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财务会计(第九版)

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财务会计(第九版)

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定 价:¥45.00

作 者:(美)霍恩格论 等著

出 版 社:东北财经大学出版社

出版时间:2005-12-1

I S B N:9787810847162

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36.00元
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  • 财务会计(第9版)
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    60.00元
    价格
    60.00元
  • 财务会计-(第9版)
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    60.00元

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    内容简介

    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.

    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 Remember
    2 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 Regulation
    3 Recording Transactions
    Chapter Opner:Gap Inc.
    The Double-Entry Accounting System
    Debits and Credits
    ……
    4 Accrual Accounting and Finacial Statements
    5 Statement of Cash Flows
    6 Accounting for Sales
    7 Inventories and Cost of Goods Sold
    8 Long-Lived Assets and Depreciation
    9 Liabilities and Interest
    10 Stockholders' Equity
    11 Intercorporate Investments and Consolidations
    12 Financial Statement Analysis
    Glossary

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