本改编教材将会计知识与企业业务活动紧密结合，简单明了地说明了会计基本概念的理论基础及其内涵，强调了会计控制和会计程序的重要性，并介绍了企业主要资产项目、负债项目和股东权益项目的会计业务处理方法。全书突出了财务报表的重要性，力图将编写报表和读懂报表紧密结合，注重会计知识与企业实务的结合，适合高等学校会计学专业本科生及非会计学专业的本科生和研究生使用。
- 导读
- CHAPTeR 1 Uses of Accounting Information and the Financial Statements
- CHAPTeR 2 Analyzing Business Transactions
- CHAPTeR 3 Measuring Business Income
- CHAPTeR 4 Financial Reporting and Analysis
- CHAPTeR 5 The Operating Cycle and Merchandising Operations
- CHAPTeR 6 Inventories
- CHAPTeR 7 Cash and Receivables
- CHAPTeR 8 Current Liabilities and Fair Value Accounting
- CHAPTeR 9 Long-Term Assets
- CHAPTeR 10 Long-Term Liabilities
- CHAPTeR 11 Stockholders’ Equity
- CHAPTeR 12 The Statement of Cash Flows
- CHAPTeR 13 Financial Performance Measurement
- CHAPTeR 14 Investments
- Appendix Present Value Tables
- ENDNOTES
- 版权
