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暂无浏览历史会计学原理(英文版 第7版)
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出 版 社：
机械工业出版社
- 出版时间：09/01/1998
- ISBN：7111064321
- 包装：简装
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定价：￥69.00
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编辑推荐
本书包括财务会计学和管理会计学两大部分。财务会计学主要包括：基本会计学原理、理财清单、收入结单、会计记录和体制、销售成本和财产清册、财务报告分析。管理会计学主要包括：管理会计学的本质、成本管理、管理控制环境、控制程序、战略计划及预算、管理会计学体系设计。本书运用大量的图形和表格来帮助读者对重要内容的理解，本书是会计及相关专业本科生和研究生的最佳教材之一，也是财务人员的好帮手。
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内容简介
本书包括财务会计学和管理会计学两大部分。财务会计学主要包括：基本会计学原理、理财清单、收入结单、会计记录和体制、销售成本和财产清册、财务报告分析。管理会计学主要包括：管理会计学的本质、成本管理、管理控制环境、控制程序、战略计划及预算、管理会计学体系设计。本书运用大量的图形和表格来帮助读者对重要内容的理解，本书是会计及相关专业本科生和研究生的最佳教材之一，也是财务人员的好帮手。
目录介绍
Contents
PART 1
financial accounting 1
1 The Nature and Purpose of Accounting 3
2 Basic Accounting Concepts:The Balance Sheet
3 Basic Accounting Concepts:The Income Statement
4 Accoungting Records and Systems
5 Revenue and Moneary Assets
6 Cost of Sales and Inventories
7 Long-Lived Assets and Their Amortization
8 Sources of Capital: Debt
9 Sources of Capital: Owners' Equity
10 Other Items That Affect Net Income
11 The Statement of Cash Flows
12 Acquisitiongs and Consolidated Statements
13 Financial Statement Analysis
14 Understanding Financial Statements
PART 2
MANAGEMENT ACCOUNTING
15 The Nature of Management Accounting
16 The Behavior of Costs
17 Full Costs and Their Uses
18 Additional Aspects of Product Costing Systems
19 Standard Costs ,Variable Costing Systems, Quality Costs, and Joint Costs
20 Productiong Cost Variances
21 Analyzing Other Variances
22 Control:The Management Control Environment
23 Control:The Management ControlProcess
24 Strategic Planning and Budgeting
25 Reporting and Evaluation
26 Short-Run Alternative Choice Decisions
27 Longer-Run Decisions:Capital Budgeting
28 Management Accounting System Design
Index
PART 1
financial accounting 1
1 The Nature and Purpose of Accounting 3
2 Basic Accounting Concepts:The Balance Sheet
3 Basic Accounting Concepts:The Income Statement
4 Accoungting Records and Systems
5 Revenue and Moneary Assets
6 Cost of Sales and Inventories
7 Long-Lived Assets and Their Amortization
8 Sources of Capital: Debt
9 Sources of Capital: Owners' Equity
10 Other Items That Affect Net Income
11 The Statement of Cash Flows
12 Acquisitiongs and Consolidated Statements
13 Financial Statement Analysis
14 Understanding Financial Statements
PART 2
MANAGEMENT ACCOUNTING
15 The Nature of Management Accounting
16 The Behavior of Costs
17 Full Costs and Their Uses
18 Additional Aspects of Product Costing Systems
19 Standard Costs ,Variable Costing Systems, Quality Costs, and Joint Costs
20 Productiong Cost Variances
21 Analyzing Other Variances
22 Control:The Management Control Environment
23 Control:The Management ControlProcess
24 Strategic Planning and Budgeting
25 Reporting and Evaluation
26 Short-Run Alternative Choice Decisions
27 Longer-Run Decisions:Capital Budgeting
28 Management Accounting System Design
Index
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