具体描述
本书在美国非常受欢迎，为适应课堂教学的变化和会计教育变革委员会的要求，本版增添了大量的公司实际案例，在各章都附加了具有挑战性的阅读材料，不论对学生还是对教师来说，本书都是不可多得的标准教科书。
《企业财务报表分析与决策》 本书简介 在这个信息爆炸、竞争日益激烈的商业环境中，理解和解读企业财务报表的能力，已不再是会计专业人士的专属技能，而是每一位投资者、管理者、信贷员乃至市场分析师必备的核心素养。本书《企业财务报表分析与决策》正是为满足这一迫切需求而精心编撰的权威指南。它超越了基础的会计核算层面，直击财务信息的精髓，旨在培养读者运用财务数据进行深入洞察、风险评估和战略决策的能力。 一、 理论基石与实务衔接：构建坚实的分析框架 本书伊始，我们将从宏观角度审视财务报告在现代企业治理结构中的地位与作用。我们不会仅仅罗列会计准则，而是深入剖析不同会计政策选择对报表信息产生的影响，帮助读者理解“数字背后的故事”。 深入解析四大会表： 本书将四大核心财务报表——资产负债表、利润表、现金流量表和所有者权益变动表——视为一个有机整体进行讲解。我们不仅讲解如何编制这些报表，更侧重于如何“阅读”它们： 资产负债表（Balance Sheet）： 不仅关注资产的构成，更强调资产的流动性、质量与变现能力。我们将详细探讨非流动资产的评估、或有负债的处理，以及负债结构优化的战略意义。 利润表（Income Statement）： 核心在于盈利质量的判断。我们引入了持续经营利润、非经常性损益的识别方法，并深入分析了收入确认的复杂性，帮助读者区分“会计利润”与“真实盈利能力”。 现金流量表（Cash Flow Statement）： 被誉为“企业的血液”。本书认为，现金流是衡量企业生存能力的关键指标。我们将重点剖析经营活动现金流的含金量，识别投资和筹资活动中隐藏的财务风险。 所有者权益变动表： 揭示了企业资本结构变动的原因，是理解股东回报和企业留存收益政策的重要窗口。 二、 关键比率分析的深度挖掘与多维度应用 比率分析是报表分析的常用工具，但本书旨在避免传统教材中流于表面的简单计算。我们提供的是一套多维度、情境化的比率分析体系。 盈利能力分析： 引入毛利率、净利率之外，重点分析杜邦分析体系的升级应用，分解回报率（ROA, ROE）的驱动因素，探究驱动营业利润增长的根本动因（是销量驱动还是成本控制驱动）。 偿债能力与资本结构分析： 区分短期流动比率（流动比率、速动比率）与长期偿债能力（资产负债率、利息保障倍数）。我们深入探讨了资本结构的最优配置，分析杠杆效益与财务风险之间的权衡。 运营效率分析： 考察存货周转率、应收账款周转率背后的管理效率问题。例如，存货周转天数的延长，究竟是市场需求疲软所致，还是供应链管理失效的信号？ 成长能力与市场价值分析： 结合市场数据，分析每股收益（EPS）、市盈率（P/E）的合理区间，以及企业市场价值与其内在价值的偏差。 本书强调，比率分析必须建立在行业对标和趋势分析的基础之上，单一的比率数值几乎没有意义。 三、 现金流预测与管理决策 现金流分析是本书的重中之重。我们将现金流视为预测企业未来财务状况的“水晶球”。 自由现金流（FCF）的计算与应用： 详细阐述了调整后的自由现金流模型，并展示如何利用FCF来评估企业的内在价值（估值基础）以及其进行并购、分红或再投资的能力。 营运资本管理（Working Capital Management）： 探讨了如何通过优化应收账款、存货和应付账款的周期，最大化企业的现金循环效率，减少资金沉淀。 现金流预测： 介绍基于历史数据和业务假设的短期（月度/季度）现金流预测方法，帮助企业有效规划流动性，避免“账面盈利但现金短缺”的困境。 四、 特殊项目与财务风险识别 现代企业交易的复杂性使得财务报表中充满了需要深度解读的项目。本书致力于揭示这些“灰色地带”： 关联方交易的审查： 如何识别和评估关联方交易对财务指标的潜在操纵或利益输送。 收入确认的陷阱： 针对长期合同、订阅服务、分期收款等复杂收入模式，分析其潜在的激进会计处理风险。 商誉减值与资产减值测试： 深入讲解商誉的形成逻辑、减值测试的步骤，以及减值对企业长期盈利预期的影响。 财务预警信号的捕获： 建立一套系统的财务指标预警模型，识别潜在的财务困境（如过度依赖短期借款、利润增长远超现金流增长等）。 五、 财务报表在战略决策中的应用 本书的终极目标是将财务分析转化为商业洞察和战略行动。我们将财务分析的应用场景划分为几个关键领域： 1. 信贷决策（银行与供应商）： 如何根据报表判断借款人的还款意愿和能力，设定合理的信贷额度和条款。 2. 投资决策（兼并与收购）： 利用报表数据进行目标企业画像、协同效应评估和初步估值模型（如DCF法的输入项确定）。 3. 内部管理与绩效评估： 如何利用部门级的财务数据（成本中心、利润中心）进行责任会计和激励机制的设计，驱动运营改善。 4. 可持续发展报告（ESG的初步整合）： 探讨非财务信息如何逐步融入传统财务分析框架，以评估企业的长期风险与社会责任表现。 本书特色 本书采用了大量的真实上市公司案例（跨行业、跨国界），对每个分析工具的应用场景进行了细致的推演。每章节后附有实务操作清单和思考与讨论题，旨在培养读者从“数据收集者”向“价值创造者”的角色转变。 通过系统学习本书，读者将能够自信地穿透数字迷雾，准确把握企业的经营脉络，为自身的投资、管理或信贷决策提供坚实可靠的财务依据。
作者简介
克米特.D.拉森,得克萨斯大学奥斯汀分校会计教授。
芭芭拉.恰贝塔，那萨社区大学会计教授。
目录信息
Contents
Prologue
Your Introduction to Business,
Accounting, and Ethics
Accounting and Its Role in
Organizations
What Goes on in Organizations?
