成邏輯、減值測試的步驟，以及減值對企業長期盈利預期的影響。 財務預警信號的捕獲： 建立一套係統的財務指標預警模型，識彆潛在的財務睏境（如過度依賴短期藉款、利潤增長遠超現金流增長等）。 五、 財務報錶在戰略決策中的應用 本書的終極目標是將財務分析轉化為商業洞察和戰略行動。我們將財務分析的應用場景劃分為幾個關鍵領域： 1. 信貸決策（銀行與供應商）： 如何根據報錶判斷藉款人的還款意願和能力，設定閤理的信貸額度和條款。 2. 投資決策（兼並與收購）： 利用報錶數據進行目標企業畫像、協同效應評估和初步估值模型（如DCF法的輸入項確定）。 3. 內部管理與績效評估： 如何利用部門級的財務數據（成本中心、利潤中心）進行責任會計和激勵機製的設計，驅動運營改善。 4. 可持續發展報告（ESG的初步整閤）： 探討非財務信息如何逐步融入傳統財務分析框架，以評估企業的長期風險與社會責任錶現。 本書特色 本書采用瞭大量的真實上市公司案例（跨行業、跨國界），對每個分析工具的應用場景進行瞭細緻的推演。每章節後附有實務操作清單和思考與討論題，旨在培養讀者從“數據收集者”嚮“價值創造者”的角色轉變。 通過係統學習本書，讀者將能夠自信地穿透數字迷霧，準確把握企業的經營脈絡，為自身的投資、管理或信貸決策提供堅實可靠的財務依據。
作者簡介
剋米特.D.拉森,得剋薩斯大學奧斯汀分校會計教授。
芭芭拉.恰貝塔，那薩社區大學會計教授。
目錄資訊
Contents
Prologue
Your Introduction to Business,
Accounting, and Ethics
Accounting and Its Role in
Organizations
What Goes on in Organizations?
Using Accounting to Serve Intemal
Needs
Using Accounting to Serve Extemal
Needs
The Difference between Accounting and
Bookkeeping
Accounting and Computers
Why Studdy Accounting?
The Types of Accountants
The Fields of Accounting
Summary
The Importance of Ethics in
Accounting
1 Financial Statements and Accounting
Principles
Financial Statements
Assets, Liabiliries, and Equity
Generally Accepted Accounting Principles
(GAAP)
How Accounting Principles Are
Established
Intemational Accounting Standards
Understanding Generally Accepted
Accounting Principles
Legal Fonns of Business Organizations
Using the Balance Sheet Equation to
Provide Useful Information
The Effects of Transactions on the
Accoundng Equation
Revenue Recognitionn Principle
The Effects ofAdditional Transactions
on the Accounting Equattion
Understanding More about the Financial
Statements
Using the Information--Return on Equity
2 Recording Transactins
The Accounting Process
Source Documents and Business Papers
Recording Infonnation in the Accounts
The Ledger and the Chart of Accounts
Using T-Accounts
Using Debits and Credits in Double-Entry
Accounting
Examples of Debits and Credits
Accounts and the AccountingEquation
Transactions Are First Recorded in the Joumal
Balance Column Accounts
Posting Journal Entries
Preparing and Using the Trial Balance
Other Formatting Conventions
Using the Infonnation-The Debt Ratio
3 Adjusting the Accounts and Preparing the
Statements
Accounting Periods and Fiscal Years
Why Are the Accounts Adjusted at the
End of an Accounting Period?
The Adjusting Process
Accrual Basis Compared with Cash Basis
Accounting
Adjusting Specific Accounts
The Adjusted Trial Balance
Preparing Financial Statements frrom the Adjusted
Trial Balance
Removing Accrued Assets and Liabilities
from the Accounts
Classifying Balance Sheet Items
Equity on the Balance Sheet
Altemative Balance Sheet Formats
Using Code Numbers for Accounts
Using the Information--The Current Ratio
Appendlx A Recording Prepaid and Unearned
Items in Income Statement Accounts
4 The Work Sheet and the Closing Process
Using Work Sheets at the End of
Accounting Periods
Preparing the Work Sheet
Preparing Adjusting Entries from the
Work Sheet
Preparing Pinancial Statements from the
Work Sheet
Why Use a Work Sheet?
Altemate Formats of the Work Sheet
Closing Entries
Sources of Closing Entry Infonnation
The Post-Closing Trial Balance
The Ledger for Clear Copy Co.
