财务会计
2005-1
高等教育出版社
姜国华
341
1000000
本书分为三个部分。第一部分主要介绍会计的职能、意义和会计的三大报表：资产负债表、利润表和现金流量表。第二部分将会计信息和其经济意义进行了联系，为会计初学者讲述了会计信息的目的。第三部分逐个科目分析了会计中的主要项目。本书一改簿记式会计教学的缺点，给会计教学增加了投资与价值评估的内容。这样的教学对即将面对我国不断国际化、金融化、复杂化的经济和商业环境的学生是很有益处的。 本书适合用作本科、会计学专业硕士（MPAcc）和MBA项目初级会计课程的教材。
Rick Antle：美国耶鲁大学管理学院会计学教授，高级副院长。他从斯坦福大学取得博士学位，曾经在芝加哥大学任教。Antle教授是会计学与经济学交叉领域的专家，他的研究范围包括了审计师的动机和独立性，会计师事务所，管理层激励机制，效绩评估，资本市场和转移定价等。An
Part 1：Fundamentals of Accounting 1. Introduction to Financial Accounting What Is Accounting? Frameworks for Understanding Accounting Information Financial Histories: The Financial Statements Why Study Accounting? Decision Making Accounting Is More Than Just Numbers Economic Concepts Financial Value Wealth Economic Income Importance of Financial Value, Wealth, and Economic Income in Accounting Accounting Conventions Nature of Accounting Conventions Factors Affecting Accounting Conventions Institutional Context Conclusion Key Terms 2. Balance Sheet Concepts: Assets, Liabilities, and Equities Basic Definitions, Theory, and Examples The Entity Concept Assets: Definition Assets: Examples Assets: Valuation Liabilities: Definition Liabilities: Examples Liabilities: Valuation Equities: Definition Equities: Examples Examples: Concluding Remarks Balance Sheet Construction: Using the Accounting Identity An Example: Websell T-Accounts, Debits, and Credits Analyses Using Balance Sheet Information Condusion Key Terms 3. Income Statement Concepts: Income, Revenues, and Expenses Income (Loss) Revenues Expenses Gains and Losses Debits and Credits Conclusion Key Terms 4. Statement of Cash Flows: Operating, Investing, and Financing Activities Basic Definitions, Theory, and Examples ……PART 2：Valuation Basics and Accounting MeasuresPART 3：Topics in Financial ReportingFinal Thoughts
If the management of Union Plaza wants to borrow money from a bank to financethe purchase of new equipment, it improves its chances of getting the loan by providinginformation that shows that the loan and interest are likely to be repaid. This type ofevidence can be obtained from accounting records and reports. A regulator of a public utility improves the chances of making a wise decision aboutthe rates it allows the utility to charge its customers by looking at the utility's account-ing reports. The regulator assesses whether past prices were sufficient to maintain qual-ity service and adequate financial returns, or too generous given the services received bycustomers. A potential donor informs his decision about whether to donate to the GuggenheimMuseum by examining the museum's accounting statements. These statements help inevaluating the resources available to the organization and whether donated resources arelikely to be used for the intended purposes. ……