Using Accounting to Serve Intemal
Needs
Using Accounting to Serve Extemal
Needs
The Difference between Accounting and
Bookkeeping
Accounting and Computers
Why Studdy Accounting?
The Types of Accountants
The Fields of Accounting
Summary
The Importance of Ethics in
Accounting
1 Financial Statements and Accounting
Principles
Financial Statements
Assets, Liabiliries, and Equity
Generally Accepted Accounting Principles
(GAAP)
How Accounting Principles Are
Established
Intemational Accounting Standards
Understanding Generally Accepted
Accounting Principles
Legal Fonns of Business Organizations
Using the Balance Sheet Equation to
Provide Useful Information
The Effects of Transactions on the
Accoundng Equation
Revenue Recognitionn Principle
The Effects ofAdditional Transactions
on the Accounting Equattion
Understanding More about the Financial
Statements
Using the Information--Return on Equity
2 Recording Transactins
The Accounting Process
Source Documents and Business Papers
Recording Infonnation in the Accounts
The Ledger and the Chart of Accounts
Using T-Accounts
Using Debits and Credits in Double-Entry
Accounting
Examples of Debits and Credits
Accounts and the AccountingEquation
Transactions Are First Recorded in the Joumal
Balance Column Accounts
Posting Journal Entries
Preparing and Using the Trial Balance
Other Formatting Conventions
Using the Infonnation-The Debt Ratio
3 Adjusting the Accounts and Preparing the
Statements
Accounting Periods and Fiscal Years
Why Are the Accounts Adjusted at the
End of an Accounting Period?
The Adjusting Process
Accrual Basis Compared with Cash Basis
Accounting
Adjusting Specific Accounts
The Adjusted Trial Balance
Preparing Financial Statements frrom the Adjusted
Trial Balance
Removing Accrued Assets and Liabilities
from the Accounts
Classifying Balance Sheet Items
Equity on the Balance Sheet
Altemative Balance Sheet Formats
Using Code Numbers for Accounts
Using the Information--The Current Ratio
Appendlx A Recording Prepaid and Unearned
Items in Income Statement Accounts
4 The Work Sheet and the Closing Process
Using Work Sheets at the End of
Accounting Periods
Preparing the Work Sheet
Preparing Adjusting Entries from the
Work Sheet
Preparing Pinancial Statements from the
Work Sheet
Why Use a Work Sheet?
Altemate Formats of the Work Sheet
Closing Entries
Sources of Closing Entry Infonnation
The Post-Closing Trial Balance
The Ledger for Clear Copy Co.
