Fundamentals of Financial Accounting with Annual Report

Fundamentals of Financial Accounting with Annual Report pdf epub mobi txt 電子書 下載 在線閱讀 2026

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出版者:McGraw-Hill Higher Education
作者:Fred Phillips
出品人:
頁數:0
译者:
出版時間:2005-2-1
價格:GBP 125.99
裝幀:Hardcover
isbn號碼:9780072992571
叢書系列:
圖書標籤:
  • 會計
  • 經濟學
  • 經濟
  • 教材
  • Economics
  • 財務會計
  • 基礎
  • 財務報錶
  • 會計學
  • 入門
  • 會計原理
  • Annual Report
  • 財務分析
  • 會計實務
  • 高等教育
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具體描述

Fundamentals of Financial Accounting, 1e, by Phillips/Libby/Libby presents an engaging, balanced, and appropriately paced analysis of the fundamentals of financial accounting. Its conversational writing style and selection of focus companies make it a real pleasure to read and learn about accounting, while also learning about the business activities of your students' favorite companies. Balance between preparer and user orientations is achieved throughout the entire book. Three of the first five chapters are focused inside the company on the accounting system, whereas the other two examine financial reporting from the perspective of decision makers outside the company. Thereafter, every chapter integrates these inside/outside perspectives by studying the accounting activities that take place inside the company and evaluating their impact on users outside the company. Topic coverage is paced appropriately for students new to accounting, and is reinforced at each step by self-study quizzes. Add to this the coaches who offer tips and other advice throughout each chapter, and you have the type of text that your students crave. FFA is simply the most student-friendly financial book on the market. Look throughout each chapter and you will soon see what is suggested by the image on the textbook's cover - the closer you look the more you'll understand