Closing Entries for Corporations
A Review of the Accounting Cycle
Using the Infonnation-The Profit Margin
Appendix B Reversing Entries
5 Accounting for Merchandising Activities
The Nature of Merchandising Activities
Total Revenue from Sales
Measuring Inventory and Goods Sold
Calculating the Cost of Goods'Sold with a Periodic
Inventory System
Altemative Income Statement Formats
Closing Entries for Merchandising Companies
A Work Sheet for a Merchandising Company
The Adjusting Entry Approach to Recording the
Change in the Merchandise Inventory
Account
Using the Informadon--The Acid-Test Rado
6 Accounting Systems
The Components of an Accoundng System
Small and Large Computer-Based Systems
Custom-Designed and Off-the-Shelf Programs
Batch and On-Line Systems
Computer Networks
Special Joumals
Keeping a Separate Account for Each
Credit Customer
Maintaining a Separate Record for Each
Account Payable
Posdng the Sales Journal
Idendfying Posted Amounts
Cash Receipts Journal
Posting Rule
Purchases Joumal
The Cash Disbursements Joumal or Check
Register
Tesdng the Accuracy of the Ledgers
Sales Taxes
Sales Invoices as a Sales Joumal
Sales Retums
General Joumal Entries
Using the Infonnadon-Business Segments
7 Accoundng for Cash and the Principles of
Intemal Control
Cash, Cash Equivalents, and the Concept of
Liquidity
Intemal Control
Computers and Intemal Control
Intemal Control for Cash
The Voucher System and Control
The Voucher System and Expenses
The Petty Cash Fund
lllustradon of a Petty Cash Fund
Cash Over and Short
Reconciling the Bank Balance
lllustradon of a Bank Reconciliadon
Other Intemal Control Procedures
Using the Informadon-Days' Sales Uncollected
8 Short-Term Investments and Receivables
Short-Term Investments
Credit Sales and Receivables
Credit Card Sales
Maintaining a Separate Account for Each Credit
Customer
Bad Debts
Matching Bad Debt Expenses with Sales
Allowance Method of Accoundng for Bad
Debts
Esdmadng the Amount of Bad Debts Expense
Direct Write-Off Method of Accoundng for Bad
Debts
The Materiality Principle
Installment Accounts and Notes Receivable
Promissory Notes
Converdng Receivables into Cash before They
Are Due
Full-Disclosure Principle
Using the Informadon-Accounts Receivable
Turmover
9 Inventories and Cost of Goods Sold
Matching Merchandise Costs with Revenues
Items to Include in Merchandise inventory
Elements of Merchandise Cost
Taking an Ending Inventory
Assigning Costs to Inventory Items
Inventory Errors-Periodic System
Perpetual Inventory Systems
Comparing Joumal Entries under Periodic and
Perpetual Inventory Systems
Subsidiary Inventory Records--Perpetual
System
Lower of Cost or Market
The Conservatism Principle
The Retail Method of Estimating Inventories
Gross Profit Method of Estimating Inventories
Using the Information-Merchandise Tumover
and Days' Stock on Hand
10 Plant and Equipment
Plant Assets Compared to Other Types of Assets
Cost of a Plant Asset
Nature of Depreciation
Service (Useful) Life of a Plant Asset
Salvage Value
Allocating Depreciation
Depreciation for Partial Years
Depreciation on the Balance Sheet
Revising Depreciation Rates
Accelerated Depreciation
Revenue-and Capital Expenditures
Plant Asset Disposals
Exchanging Plant Assets
Using the Information-Total Asset Turmover
11 Natural Resources, Intangible Assets, and
Long-Term Investments
Natural Resources
Intangible Assets
/ Classifying Investments
Long-Tenn Investments in Securities
Investments in Intemational Operations
Using the Infonnation--Retum on Total Assets
12 Current and Long-Term Liabilities
Defining and Classifying Liabilities
Uncertain Aspects of Some Liabilities
Estimated Liabilities
Contingent Liabilities
Accounting for Known Liabilities
Payroll Liabilities
Employer's Payroll Taxes
Employec Benefits
Short-Tenn Notes Payable
Adjustments at the End of the Reporting Period
Long-Tenn Liabilities
Present Value Concepts
Compounding Periods, Shorter than a Year
Applying Present Value Concepts to Long-Term
Notes
Liabilities from Leasing
Using the Information--Times Fixed Interest
Charges Eamed
13 Corporations and Partnerships
CORPORATIONS
Characteristics of Corporations
Organizing a Corporadon
Organization Costs
Management of a Corporation