Closing Entries for Corporations
A Review of the Accounting Cycle
Using the Infonnation-The Profit Margin
Appendix B Reversing Entries
5 Accounting for Merchandising Activities
The Nature of Merchandising Activities
Total Revenue from Sales
Measuring Inventory and Goods Sold
Calculating the Cost of Goods'Sold with a Periodic
Inventory System
Altemative Income Statement Formats
Closing Entries for Merchandising Companies
A Work Sheet for a Merchandising Company
The Adjusting Entry Approach to Recording the
Change in the Merchandise Inventory
Account
Using the Informadon--The Acid-Test Rado
6 Accounting Systems
The Components of an Accoundng System
Small and Large Computer-Based Systems
Custom-Designed and Off-the-Shelf Programs
Batch and On-Line Systems
Computer Networks
Special Joumals
Keeping a Separate Account for Each
Credit Customer
Maintaining a Separate Record for Each
Account Payable
Posdng the Sales Journal
Idendfying Posted Amounts
Cash Receipts Journal
Posting Rule
Purchases Joumal
The Cash Disbursements Joumal or Check
Register
Tesdng the Accuracy of the Ledgers
Sales Taxes
Sales Invoices as a Sales Joumal
Sales Retums
General Joumal Entries
Using the Infonnadon-Business Segments
7 Accoundng for Cash and the Principles of
Intemal Control
Cash, Cash Equivalents, and the Concept of
Liquidity
Intemal Control
Computers and Intemal Control
Intemal Control for Cash
The Voucher System and Control
The Voucher System and Expenses
The Petty Cash Fund
lllustradon of a Petty Cash Fund
Cash Over and Short
Reconciling the Bank Balance
lllustradon of a Bank Reconciliadon
Other Intemal Control Procedures
Using the Informadon-Days' Sales Uncollected
8 Short-Term Investments and Receivables
Short-Term Investments
Credit Sales and Receivables
Credit Card Sales
Maintaining a Separate Account for Each Credit
Customer
Bad Debts
Matching Bad Debt Expenses with Sales
Allowance Method of Accoundng for Bad
Debts
Esdmadng the Amount of Bad Debts Expense
Direct Write-Off Method of Accoundng for Bad
Debts
The Materiality Principle
Installment Accounts and Notes Receivable
Promissory Notes
Converdng Receivables into Cash before They
Are Due
Full-Disclosure Principle
Using the Informadon-Accounts Receivable
Turmover
9 Inventories and Cost of Goods Sold
Matching Merchandise Costs with Revenues
Items to Include in Merchandise inventory
Elements of Merchandise Cost
Taking an Ending Inventory
Assigning Costs to Inventory Items
Inventory Errors-Periodic System
Perpetual Inventory Systems
Comparing Joumal Entries under Periodic and
Perpetual Inventory Systems
Subsidiary Inventory Records--Perpetual
System
Lower of Cost or Market
The Conservatism Principle
The Retail Method of Estimating Inventories
Gross Profit Method of Estimating Inventories
Using the Information-Merchandise Tumover
and Days' Stock on Hand
10 Plant and Equipment
Plant Assets Compared to Other Types of Assets
Cost of a Plant Asset
Nature of Depreciation
Service (Useful) Life of a Plant Asset
Salvage Value
Allocating Depreciation
Depreciation for Partial Years
Depreciation on the Balance Sheet
Revising Depreciation Rates
Accelerated Depreciation
Revenue-and Capital Expenditures
Plant Asset Disposals
Exchanging Plant Assets
Using the Information-Total Asset Turmover
11 Natural Resources, Intangible Assets, and
Long-Term Investments
Natural Resources
Intangible Assets
/ Classifying Investments
Long-Tenn Investments in Securities
Investments in Intemational Operations
Using the Infonnation--Retum on Total Assets
12 Current and Long-Term Liabilities
Defining and Classifying Liabilities
Uncertain Aspects of Some Liabilities
Estimated Liabilities
Contingent Liabilities
Accounting for Known Liabilities
Payroll Liabilities
Employer's Payroll Taxes
Employec Benefits
Short-Tenn Notes Payable
Adjustments at the End of the Reporting Period
Long-Tenn Liabilities
Present Value Concepts
Compounding Periods, Shorter than a Year
Applying Present Value Concepts to Long-Term
Notes
Liabilities from Leasing
Using the Information--Times Fixed Interest
Charges Eamed
13 Corporations and Partnerships
CORPORATIONS
Characteristics of Corporations
Organizing a Corporadon
Organization Costs
Management of a Corporation
Stock Certificates and the Transfer of Stock
Authorization and Issuance of Stock
Par Value and Minimum Legal Capital
Stock Premiums and Discounts
No-Par Stock
Sale of Stock through Subscriptions
Corporate Dividends
Rights of Common Stockholders
Preferred Stock
Why Preferred Stock Is Issued
Convertible Preferred Stock
Stock Values
PARTNERSHIPS
Characteristics of Partnerships
Partnership Accoundng
Nature of Partnership Eamings
Division of Eamings
Using the Information-Dividend Yield
14 Additional Corporate Transactions; Reporting
Income and Retained Eamings; Eamings per
Sharc
CORPORATE DlVlDENDS AND OTHER STOCK
TRANSACTlONS
Retained Eamings and Dividends
Dividends Based on Contributed Capital
Stock Dividends
Stock Splits
Treasury Stock
Purchasing Treasury Stock
Reissuing Treasury Stock
Retiring Stock
REPORTlNG INCOME AND RETAlNED
EARNlNGSINFORMATlON
Continuing Operations
Discontinued Segments
Extraordinary Items
Changes in Accounting Principles
Eamings per Share Section of the Income
Statement
Prior Period Adjustments for Correcting Material
Errors
Changes in Accounting Estimates
Statement of Changes in Stockholders' Equity
EARNlNGS PER SHARE
Companies with Simple Capital Structures
Companies with Complex Capital Structures
Presenting Earnings per Share on the Income
Statement
Using the Infonnation--The Price-Earnings Ratio