一部揭示企業運營脈絡與財務智慧的深度探索 本書旨在為廣大讀者,無論您是初涉金融領域的學生,還是渴望深化財務理解的企業經營者,亦或是對企業價值評估充滿好奇的投資者,提供一個全麵、係統且富有洞察力的財務會計知識體係。我們深知,在信息爆炸、市場瞬息萬變的今天,準確理解和運用財務信息,是做齣明智決策、實現可持續增長的基石。因此,本書跳脫齣枯燥的理論陳述,而是將財務會計的精髓與企業實際運營緊密結閤,通過生動、詳實的案例分析,引領您深入企業的心髒,洞悉其財務錶現的蛛絲馬跡,領悟財務數字背後的商業邏輯。 核心內容與結構設計: 本書共分為三個主要部分,層層遞進,由淺入深地構建您的財務會計認知框架。 第一部分:財務會計的基石——理解與記錄 我們首先從最基礎的概念入手,為您打下堅實的財務會計理論基礎。這一部分將係統介紹: 會計的本質與職能: 深入解析會計作為一門信息係統,在經濟活動中扮演的角色,以及其在決策、控製、監督等方麵的重要職能。您將理解會計不僅僅是記賬,更是企業健康發展的“診斷儀”和“導航儀”。 會計信息使用者與需求: 明確誰是財務會計信息的主要使用者(如投資者、債權人、管理層、政府等),以及他們各自關注的財務信息重點,從而理解財務報告的設計初衷。 會計基本假設與原則: 詳細闡述構成財務會計體係的基石,包括會計主體、持續經營、會計分期、貨幣計量等基本假設,以及權責發生製、收付實現製等會計原則。理解這些原則,是正確解讀財務報錶的前提。 會計要素與賬戶體係: 逐一剖析資産、負債、所有者權益、收入、費用、利潤等核心會計要素的定義、特徵及相互關係,並在此基礎上介紹常用的賬戶類彆及其記賬規則。 復式記賬法與藉貸記賬法: 深入淺齣地講解復式記賬法的原理,即“有藉必有貸,藉貸必相等”,並通過大量實例演示,幫助您掌握藉貸記賬法的實際操作,理解每一筆經濟業務是如何體現在資産負債錶和利潤錶中的。 交易與事項的識彆、計量與記錄: 學習如何識彆企業發生的經濟交易和事項,並根據相關會計原則進行恰當的計量和記錄,包括日常的采購、銷售、費用支齣、收入確認等。 會計憑證、賬簿與報錶的編製流程: 詳盡展示從原始憑證的填製到記賬憑證的生成,再到賬簿的登記,最終編製齣各類財務報錶的完整流程。您將親眼見證經濟業務如何一步步轉化為規範的財務報告。 會計信息的質量特徵: 探討會計信息的重要質量特徵,如相關性、可靠性、可比性、可理解性等,以及如何通過規範的會計核算來提高財務信息的質量。 第二部分:財務報錶的深度解讀——透視企業經營業績 在掌握瞭基礎的會計核算方法後,本書將帶領您進入財務報錶的世界,學習如何從這些“企業體檢報告”中提取有價值的信息。這一部分將側重於: 資産負債錶: 詳細解析資産負債錶的結構、各項內容的含義及其相互關係,包括流動資産、非流動資産、流動負債、非流動負債、所有者權益的構成。通過對資産負債錶的分析,您可以瞭解企業的資産結構、償債能力、資本結構等。 利潤錶(損益錶): 深入剖析利潤錶的各個組成部分,如營業收入、營業成本、營業稅金及附加、銷售費用、管理費用、財務費用、利潤總額、淨利潤等。學習如何分析企業的盈利能力、成本控製能力和運營效率。 現金流量錶: 重點講解現金流量錶的編製原理及其三大構成部分——經營活動、投資活動和籌資活動的現金流。您將學會如何評估企業的現金生成能力、支付能力、償債能力以及進行財務風險評估。 所有者權益變動錶: 闡釋所有者權益變動錶的用途,以及如何通過它瞭解企業在一定時期內所有者權益的增減變動情況,包括股本變動、資本公積、盈餘公積、未分配利潤等。 財務報錶附注: 強調財務報錶附注的重要性,它是對報錶項目進行補充說明、提供額外信息的重要渠道。我們將指導您如何閱讀和理解附注中的關鍵信息,從而更全麵地評估企業。 財務報錶分析的基本方法: 介紹多種常用的財務報錶分析工具,如趨勢分析、比較分析、比率分析(盈利能力比率、償債能力比率、營運能力比率、成長能力比率等)。通過這些方法,您可以量化地評估企業的財務狀況和經營成果。 企業經營活動的財務反映: 結閤具體的業務場景,例如收入的確認與計量、成本與費用的核算、存貨的管理、固定資産的摺舊、無形資産的攤銷、藉款與融資、股權融資等,講解這些經營活動是如何在財務報錶中得到體現的。 第三部分:財務會計的應用與延伸——走嚮決策與價值創造 在充分理解財務報錶之後,本書將引導您將所學的財務會計知識應用於實際的商業決策和價值創造中。這一部分將涵蓋: 財務會計在企業管理中的應用: 探討財務會計信息如何支持管理層進行成本控製、定價策略、投資決策、預算管理、績效評估等。 財務會計在投資決策中的應用: 講解投資者如何利用財務報錶和財務分析來評估公司的投資價值,識彆潛在的投資機會與風險。 財務會計在信貸決策中的應用: 分析債權人如何通過財務報錶來評估企業的信用風險,決定是否提供信貸以及信貸的條件。 企業內部控製與風險管理: 闡述健全的內部控製體係對於保證財務信息真實可靠、防範財務風險的重要作用。 財務會計的道德責任與職業操守: 強調會計人員的職業道德和誠信,以及會計信息失真的潛在危害。 財務會計的未來發展趨勢: 展望財務會計領域可能的發展方嚮,如數字化轉型、可持續會計(ESG)的興起、大數據與人工智能在財務領域的應用等。 本書的獨特價值: 理論與實踐的高度融閤: 本書的每一個概念都配有貼近現實的案例,幫助您將抽象的理論轉化為具象的理解,並能直接應用於實際工作。 循序漸進的學習路徑: 章節設計邏輯嚴謹,難度逐步提升,確保您在掌握基礎知識後,能夠穩健地邁嚮更復雜的財務分析。 生動形象的語言風格: 我們力求用清晰、易懂的語言,避免使用過於專業化和晦澀的術語,讓財務會計不再是令人望而生畏的學科。 培養批判性思維: 本書不僅僅教您“是什麼”,更引導您思考“為什麼”,培養您對財務信息的批判性解讀能力,不被錶麵的數字所迷惑。 賦能決策與價值創造: 最終目標是讓讀者能夠運用財務會計知識,做齣更明智的商業決策,提升企業價值,實現個人與組織的共同成長。 無論您是希望在學術上打下堅實基礎的學生,還是需要在工作中運用財務信息做齣決策的專業人士,亦或是希望更深刻理解企業運作模式的普通讀者,本書都將是您不可或缺的夥伴。讓我們一同踏上這段探索財務會計奧秘的旅程,解鎖企業經營的內在邏輯,洞察價值創造的本質。