Stock Certificates and the Transfer of Stock
Authorization and Issuance of Stock
Par Value and Minimum Legal Capital
Stock Premiums and Discounts
No-Par Stock
Sale of Stock through Subscriptions
Corporate Dividends
Rights of Common Stockholders
Preferred Stock
Why Preferred Stock Is Issued
Convertible Preferred Stock
Stock Values
PARTNERSHIPS
Characteristics of Partnerships
Partnership Accoundng
Nature of Partnership Eamings
Division of Eamings
Using the Information-Dividend Yield
14 Additional Corporate Transactions; Reporting
Income and Retained Eamings; Eamings per
Sharc
CORPORATE DlVlDENDS AND OTHER STOCK
TRANSACTlONS
Retained Eamings and Dividends
Dividends Based on Contributed Capital
Stock Dividends
Stock Splits
Treasury Stock
Purchasing Treasury Stock
Reissuing Treasury Stock
Retiring Stock
REPORTlNG INCOME AND RETAlNED
EARNlNGSINFORMATlON
Continuing Operations
Discontinued Segments
Extraordinary Items
Changes in Accounting Principles
Eamings per Share Section of the Income
Statement
Prior Period Adjustments for Correcting Material
Errors
Changes in Accounting Estimates
Statement of Changes in Stockholders' Equity
EARNlNGS PER SHARE
Companies with Simple Capital Structures
Companies with Complex Capital Structures
Presenting Earnings per Share on the Income
Statement
Using the Infonnation--The Price-Earnings Ratio
15 Installment Notes Payable and Bonds
Installment Notes Payable
Borrowing by Issuing Bonds
Advantages of Issuing Bonds
Characteristics of Bonds
The Process of Issuing Bonds
Selling Bonds between Interest Dates
Bond Interest Rates
Bonds Sold at a Discount
Bonds Sold at a Premium
Accounting for Accrued Interest Expense
Retiring Bonds Payable
Mortgages as Security for Bonds and Notes
Using the Information-Pledged Assets to Secured
Liabilities
Present Value Tables
16 Reporting and Using Cash Flows in Decision
Making
Why Cash Flow Information Is Important
Statement of Cash Flows
Classifying Cash Transactions
Noncash Investing and Financing Activities
Preparing a Statement of Cash Flows
Grover Company: A Comprehensive Example
Reconciling Net Income to Net Cash Provided
(or Used) by Operating Activities
The Indirect Method of Calculating Net Cash
Provided (or Used) by Operating Activides
Adjustments for Changes in Current Assets and
Current Liabilities
Applying the Indirect Method to Grover Company
Using the Information--Cash FlBows
l7 Analyzing Financial Statements
Financial Reporting
Comparative Statements
Analysis of Short-Tenn Liquidity
Analysis of Long-Term Risk and Capital Structure
Analysis of Operatmg Efficiency and Profitability
Review of Financial Statement Ratios and Statistics
for Analysis
Standards of Comparison
l8 An Introduction to Managerial Accountmg
and Cost Accounting Concepts
Introduction to Managerial Accounting
Comparing Merchandising and ManufacturiDg
Activities
Financial Statements for a Manufacturing Company
The Difference between Period and Product Costs
Manufacturing Activities and the Manufacturing
Statement
Accounting for Manufacturing Activities with a
General Accounting System
Cost Flows and Joumal Entries under a General
Accounting System
Reporting Overhead Costs to Managers and to
Extemal Parties
Inventory Valuation Problems under a General
Accounting System
19 New Producdon Management Concepts and
Job Order Cost Accountmg Systems
New Production Management Concepts
Production Management and Cost Accounting '
Characteristics of Job Order Manufacturing
Operations
S.equence of Events in a Job Order Manufacturing
Operation
Job Order Operations of Service Companies
Job Order Cost Accounting
Materials Cost Flows and Related Documents
Labor Cost Flows and Related Documents
Overhead Cost Flows and Related Documents
Summary of All Manufacturing Cost Flows during
the Period
The Manufacturing Statement
Adjusting for Underapplied and Overapplied
Factory Overhead
20 Process Cost Accounting
Process Manufacturing Operations
Accumulating the Costs of Each Manufacturing
Process
Calculating and Using Equivalent Units of
Production
Accounting for Delta Processing Company's
Grinding Department
Accounting for Delta Processing Company's Mix-
ing Department
Transferring Costs to Finished Goods Inventory and
to Cost of Goods Sold