15 Installment Notes Payable and Bonds
Installment Notes Payable
Borrowing by Issuing Bonds
Advantages of Issuing Bonds
Characteristics of Bonds
The Process of Issuing Bonds
Selling Bonds between Interest Dates
Bond Interest Rates
Bonds Sold at a Discount
Bonds Sold at a Premium
Accounting for Accrued Interest Expense
Retiring Bonds Payable
Mortgages as Security for Bonds and Notes
Using the Information-Pledged Assets to Secured
Liabilities
Present Value Tables
16 Reporting and Using Cash Flows in Decision
Making
Why Cash Flow Information Is Important
Statement of Cash Flows
Classifying Cash Transactions
Noncash Investing and Financing Activities
Preparing a Statement of Cash Flows
Grover Company: A Comprehensive Example
Reconciling Net Income to Net Cash Provided
(or Used) by Operating Activities
The Indirect Method of Calculating Net Cash
Provided (or Used) by Operating Activides
Adjustments for Changes in Current Assets and
Current Liabilities
Applying the Indirect Method to Grover Company
Using the Information--Cash FlBows
l7 Analyzing Financial Statements
Financial Reporting
Comparative Statements
Analysis of Short-Tenn Liquidity
Analysis of Long-Term Risk and Capital Structure
Analysis of Operatmg Efficiency and Profitability
Review of Financial Statement Ratios and Statistics
for Analysis
Standards of Comparison
l8 An Introduction to Managerial Accountmg
and Cost Accounting Concepts
Introduction to Managerial Accounting
Comparing Merchandising and ManufacturiDg
Activities
Financial Statements for a Manufacturing Company
The Difference between Period and Product Costs
Manufacturing Activities and the Manufacturing
Statement
Accounting for Manufacturing Activities with a
General Accounting System
Cost Flows and Joumal Entries under a General
Accounting System
Reporting Overhead Costs to Managers and to
Extemal Parties
Inventory Valuation Problems under a General
Accounting System
19 New Producdon Management Concepts and
Job Order Cost Accountmg Systems
New Production Management Concepts
Production Management and Cost Accounting '
Characteristics of Job Order Manufacturing
Operations
S.equence of Events in a Job Order Manufacturing
Operation
Job Order Operations of Service Companies
Job Order Cost Accounting
Materials Cost Flows and Related Documents
Labor Cost Flows and Related Documents
Overhead Cost Flows and Related Documents
Summary of All Manufacturing Cost Flows during
the Period
The Manufacturing Statement
Adjusting for Underapplied and Overapplied
Factory Overhead
20 Process Cost Accounting
Process Manufacturing Operations
Accumulating the Costs of Each Manufacturing
Process
Calculating and Using Equivalent Units of
Production
Accounting for Delta Processing Company's
Grinding Department
Accounting for Delta Processing Company's Mix-
ing Department
Transferring Costs to Finished Goods Inventory and
to Cost of Goods Sold
New Production Management Concepts and Process
Manufacturing Systems
2l Cost Allocation and Activity-Based Costing
Departmental Accounting
Creating Departments within a Business
Using Infonnation to Evaluate Departments
Obtaimng Infonnation about Departments
Allocating Expenses among Departments
Procedures for Allocating Costs and Expenses
Departmental Contributions to Overhead
Eliminating an Unprofitable Department
Controllable Costs and Expenses
Responsibility Accounting
Joint Costs
Activity-Based Costing
22 Cost-Volume-Profit Analysis
Quesdons Addressed by Cost-Volume-profit
Analysis
Cost Behavior
Assumptions Used in Cost-Volume-Profit Analysis
Identifying Cost Behavior
Finding the Break-Even Point
Drawing a CVP Chart
Finding the Income from an Expected Sales Level
Finding the Amount of Sales Needed for a Target
Net Income
Finding the Margin of Safety
Finding the Answers to Other Questions
Multiproduct Break-Even Point
Evaluating the Usefulness of Cost-Volumc-Profit
Analysis
23 The Master Budget: A Formal Plan for the
Business
The Importance of Budgeting
Benefits firom Budgeting
The Budget Committee
The Budget Period
The Master Budget
Preparing the Master Budget
IIlUlustrating the Preparation of the Master Budget
Flexible Budgets and Standard Costs
Fixed Budgets and Perfonnance Reports
24 FLEXlBLE BUDGETS
Prcparing a Flexible Budget
Flexible Budget Perfonnance Report
STANDARD COSTS
Setting the Amounts of Standard Costs
Variances
Assigning Standard Overhead Costs to Products and
Services
Overhead Variances
Using Standard Costs to Control a Business
Using Standard Costs for Service and Other
Nonmanufacturing Activities
Standard Costs in the Accounts
25 Capital Budgeting and Other Managerial
Decisions
CAPlTAL BUDGETlNG
Payback Period
Rate of Retum on Average Investment
Net Present Values
OTHER MANAGERlAL DEClSlONS
Replacing Plant Assets
Accepting Additional Business
Make or Buy Decisions
Other Cost Concepts
Scrapping or Reworking Defective Units
Process or Sell
Selecting a Sales Mix
Appendixes
C Payroll Reports, Records, and Procedures APD-l
D Accounting Principles, the FASB's Conceptual
Framework, and Altemative Valuation Methods
APD-lO
E Present and Future Values: An Expansion
APD-30
F Financial Statements and Related Disclosures from
Apple Computer, Inc.'s 1993 Annual Report
APD-42
G Financial Statements from the Annual Reports of
Federal Express Corporation and Ben & Jerry's
Homemade, Inc. APD-65
Comprehensive List of Accounts LA-l
Photo Credits PC-l
Index l-l
· · · · · · (收起)
Prologue
Your Introduction to Business,
Accounting, and Ethics
Accounting and Its Role in
Organizations
What Goes on in Organizations?
