会计学(英文版·第23版)(工商管理经典教材·会计与财务系列;双语教学推荐教材) 本书特色

《会计学(英文版·第23版)》是教育部高校工商管理类教学指导委员会·双语教学推荐教材,工商管理经典教材·会计与财务系列。

会计学(英文版·第23版)(工商管理经典教材·会计与财务系列;双语教学推荐教材) 目录

第1章 会计与企业概述第2章 经济业务分析第3章 调整过程第4章 完成会计循环第5章 会计系统第6章 商业企业会计第7章 存货第8章 《萨班斯一奥克斯利法案》，内部控制与现金第9章 应收款项第10章 固定资产和无形资产第11章 流动负债和工资第12章 公司：组织、股票交易和股利第13章 长期负债：债券和票据第14章 投资和公允价值会计第15章 现金流量表第16章 财务报表分析附录A 利率表附录B 耐克公司年报词汇表

会计学(英文版·第23版)(工商管理经典教材·会计与财务系列;双语教学推荐教材) 节选

Principles of Accounting（23e）以清晰的结构和创新的教学艺术，展现了*为全面的会计学基础知识内容。在世界各国，迄今已有超过1200万学生阅读了《会计学(英文版·第23版)》并从中受益。作者们在过去的共23个版本中长期坚持改革和创新，本次修订反映了准则的*新变化，对所选案例进行了大量的更新与充实，吸收了当前美国资本市场上*强有力的和*有效的技术。在改编过程中，本着“取其精华”的原则，删除了与中国资本市场目前的实际情况相差较远、国内会计学教学中往往不涉及或很少涉及的内容。例如，第12章，第18～26章，附录B～D及索引。为更好地适应国内高校会计学课程双语教学的学时设置要求，删除了每章后面的汇总和习题以及大部分的附录。《会计学(英文版·第23版)》同时由杜兴强教授组织进行了翻译，中文翻译版也将由中国人民大学出版社出版。

会计学(英文版·第23版)(工商管理经典教材·会计与财务系列;双语教学推荐教材) 相关资料

插图：Generally Accepted Accounting Principles If a company's management could record and report financial data as it saw fit, comparisons among companies would be difficult, if not impossible. Thus, financial accountants follow generally accepted accounting principles （GAAP） in preparing reports. These reports allow investors and other users to compare one company to another.Accounting principles and concepts develop from research, accepted accounting practices, and pronouncements of regulators. Within the United States, the Financial Accounting Standards Board （FASB） has the primary responsibility for developing accounting principles. The FASB publishes Statements of Financial Accounting Standards well as Interpretations of these Standards. In addition, the Securities and Exchange Commission （SEC）, an agency of the U.S. government, has authority over the accounting and financial disclosures for companies whose shares of ownership （stock） are traded and sold to the public. The SEC normally accepts the accounting principles set forth by the FASB. However, the SEC may issue Staff Accounting Bulletins on accounting matters that may not have been addressed by the FASB.Many countries outside the United States use generally accepted accounting principles adopted by the International Accounting Standards Board （IASB）. The IASB is-sues International Financial Reporting Standards （IFRSs）.Significant differences currently exist between FASB and IASB accounting principles. However, the FASB and IASB are working together to reduce and eliminate these differences into a single set of accounting principles. Such a set of worldwide accounting principles would help facilitate investment and business in an increasingly global economy.In this chapter and text, we emphasize accounting principles and concepts. It is by this emphasis on the “why”as well as the “how”that you will gain an understanding of accounting.

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