New Production Management Concepts and Process
Manufacturing Systems
2l Cost Allocation and Activity-Based Costing
Departmental Accounting
Creating Departments within a Business
Using Infonnation to Evaluate Departments
Obtaimng Infonnation about Departments
Allocating Expenses among Departments
Procedures for Allocating Costs and Expenses
Departmental Contributions to Overhead
Eliminating an Unprofitable Department
Controllable Costs and Expenses
Responsibility Accounting
Joint Costs
Activity-Based Costing
22 Cost-Volume-Profit Analysis
Quesdons Addressed by Cost-Volume-profit
Analysis
Cost Behavior
Assumptions Used in Cost-Volume-Profit Analysis
Identifying Cost Behavior
Finding the Break-Even Point
Drawing a CVP Chart
Finding the Income from an Expected Sales Level
Finding the Amount of Sales Needed for a Target
Net Income
Finding the Margin of Safety
Finding the Answers to Other Questions
Multiproduct Break-Even Point
Evaluating the Usefulness of Cost-Volumc-Profit
Analysis
23 The Master Budget: A Formal Plan for the
Business
The Importance of Budgeting
Benefits firom Budgeting
The Budget Committee
The Budget Period
The Master Budget
Preparing the Master Budget
IIlUlustrating the Preparation of the Master Budget
Flexible Budgets and Standard Costs
Fixed Budgets and Perfonnance Reports
24 FLEXlBLE BUDGETS
Prcparing a Flexible Budget
Flexible Budget Perfonnance Report
STANDARD COSTS
Setting the Amounts of Standard Costs
Variances
Assigning Standard Overhead Costs to Products and
Services
Overhead Variances
Using Standard Costs to Control a Business
Using Standard Costs for Service and Other
Nonmanufacturing Activities
Standard Costs in the Accounts
25 Capital Budgeting and Other Managerial
Decisions
CAPlTAL BUDGETlNG
Payback Period
Rate of Retum on Average Investment
Net Present Values
OTHER MANAGERlAL DEClSlONS
Replacing Plant Assets
Accepting Additional Business
Make or Buy Decisions
Other Cost Concepts
Scrapping or Reworking Defective Units
Process or Sell
Selecting a Sales Mix
Appendixes
C Payroll Reports, Records, and Procedures APD-l
D Accounting Principles, the FASB's Conceptual
Framework, and Altemative Valuation Methods
APD-lO
E Present and Future Values: An Expansion
APD-30
F Financial Statements and Related Disclosures from
Apple Computer, Inc.'s 1993 Annual Report
APD-42
G Financial Statements from the Annual Reports of
Federal Express Corporation and Ben & Jerry's
Homemade, Inc. APD-65
Comprehensive List of Accounts LA-l
Photo Credits PC-l
Index l-l
· · · · · · (收起)
Prologue
Your Introduction to Business,
Accounting, and Ethics
Accounting and Its Role in
Organizations
What Goes on in Organizations?
Using Accounting to Serve Intemal
Needs
Using Accounting to Serve Extemal
Needs
The Difference between Accounting and
Bookkeeping
Accounting and Computers
Why Studdy Accounting?
The Types of Accountants
The Fields of Accounting
Summary
The Importance of Ethics in
Accounting
1 Financial Statements and Accounting
Principles
Financial Statements
Assets, Liabiliries, and Equity
Generally Accepted Accounting Principles
(GAAP)
How Accounting Principles Are
Established
Intemational Accounting Standards
Understanding Generally Accepted
Accounting Principles
Legal Fonns of Business Organizations
Using the Balance Sheet Equation to
Provide Useful Information
The Effects of Transactions on the
Accoundng Equation
Revenue Recognitionn Principle
The Effects ofAdditional Transactions
on the Accounting Equattion
Understanding More about the Financial
Statements
Using the Information--Return on Equity
2 Recording Transactins
The Accounting Process
Source Documents and Business Papers
Recording Infonnation in the Accounts
The Ledger and the Chart of Accounts
Using T-Accounts
Using Debits and Credits in Double-Entry
Accounting
Examples of Debits and Credits
Accounts and the AccountingEquation
Transactions Are First Recorded in the Joumal
Balance Column Accounts
Posting Journal Entries
Preparing and Using the Trial Balance
Other Formatting Conventions
Using the Infonnation-The Debt Ratio
3 Adjusting the Accounts and Preparing the
Statements
Accounting Periods and Fiscal Years
Why Are the Accounts Adjusted at the
End of an Accounting Period?