Using Accounting to Serve Intemal
Needs
Using Accounting to Serve Extemal
Needs
The Difference between Accounting and
Bookkeeping
Accounting and Computers
Why Studdy Accounting?
The Types of Accountants
The Fields of Accounting
Summary
The Importance of Ethics in
Accounting
1 Financial Statements and Accounting
Principles
Financial Statements
Assets, Liabiliries, and Equity
Generally Accepted Accounting Principles
(GAAP)
How Accounting Principles Are
Established
Intemational Accounting Standards
Understanding Generally Accepted
Accounting Principles
Legal Fonns of Business Organizations
Using the Balance Sheet Equation to
Provide Useful Information
The Effects of Transactions on the
Accoundng Equation
Revenue Recognitionn Principle
The Effects ofAdditional Transactions
on the Accounting Equattion
Understanding More about the Financial
Statements
Using the Information--Return on Equity
2 Recording Transactins
The Accounting Process
Source Documents and Business Papers
Recording Infonnation in the Accounts
The Ledger and the Chart of Accounts
Using T-Accounts
Using Debits and Credits in Double-Entry
Accounting
Examples of Debits and Credits
Accounts and the AccountingEquation
Transactions Are First Recorded in the Joumal
Balance Column Accounts
Posting Journal Entries
Preparing and Using the Trial Balance
Other Formatting Conventions
Using the Infonnation-The Debt Ratio
3 Adjusting the Accounts and Preparing the
Statements
Accounting Periods and Fiscal Years
Why Are the Accounts Adjusted at the
End of an Accounting Period?
The Adjusting Process
Accrual Basis Compared with Cash Basis
Accounting
Adjusting Specific Accounts
The Adjusted Trial Balance
Preparing Financial Statements frrom the Adjusted
Trial Balance
Removing Accrued Assets and Liabilities
from the Accounts
Classifying Balance Sheet Items
Equity on the Balance Sheet
Altemative Balance Sheet Formats
Using Code Numbers for Accounts
Using the Information--The Current Ratio
Appendlx A Recording Prepaid and Unearned
Items in Income Statement Accounts
4 The Work Sheet and the Closing Process
Using Work Sheets at the End of
Accounting Periods
Preparing the Work Sheet
Preparing Adjusting Entries from the
Work Sheet
Preparing Pinancial Statements from the
Work Sheet
Why Use a Work Sheet?
Altemate Formats of the Work Sheet
Closing Entries
Sources of Closing Entry Infonnation
The Post-Closing Trial Balance
The Ledger for Clear Copy Co.
Closing Entries for Corporations
A Review of the Accounting Cycle
Using the Infonnation-The Profit Margin
Appendix B Reversing Entries
5 Accounting for Merchandising Activities
The Nature of Merchandising Activities
Total Revenue from Sales
Measuring Inventory and Goods Sold
Calculating the Cost of Goods'Sold with a Periodic
Inventory System
Altemative Income Statement Formats
Closing Entries for Merchandising Companies
A Work Sheet for a Merchandising Company
The Adjusting Entry Approach to Recording the
Change in the Merchandise Inventory
Account
Using the Informadon--The Acid-Test Rado
6 Accounting Systems
The Components of an Accoundng System
Small and Large Computer-Based Systems
Custom-Designed and Off-the-Shelf Programs
Batch and On-Line Systems
Computer Networks
Special Joumals
Keeping a Separate Account for Each
Credit Customer
Maintaining a Separate Record for Each
Account Payable
Posdng the Sales Journal
Idendfying Posted Amounts
Cash Receipts Journal
Posting Rule
Purchases Joumal
The Cash Disbursements Joumal or Check
Register
Tesdng the Accuracy of the Ledgers
Sales Taxes
Sales Invoices as a Sales Joumal
Sales Retums
General Joumal Entries
Using the Infonnadon-Business Segments
7 Accoundng for Cash and the Principles of
Intemal Control
Cash, Cash Equivalents, and the Concept of
Liquidity
Intemal Control
Computers and Intemal Control
Intemal Control for Cash
The Voucher System and Control
