基本信息
·出版社：经济科学出版社
·ISBN：7505833987
·条码：9787505833982
·ISBN：7505833987
·条码：9787505833982
·版次：1
·装帧：平装
·开本：0开 0开
·装帧：平装
·开本：0开 0开
内容简介
本书分四部分，阐述了财务会计的基础知识，共十六章。第一部分为引言，包括会计职能、会计人员和会计理论等；第二部分为会计方法，包括价值与利润、资产负债表、收入与费用、折旧和存货等；第三部分为企业会计，包括合伙关系、公司财务、公司财务报告和国际财务会计等；第四部分为财务信息，包括获利能力和变现能力等。每章后均有自测题和指导题（书后附有答案），帮助学生学习、巩固每章讲述的内容，以提高学生的实际操作能力和运用技术方法的熟练程度。
目录
List of figure
List of tables
Preface to the Fourth Edition
1 Introduction
1.1 Accounting functions
1.2 Accountants
1.3 Institutional context
1.4 Accounting theory
Self-assessment questions
Tutorial questions
PartⅠThe accounting method
2 Value and Profit
2.1 Value
2.2 Profit
2.3 Summary
Self-assessment questions
Tutorial questions
3 The balance sheet
3.1 The business entity
3.2 Types of asset
3.3 Valuation conventions
3.4 Asset valuation practice
3.5 Liabilities
3.6 Capital
3.7 Summary
Self-assessment questions
Tutorial questions
4 Revenues and expenses
4.1 Accounting periods
4.2 The accruals convention(revenues)
4.3 The accruals convention(expenses)
4.4 Dettors and bad debts
4.5 Profit measurement conventions
4.6 The accounting equation
4.7 Proit ,drawings and cash
4.8 Summary
Self-assessment questions
Tutorial questions
5 Depreciation
6 Stock
7 The Italian method
8 Accounting techniques
PartⅡAccounting for business entities
9 Partnerships
10 Companies:Law,tax and finace
11 Companies:financial reporting
12 Accounting under inflation
13 International financial accounting
Part Ⅲ Interpretation of financial information
14 Profitability
15 Liquidity
16 Valuation of the business
Suggested answers to self-assessment questions
Index
List of tables
Preface to the Fourth Edition
1 Introduction
1.1 Accounting functions
1.2 Accountants
1.3 Institutional context
1.4 Accounting theory
Self-assessment questions
Tutorial questions
PartⅠThe accounting method
2 Value and Profit
2.1 Value
2.2 Profit
2.3 Summary
Self-assessment questions
Tutorial questions
3 The balance sheet
3.1 The business entity
3.2 Types of asset
3.3 Valuation conventions
3.4 Asset valuation practice
3.5 Liabilities
3.6 Capital
3.7 Summary
Self-assessment questions
Tutorial questions
4 Revenues and expenses
4.1 Accounting periods
4.2 The accruals convention(revenues)
4.3 The accruals convention(expenses)
4.4 Dettors and bad debts
4.5 Profit measurement conventions
4.6 The accounting equation
4.7 Proit ,drawings and cash
4.8 Summary
Self-assessment questions
Tutorial questions
5 Depreciation
6 Stock
7 The Italian method
8 Accounting techniques
PartⅡAccounting for business entities
9 Partnerships
10 Companies:Law,tax and finace
11 Companies:financial reporting
12 Accounting under inflation
13 International financial accounting
Part Ⅲ Interpretation of financial information
14 Profitability
15 Liquidity
16 Valuation of the business
Suggested answers to self-assessment questions
Index
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