The Adjusting Process
Accrual Basis Compared with Cash Basis
Accounting
Adjusting Specific Accounts
The Adjusted Trial Balance
Preparing Financial Statements frrom the Adjusted
Trial Balance
Removing Accrued Assets and Liabilities
from the Accounts
Classifying Balance Sheet Items
Equity on the Balance Sheet
Altemative Balance Sheet Formats
Using Code Numbers for Accounts
Using the Information--The Current Ratio
Appendlx A Recording Prepaid and Unearned
Items in Income Statement Accounts
4 The Work Sheet and the Closing Process
Using Work Sheets at the End of
Accounting Periods
Preparing the Work Sheet
Preparing Adjusting Entries from the
Work Sheet
Preparing Pinancial Statements from the
Work Sheet
Why Use a Work Sheet?
Altemate Formats of the Work Sheet
Closing Entries
Sources of Closing Entry Infonnation
The Post-Closing Trial Balance
The Ledger for Clear Copy Co.
Closing Entries for Corporations
A Review of the Accounting Cycle
Using the Infonnation-The Profit Margin
Appendix B Reversing Entries
5 Accounting for Merchandising Activities
The Nature of Merchandising Activities
Total Revenue from Sales
Measuring Inventory and Goods Sold
Calculating the Cost of Goods'Sold with a Periodic
Inventory System
Altemative Income Statement Formats
Closing Entries for Merchandising Companies
A Work Sheet for a Merchandising Company
The Adjusting Entry Approach to Recording the
Change in the Merchandise Inventory
Account
Using the Informadon--The Acid-Test Rado
6 Accounting Systems
The Components of an Accoundng System
Small and Large Computer-Based Systems
Custom-Designed and Off-the-Shelf Programs
Batch and On-Line Systems
Computer Networks
Special Joumals
Keeping a Separate Account for Each
Credit Customer
Maintaining a Separate Record for Each
Account Payable
Posdng the Sales Journal
Idendfying Posted Amounts
Cash Receipts Journal
Posting Rule
Purchases Joumal
The Cash Disbursements Joumal or Check
Register
Tesdng the Accuracy of the Ledgers
Sales Taxes
Sales Invoices as a Sales Joumal
Sales Retums
General Joumal Entries
Using the Infonnadon-Business Segments
7 Accoundng for Cash and the Principles of
Intemal Control
Cash, Cash Equivalents, and the Concept of
Liquidity
Intemal Control
Computers and Intemal Control
Intemal Control for Cash
The Voucher System and Control
The Voucher System and Expenses
The Petty Cash Fund
lllustradon of a Petty Cash Fund
Cash Over and Short
Reconciling the Bank Balance
lllustradon of a Bank Reconciliadon
Other Intemal Control Procedures
Using the Informadon-Days' Sales Uncollected
8 Short-Term Investments and Receivables
Short-Term Investments
Credit Sales and Receivables
Credit Card Sales
Maintaining a Separate Account for Each Credit
Customer
Bad Debts
Matching Bad Debt Expenses with Sales
Allowance Method of Accoundng for Bad
Debts
Esdmadng the Amount of Bad Debts Expense
Direct Write-Off Method of Accoundng for Bad
Debts
The Materiality Principle
Installment Accounts and Notes Receivable
Promissory Notes
Converdng Receivables into Cash before They
Are Due
Full-Disclosure Principle
Using the Informadon-Accounts Receivable
Turmover
9 Inventories and Cost of Goods Sold
Matching Merchandise Costs with Revenues
Items to Include in Merchandise inventory
Elements of Merchandise Cost
Taking an Ending Inventory
Assigning Costs to Inventory Items
Inventory Errors-Periodic System
Perpetual Inventory Systems
Comparing Joumal Entries under Periodic and
Perpetual Inventory Systems