The Voucher System and Expenses
The Petty Cash Fund
lllustradon of a Petty Cash Fund
Cash Over and Short
Reconciling the Bank Balance
lllustradon of a Bank Reconciliadon
Other Intemal Control Procedures
Using the Informadon-Days' Sales Uncollected
8 Short-Term Investments and Receivables
Short-Term Investments
Credit Sales and Receivables
Credit Card Sales
Maintaining a Separate Account for Each Credit
Customer
Bad Debts
Matching Bad Debt Expenses with Sales
Allowance Method of Accoundng for Bad
Debts
Esdmadng the Amount of Bad Debts Expense
Direct Write-Off Method of Accoundng for Bad
Debts
The Materiality Principle
Installment Accounts and Notes Receivable
Promissory Notes
Converdng Receivables into Cash before They
Are Due
Full-Disclosure Principle
Using the Informadon-Accounts Receivable
Turmover
9 Inventories and Cost of Goods Sold
Matching Merchandise Costs with Revenues
Items to Include in Merchandise inventory
Elements of Merchandise Cost
Taking an Ending Inventory
Assigning Costs to Inventory Items
Inventory Errors-Periodic System
Perpetual Inventory Systems
Comparing Joumal Entries under Periodic and
Perpetual Inventory Systems
Subsidiary Inventory Records--Perpetual
System
Lower of Cost or Market
The Conservatism Principle
The Retail Method of Estimating Inventories
Gross Profit Method of Estimating Inventories
Using the Information-Merchandise Tumover
and Days' Stock on Hand
10 Plant and Equipment
Plant Assets Compared to Other Types of Assets
Cost of a Plant Asset
Nature of Depreciation
Service (Useful) Life of a Plant Asset
Salvage Value
Allocating Depreciation
Depreciation for Partial Years
Depreciation on the Balance Sheet
Revising Depreciation Rates
Accelerated Depreciation
Revenue-and Capital Expenditures
Plant Asset Disposals
Exchanging Plant Assets
Using the Information-Total Asset Turmover
11 Natural Resources, Intangible Assets, and
Long-Term Investments
Natural Resources
Intangible Assets
/ Classifying Investments
Long-Tenn Investments in Securities
Investments in Intemational Operations
Using the Infonnation--Retum on Total Assets
12 Current and Long-Term Liabilities
Defining and Classifying Liabilities
Uncertain Aspects of Some Liabilities
Estimated Liabilities
Contingent Liabilities
Accounting for Known Liabilities
Payroll Liabilities
Employer's Payroll Taxes
Employec Benefits
Short-Tenn Notes Payable
Adjustments at the End of the Reporting Period
Long-Tenn Liabilities
Present Value Concepts
Compounding Periods, Shorter than a Year
Applying Present Value Concepts to Long-Term
Notes
Liabilities from Leasing
Using the Information--Times Fixed Interest
Charges Eamed
13 Corporations and Partnerships
CORPORATIONS
Characteristics of Corporations
Organizing a Corporadon
Organization Costs
Management of a Corporation
Stock Certificates and the Transfer of Stock
Authorization and Issuance of Stock
Par Value and Minimum Legal Capital
Stock Premiums and Discounts
No-Par Stock
Sale of Stock through Subscriptions
Corporate Dividends
Rights of Common Stockholders
Preferred Stock
Why Preferred Stock Is Issued
Convertible Preferred Stock
Stock Values
PARTNERSHIPS
Characteristics of Partnerships
Partnership Accoundng
Nature of Partnership Eamings
Division of Eamings
Using the Information-Dividend Yield
14 Additional Corporate Transactions; Reporting
Income and Retained Eamings; Eamings per
Sharc
CORPORATE DlVlDENDS AND OTHER STOCK
TRANSACTlONS
Retained Eamings and Dividends
Dividends Based on Contributed Capital
Stock Dividends
Stock Splits
Treasury Stock
Purchasing Treasury Stock
Reissuing Treasury Stock
Retiring Stock
REPORTlNG INCOME AND RETAlNED
EARNlNGSINFORMATlON
Continuing Operations
Discontinued Segments
Extraordinary Items
Changes in Accounting Principles
Eamings per Share Section of the Income
Statement
Prior Period Adjustments for Correcting Material