作者簡介

Fred Phillips is a Professor and the George C. Baxter Chartered Accountants of Saskatchewan Scholar at the University of Saskatchewan, where he teaches introductory financial accounting. He also has taught introductory accounting at the University of Texas at Austin and the University of Manitoba. Fred has an undergraduate accounting degree, a professional accounting designation, and a PhD from the University of Texas at Austin. He previously worked as an audit manager at KPMG.. . Fred's main interest is accounting education. He has won eight teaching awards, including two national case-writing competitions. He has published instructional cases and numerous articles in journals like Issues in Accounting Education, Journal of Accounting Research, and Organizational Behavior and Human Decision Processes. Fred currently serves as an associate editor of Issues in Accounting Education, and he is a member of the Teaching And Curriculum and Two-Year College sections of the American Accounting Association. In his spare time, he likes to work out, play video games, and drink iced cappuccino. .

Robert Libby is the David A. Thomas Professor of Management at the Johnson Graduate School of Management at Cornell University, where he teaches the introductory financial accounting course. He previously taught at the University of Illinois, Pennsylvania State University, University of Texas at Austin, University of Chicago, and University of Michigan. He received his B.S. from Pennsylvania State University and his M.A.S. and Ph.D. from the University of Illinois; he is also a CPA.. . Bob is a widely published author specializing in behavioral accounting. He was selected as the AAA Outstanding Educator in 2000. His prior text, Accounting and Human Information Processing (Prentice Hall, 1981), was awarded the AICPA/AAA Notable Contributions to the Accounting Literature Award. He received this award again in 1996 for a paper. He has published numerous articles in the Journal of Accounting Research; Accounting, Organizations, and Society; and other accounting journals. He is past Vice President-Publications of the American Accounting Association and is a member of the American Institute of CPAs and the editorial boards of The Accounting Review; Accounting, Organizations, and Society; Journal of Accounting Literature; and Journal of Behavioral Decision Making..

Patricia Libby is Chair of the Department of Accounting and Associate Professor of Accounting at Ithaca College, where she teaches the undergraduate financial accounting course. She previously taught graduate and undergraduate financial accounting at Eastern Michigan University and the University of Texas. Before entering academe, she was an auditor with Price Waterhouse (now PricewaterhouseCoopers) and a financial administrator at the University of Chicago. She received her B.S. from Pennsylvania State University, her M.B.A. from DePaul University, and her Ph.D. from the University of Michigan; she is also a CPA.. . Pat conducts research on using cases in the introductory course and other parts of the accounting curriculum. She has published articles in The Accounting Review, Issues in Accounting Education, and The Michigan CPA. She has also conducted seminars nation-wide on active learning strategies, including cooperative learning methods..

目錄資訊

讀後感

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用戶評價

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糾結過後其實也還好。。。managerial accounting 我來瞭

评分☆☆☆☆☆

封麵錯瞭!可惡

评分☆☆☆☆☆

糾結過後其實也還好。。。managerial accounting 我來瞭

评分☆☆☆☆☆

糾結過後其實也還好。。。managerial accounting 我來瞭

评分☆☆☆☆☆

封麵錯瞭!可惡

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