Subsidiary Inventory Records--Perpetual
System
Lower of Cost or Market
The Conservatism Principle
The Retail Method of Estimating Inventories
Gross Profit Method of Estimating Inventories
Using the Information-Merchandise Tumover
and Days' Stock on Hand
10 Plant and Equipment
Plant Assets Compared to Other Types of Assets
Cost of a Plant Asset
Nature of Depreciation
Service (Useful) Life of a Plant Asset
Salvage Value
Allocating Depreciation
Depreciation for Partial Years
Depreciation on the Balance Sheet
Revising Depreciation Rates
Accelerated Depreciation
Revenue-and Capital Expenditures
Plant Asset Disposals
Exchanging Plant Assets
Using the Information-Total Asset Turmover
11 Natural Resources, Intangible Assets, and
Long-Term Investments
Natural Resources
Intangible Assets
/ Classifying Investments
Long-Tenn Investments in Securities
Investments in Intemational Operations
Using the Infonnation--Retum on Total Assets
12 Current and Long-Term Liabilities
Defining and Classifying Liabilities
Uncertain Aspects of Some Liabilities
Estimated Liabilities
Contingent Liabilities
Accounting for Known Liabilities
Payroll Liabilities
Employer's Payroll Taxes
Employec Benefits
Short-Tenn Notes Payable
Adjustments at the End of the Reporting Period
Long-Tenn Liabilities
Present Value Concepts
Compounding Periods, Shorter than a Year
Applying Present Value Concepts to Long-Term
Notes
Liabilities from Leasing
Using the Information--Times Fixed Interest
Charges Eamed
13 Corporations and Partnerships
CORPORATIONS
Characteristics of Corporations
Organizing a Corporadon
Organization Costs
Management of a Corporation
Stock Certificates and the Transfer of Stock
Authorization and Issuance of Stock
Par Value and Minimum Legal Capital
Stock Premiums and Discounts
No-Par Stock
Sale of Stock through Subscriptions
Corporate Dividends
Rights of Common Stockholders
Preferred Stock
Why Preferred Stock Is Issued
Convertible Preferred Stock
Stock Values
PARTNERSHIPS
Characteristics of Partnerships
Partnership Accoundng
Nature of Partnership Eamings
Division of Eamings
Using the Information-Dividend Yield
14 Additional Corporate Transactions; Reporting
Income and Retained Eamings; Eamings per
Sharc
CORPORATE DlVlDENDS AND OTHER STOCK
TRANSACTlONS
Retained Eamings and Dividends
Dividends Based on Contributed Capital
Stock Dividends
Stock Splits
Treasury Stock
Purchasing Treasury Stock
Reissuing Treasury Stock
Retiring Stock
REPORTlNG INCOME AND RETAlNED
EARNlNGSINFORMATlON
Continuing Operations
Discontinued Segments
Extraordinary Items
Changes in Accounting Principles
Eamings per Share Section of the Income
Statement
Prior Period Adjustments for Correcting Material
Errors
Changes in Accounting Estimates
Statement of Changes in Stockholders' Equity
EARNlNGS PER SHARE
Companies with Simple Capital Structures
Companies with Complex Capital Structures
Presenting Earnings per Share on the Income
Statement
Using the Infonnation--The Price-Earnings Ratio
15 Installment Notes Payable and Bonds
Installment Notes Payable
Borrowing by Issuing Bonds
Advantages of Issuing Bonds
Characteristics of Bonds
The Process of Issuing Bonds
Selling Bonds between Interest Dates
Bond Interest Rates
Bonds Sold at a Discount
Bonds Sold at a Premium
Accounting for Accrued Interest Expense
Retiring Bonds Payable
Mortgages as Security for Bonds and Notes
Using the Information-Pledged Assets to Secured
Liabilities
Present Value Tables
16 Reporting and Using Cash Flows in Decision