Errors
Changes in Accounting Estimates
Statement of Changes in Stockholders' Equity
EARNlNGS PER SHARE
Companies with Simple Capital Structures
Companies with Complex Capital Structures
Presenting Earnings per Share on the Income
Statement
Using the Infonnation--The Price-Earnings Ratio
15 Installment Notes Payable and Bonds
Installment Notes Payable
Borrowing by Issuing Bonds
Advantages of Issuing Bonds
Characteristics of Bonds
The Process of Issuing Bonds
Selling Bonds between Interest Dates
Bond Interest Rates
Bonds Sold at a Discount
Bonds Sold at a Premium
Accounting for Accrued Interest Expense
Retiring Bonds Payable
Mortgages as Security for Bonds and Notes
Using the Information-Pledged Assets to Secured
Liabilities
Present Value Tables
16 Reporting and Using Cash Flows in Decision
Making
Why Cash Flow Information Is Important
Statement of Cash Flows
Classifying Cash Transactions
Noncash Investing and Financing Activities
Preparing a Statement of Cash Flows
Grover Company: A Comprehensive Example
Reconciling Net Income to Net Cash Provided
(or Used) by Operating Activities
The Indirect Method of Calculating Net Cash
Provided (or Used) by Operating Activides
Adjustments for Changes in Current Assets and
Current Liabilities
Applying the Indirect Method to Grover Company
Using the Information--Cash FlBows
l7 Analyzing Financial Statements
Financial Reporting
Comparative Statements
Analysis of Short-Tenn Liquidity
Analysis of Long-Term Risk and Capital Structure
Analysis of Operatmg Efficiency and Profitability
Review of Financial Statement Ratios and Statistics
for Analysis
Standards of Comparison
l8 An Introduction to Managerial Accountmg
and Cost Accounting Concepts
Introduction to Managerial Accounting
Comparing Merchandising and ManufacturiDg
Activities
Financial Statements for a Manufacturing Company
The Difference between Period and Product Costs
Manufacturing Activities and the Manufacturing
Statement
Accounting for Manufacturing Activities with a
General Accounting System
Cost Flows and Joumal Entries under a General
Accounting System
Reporting Overhead Costs to Managers and to
Extemal Parties
Inventory Valuation Problems under a General
Accounting System
19 New Producdon Management Concepts and
Job Order Cost Accountmg Systems
New Production Management Concepts
Production Management and Cost Accounting '
Characteristics of Job Order Manufacturing
Operations
S.equence of Events in a Job Order Manufacturing
Operation
Job Order Operations of Service Companies
Job Order Cost Accounting
Materials Cost Flows and Related Documents
Labor Cost Flows and Related Documents
Overhead Cost Flows and Related Documents
Summary of All Manufacturing Cost Flows during
the Period
The Manufacturing Statement
Adjusting for Underapplied and Overapplied
Factory Overhead
20 Process Cost Accounting
Process Manufacturing Operations
Accumulating the Costs of Each Manufacturing
Process
Calculating and Using Equivalent Units of
Production
Accounting for Delta Processing Company's
Grinding Department
Accounting for Delta Processing Company's Mix-
ing Department
Transferring Costs to Finished Goods Inventory and
to Cost of Goods Sold
New Production Management Concepts and Process
Manufacturing Systems
2l Cost Allocation and Activity-Based Costing
Departmental Accounting
Creating Departments within a Business
Using Infonnation to Evaluate Departments
Obtaimng Infonnation about Departments
Allocating Expenses among Departments
Procedures for Allocating Costs and Expenses
Departmental Contributions to Overhead
Eliminating an Unprofitable Department
Controllable Costs and Expenses
Responsibility Accounting
Joint Costs
Activity-Based Costing
22 Cost-Volume-Profit Analysis
Quesdons Addressed by Cost-Volume-profit
Analysis
Cost Behavior
Assumptions Used in Cost-Volume-Profit Analysis