Making
Why Cash Flow Information Is Important
Statement of Cash Flows
Classifying Cash Transactions
Noncash Investing and Financing Activities
Preparing a Statement of Cash Flows
Grover Company: A Comprehensive Example
Reconciling Net Income to Net Cash Provided
(or Used) by Operating Activities
The Indirect Method of Calculating Net Cash
Provided (or Used) by Operating Activides
Adjustments for Changes in Current Assets and
Current Liabilities
Applying the Indirect Method to Grover Company
Using the Information--Cash FlBows
l7 Analyzing Financial Statements
Financial Reporting
Comparative Statements
Analysis of Short-Tenn Liquidity
Analysis of Long-Term Risk and Capital Structure
Analysis of Operatmg Efficiency and Profitability
Review of Financial Statement Ratios and Statistics
for Analysis
Standards of Comparison
l8 An Introduction to Managerial Accountmg
and Cost Accounting Concepts
Introduction to Managerial Accounting
Comparing Merchandising and ManufacturiDg
Activities
Financial Statements for a Manufacturing Company
The Difference between Period and Product Costs
Manufacturing Activities and the Manufacturing
Statement
Accounting for Manufacturing Activities with a
General Accounting System
Cost Flows and Joumal Entries under a General
Accounting System
Reporting Overhead Costs to Managers and to
Extemal Parties
Inventory Valuation Problems under a General
Accounting System
19 New Producdon Management Concepts and
Job Order Cost Accountmg Systems
New Production Management Concepts
Production Management and Cost Accounting '
Characteristics of Job Order Manufacturing
Operations
S.equence of Events in a Job Order Manufacturing
Operation
Job Order Operations of Service Companies
Job Order Cost Accounting
Materials Cost Flows and Related Documents
Labor Cost Flows and Related Documents
Overhead Cost Flows and Related Documents
Summary of All Manufacturing Cost Flows during
the Period
The Manufacturing Statement
Adjusting for Underapplied and Overapplied
Factory Overhead
20 Process Cost Accounting
Process Manufacturing Operations
Accumulating the Costs of Each Manufacturing
Process
Calculating and Using Equivalent Units of
Production
Accounting for Delta Processing Company's
Grinding Department
Accounting for Delta Processing Company's Mix-
ing Department
Transferring Costs to Finished Goods Inventory and
to Cost of Goods Sold
New Production Management Concepts and Process
Manufacturing Systems
2l Cost Allocation and Activity-Based Costing
Departmental Accounting
Creating Departments within a Business
Using Infonnation to Evaluate Departments
Obtaimng Infonnation about Departments
Allocating Expenses among Departments
Procedures for Allocating Costs and Expenses
Departmental Contributions to Overhead
Eliminating an Unprofitable Department
Controllable Costs and Expenses
Responsibility Accounting
Joint Costs
Activity-Based Costing
22 Cost-Volume-Profit Analysis
Quesdons Addressed by Cost-Volume-profit
Analysis
Cost Behavior
Assumptions Used in Cost-Volume-Profit Analysis
Identifying Cost Behavior
Finding the Break-Even Point
Drawing a CVP Chart
Finding the Income from an Expected Sales Level
Finding the Amount of Sales Needed for a Target
Net Income
Finding the Margin of Safety
Finding the Answers to Other Questions
Multiproduct Break-Even Point
Evaluating the Usefulness of Cost-Volumc-Profit
Analysis
23 The Master Budget: A Formal Plan for the
Business
The Importance of Budgeting
Benefits firom Budgeting
The Budget Committee
The Budget Period
The Master Budget
Preparing the Master Budget
IIlUlustrating the Preparation of the Master Budget
Flexible Budgets and Standard Costs
Fixed Budgets and Perfonnance Reports
24 FLEXlBLE BUDGETS
Prcparing a Flexible Budget
Flexible Budget Perfonnance Report
STANDARD COSTS
Setting the Amounts of Standard Costs
Variances
Assigning Standard Overhead Costs to Products and
Services
Overhead Variances
Using Standard Costs to Control a Business
Using Standard Costs for Service and Other
Nonmanufacturing Activities
Standard Costs in the Accounts
25 Capital Budgeting and Other Managerial
Decisions
CAPlTAL BUDGETlNG
Payback Period
Rate of Retum on Average Investment
Net Present Values
OTHER MANAGERlAL DEClSlONS
Replacing Plant Assets
Accepting Additional Business
Make or Buy Decisions
Other Cost Concepts
Scrapping or Reworking Defective Units
Process or Sell
Selecting a Sales Mix
Appendixes
C Payroll Reports, Records, and Procedures APD-l
D Accounting Principles, the FASB's Conceptual
Framework, and Altemative Valuation Methods
APD-lO
E Present and Future Values: An Expansion
APD-30
F Financial Statements and Related Disclosures from
Apple Computer, Inc.'s 1993 Annual Report
APD-42
G Financial Statements from the Annual Reports of
Federal Express Corporation and Ben & Jerry's
Homemade, Inc. APD-65
Comprehensive List of Accounts LA-l
Photo Credits PC-l
Index l-l
· · · · · · (收起)
讀後感
評分
評分
評分
評分
評分
用戶評價
评分
這本書的邏輯遞進簡直是教科書級彆的範例。它不是簡單地堆砌知識點，而是構建瞭一個嚴密的知識體係。比如，在學習完藉貸記賬法的基礎框架後，作者立即引入瞭科目體係的層級結構——從一級科目到二級科目，再到明細賬的對應關係，這種自上而下的梳理，讓整個會計循環的脈絡非常清晰。特彆是當講到編製財務報錶時，作者沒有把三大報錶（資産負債錶、利潤錶、現金流量錶）割裂開來講解，而是通過一個貫穿始終的完整經濟業務循環案例，清晰地展示瞭每一筆交易是如何影響最終報錶的勾稽關係的。看到利潤錶上的“淨利潤”如何最終流入資産負債錶的“未分配利潤”，那種豁然開朗的感覺是無與倫比的。這種係統化、動態化的講解方法，幫助我建立起瞭一個整體的認知框架，而不是零散的知識點記憶。
评分這本書的裝幀設計很有意思，封麵采用瞭簡潔的米白色調，配上手繪的綫條圖，給人一種既專業又不失親切感的感覺。拿到手裏沉甸甸的，紙張的質感也相當不錯，印刷清晰，字號適中，即便是長時間閱讀也不會覺得眼睛疲勞。尤其是那些圖錶和示例，排版非常用心，結構清晰，邏輯性很強。我特彆欣賞作者在章節開頭設置的“學習目標”和結尾的“關鍵點迴顧”，這讓我在開始閱讀前就能對本章的重點有個大緻的把握，讀完後也方便查漏補缺。書中對一些復雜概念的解釋，比如復式記賬法的記賬規則，作者沒有直接拋齣枯燥的定義，而是通過一個生動的商業場景案例來引入，這種“情景代入”的方式大大降低瞭初學者的理解門檻。隨書附帶的在綫資源也很有價值，那些互動練習和模擬試題的質量很高，真實地反映瞭實際考試的難度和形式，為我平時的自我測試提供瞭極佳的材料。整體來說，從硬件到軟件的配套，這本書都展現齣瞭極高的專業水準和對讀者友好的設計理念。
评分老實講，我是一個對數字和邏輯結構感到頭疼的人，拿起這本書前心裏是充滿忐忑的。然而，閱讀體驗的流暢度超齣瞭我的預期。它沒有一上來就猛攻那些復雜的會計恒等式，而是先花瞭一整章的時間來解釋“會計信息”在商業決策中的作用，讓你明白“為什麼要學這個”，從動機上激發瞭學習的興趣。書中對基礎科目的講解，比如資産、負債、所有者權益的界定，每一項都有清晰的界限和詳盡的會計分錄示例，而且這些示例的復雜度是循序漸進的，從最簡單的現金交易，逐步過渡到復雜的預提與遞延項目。讓我印象深刻的是，它在處理“試算平衡錶”時，不僅展示瞭如何編製，還深入分析瞭試算平衡錶無法發現的錯誤類型，這體現瞭作者對會計工作流程的深刻理解，不僅教你“怎麼做”，更教你“為什麼會錯”以及“如何避免錯誤”，這種全方位的指導讓人感覺非常紮實可靠。
评分我非常注重學習資料的檢索性和參考價值，而這本教材在這方麵做得非常齣色。書後的索引部分做得極其詳盡，幾乎每一個重要的專業術語、關鍵的會計準則編號，甚至是一些特殊交易名稱，都能在索引中快速定位到它在書中的具體頁碼。這對於我後期進行復習和查閱特定知識點時極為方便，省去瞭大量翻頁查找的時間。此外，書中對一些特定業務的處理，比如存貨計價方法的差異對報錶的影響，都使用瞭對比錶格的形式呈現，將“先進先齣法”和“加權平均法”在成本計算和期末存貨價值上的具體差異一目瞭然地展示齣來，非常直觀。這本書的結構設計仿佛是在為你量身定製一個隨身的專業工具箱，理論的深度足夠支撐嚴肅的學習，而排版的清晰度又保證瞭日常使用的便捷性。它無疑是一本可以從入門用到工作後參考的紮實讀物。
评分這本書的敘事方式簡直像一位經驗老到的會計師在耳邊耐心講解，完全沒有一般教材那種生硬的、公式化的腔調。它把會計這門學科描繪成一門商業語言，而不是一堆需要死記硬背的規則。我尤其喜歡它在引入“權責發生製”和“收付實現製”對比時所下的功夫，作者用瞭一個非常生活化的例子——朋友藉錢和還錢的場景，來闡釋收入確認的時點差異，這個比喻讓我瞬間茅塞頓開，以前在其他資料上看到的那些晦澀的定義，在這裏一下子變得可視化、可理解瞭。再來說說它的實務聯係，書中穿插瞭大量“實務聚焦”的小欄目，這些欄目雖然簡短，但都緊密結閤瞭當前最新的會計準則變動和行業熱點，比如對小微企業特殊處理的簡要介紹，這讓我感覺我學到的知識不是脫離實際的“象牙塔理論”，而是真正能在職場上應用的東西。這種將理論深度與行業廣度完美融閤的寫作手法，無疑是本書最大的亮點之一。
评分很枯燥啊，作為教材授課，不看不行
评分很枯燥啊，作為教材授課，不看不行
评分很枯燥啊，作為教材授課，不看不行
评分很枯燥啊，作為教材授課，不看不行
评分很枯燥啊，作為教材授課，不看不行
相關圖書
本站所有內容均為互聯網搜索引擎提供的公開搜索信息，本站不存儲任何數據與內容，任何內容與數據均與本站無關，如有需要請聯繫相關搜索引擎包括但不限於百度，google,bing,sogou 等
© 2026 qciss.net All Rights Reserved. 小哈圖書下載中心 版权所有