Identifying Cost Behavior
Finding the Break-Even Point
Drawing a CVP Chart
Finding the Income from an Expected Sales Level
Finding the Amount of Sales Needed for a Target
Net Income
Finding the Margin of Safety
Finding the Answers to Other Questions
Multiproduct Break-Even Point
Evaluating the Usefulness of Cost-Volumc-Profit
Analysis
23 The Master Budget: A Formal Plan for the
Business
The Importance of Budgeting
Benefits firom Budgeting
The Budget Committee
The Budget Period
The Master Budget
Preparing the Master Budget
IIlUlustrating the Preparation of the Master Budget
Flexible Budgets and Standard Costs
Fixed Budgets and Perfonnance Reports
24 FLEXlBLE BUDGETS
Prcparing a Flexible Budget
Flexible Budget Perfonnance Report
STANDARD COSTS
Setting the Amounts of Standard Costs
Variances
Assigning Standard Overhead Costs to Products and
Services
Overhead Variances
Using Standard Costs to Control a Business
Using Standard Costs for Service and Other
Nonmanufacturing Activities
Standard Costs in the Accounts
25 Capital Budgeting and Other Managerial
Decisions
CAPlTAL BUDGETlNG
Payback Period
Rate of Retum on Average Investment
Net Present Values
OTHER MANAGERlAL DEClSlONS
Replacing Plant Assets
Accepting Additional Business
Make or Buy Decisions
Other Cost Concepts
Scrapping or Reworking Defective Units
Process or Sell
Selecting a Sales Mix
Appendixes
C Payroll Reports, Records, and Procedures APD-l
D Accounting Principles, the FASB's Conceptual
Framework, and Altemative Valuation Methods
APD-lO
E Present and Future Values: An Expansion
APD-30
F Financial Statements and Related Disclosures from
Apple Computer, Inc.'s 1993 Annual Report
APD-42
G Financial Statements from the Annual Reports of
Federal Express Corporation and Ben & Jerry's
Homemade, Inc. APD-65
Comprehensive List of Accounts LA-l
Photo Credits PC-l
Index l-l
· · · · · · (收起)
读后感
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这本书的叙事方式简直像一位经验老到的会计师在耳边耐心讲解，完全没有一般教材那种生硬的、公式化的腔调。它把会计这门学科描绘成一门商业语言，而不是一堆需要死记硬背的规则。我尤其喜欢它在引入“权责发生制”和“收付实现制”对比时所下的功夫，作者用了一个非常生活化的例子——朋友借钱和还钱的场景，来阐释收入确认的时点差异，这个比喻让我瞬间茅塞顿开，以前在其他资料上看到的那些晦涩的定义，在这里一下子变得可视化、可理解了。再来说说它的实务联系，书中穿插了大量“实务聚焦”的小栏目，这些栏目虽然简短，但都紧密结合了当前最新的会计准则变动和行业热点，比如对小微企业特殊处理的简要介绍，这让我感觉我学到的知识不是脱离实际的“象牙塔理论”，而是真正能在职场上应用的东西。这种将理论深度与行业广度完美融合的写作手法，无疑是本书最大的亮点之一。
评分我非常注重学习资料的检索性和参考价值，而这本教材在这方面做得非常出色。书后的索引部分做得极其详尽，几乎每一个重要的专业术语、关键的会计准则编号，甚至是一些特殊交易名称，都能在索引中快速定位到它在书中的具体页码。这对于我后期进行复习和查阅特定知识点时极为方便，省去了大量翻页查找的时间。此外，书中对一些特定业务的处理，比如存货计价方法的差异对报表的影响，都使用了对比表格的形式呈现，将“先进先出法”和“加权平均法”在成本计算和期末存货价值上的具体差异一目了然地展示出来，非常直观。这本书的结构设计仿佛是在为你量身定制一个随身的专业工具箱，理论的深度足够支撑严肃的学习，而排版的清晰度又保证了日常使用的便捷性。它无疑是一本可以从入门用到工作后参考的扎实读物。
评分老实讲，我是一个对数字和逻辑结构感到头疼的人，拿起这本书前心里是充满忐忑的。然而，阅读体验的流畅度超出了我的预期。它没有一上来就猛攻那些复杂的会计恒等式，而是先花了一整章的时间来解释“会计信息”在商业决策中的作用，让你明白“为什么要学这个”，从动机上激发了学习的兴趣。书中对基础科目的讲解，比如资产、负债、所有者权益的界定，每一项都有清晰的界限和详尽的会计分录示例，而且这些示例的复杂度是循序渐进的，从最简单的现金交易，逐步过渡到复杂的预提与递延项目。让我印象深刻的是，它在处理“试算平衡表”时，不仅展示了如何编制，还深入分析了试算平衡表无法发现的错误类型，这体现了作者对会计工作流程的深刻理解，不仅教你“怎么做”，更教你“为什么会错”以及“如何避免错误”，这种全方位的指导让人感觉非常扎实可靠。
评分这本书的逻辑递进简直是教科书级别的范例。它不是简单地堆砌知识点，而是构建了一个严密的知识体系。比如，在学习完借贷记账法的基础框架后，作者立即引入了科目体系的层级结构——从一级科目到二级科目，再到明细账的对应关系，这种自上而下的梳理，让整个会计循环的脉络非常清晰。特别是当讲到编制财务报表时，作者没有把三大报表（资产负债表、利润表、现金流量表）割裂开来讲解，而是通过一个贯穿始终的完整经济业务循环案例，清晰地展示了每一笔交易是如何影响最终报表的勾稽关系的。看到利润表上的“净利润”如何最终流入资产负债表的“未分配利润”，那种豁然开朗的感觉是无与伦比的。这种系统化、动态化的讲解方法，帮助我建立起了一个整体的认知框架，而不是零散的知识点记忆。
评分这本书的装帧设计很有意思，封面采用了简洁的米白色调，配上手绘的线条图，给人一种既专业又不失亲切感的感觉。拿到手里沉甸甸的，纸张的质感也相当不错，印刷清晰，字号适中，即便是长时间阅读也不会觉得眼睛疲劳。尤其是那些图表和示例，排版非常用心，结构清晰，逻辑性很强。我特别欣赏作者在章节开头设置的“学习目标”和结尾的“关键点回顾”，这让我在开始阅读前就能对本章的重点有个大致的把握，读完后也方便查漏补缺。书中对一些复杂概念的解释，比如复式记账法的记账规则，作者没有直接抛出枯燥的定义，而是通过一个生动的商业场景案例来引入，这种“情景代入”的方式大大降低了初学者的理解门槛。随书附带的在线资源也很有价值，那些互动练习和模拟试题的质量很高，真实地反映了实际考试的难度和形式，为我平时的自我测试提供了极佳的材料。整体来说，从硬件到软件的配套，这本书都展现出了极高的专业水准和对读者友好的设计理念。
评分很枯燥啊，作为教材授课，不看不行
评分很枯燥啊，作为教材授课，不看不行
评分很枯燥啊，作为教材授课，不看不行
评分很枯燥啊，作为教材授课，不看不行
评分很枯燥啊，作为教材授课，不看不行
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