财务会计(第7版)(英文版)

本书特色

本书是“清华会计学系列英文版教材”之一，全书共分13个章节，主要对财务会计的基础知识作了介绍，具体内容包括财务报表、交易分析、内部控制和现金管理、长期投资与跨国经营、财务报表分析等。该书可供各大专院校作为教材使用，也可供从事相关工作的人员作为参考用书使用。

内容简介

本书涵盖了财务会计的基本概念、原则和理论方法，包括财务报表编制(资产负债表、损益表和现金流量表)、会计循环和财务报表分析。
作者在写作过程中，注意理论联系实际，书中例题、案例以及书后习题绝大多数为世界著名大公司的实例，容易引起读者的兴趣。
本书适合会计学、审计学、财务学专业本科生作为财务会计教材，也可作为金融学、管理学、经济学各专业学生会计学课程的参考教材。
本书中文翻译版已由清华大学出版社出版。

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相关资料

插图：In accounting, the word net refers to an amount after a subtraction. Net incomeis the profit left over after subtracting expenses and losses from revenues and gains.Net income is the single most important item in the financial statements.Revenues. Revenues ao not always carry the term revenue in their titles. For exam-ple, net sales revenue is often abbreviated as net sales. Net sales means sales revenueafter subtracting all the goods customers have returned to the company. Wal-Mart,Best Buy, and Gap get some goods back from customers due to product defects. YUM！Brands and other restauranteurs don't have much in the way of sales returns.YUM！ Brands has 2 sources of revenue: company sales （line 1） and fees thatYUM earns by licensing its products to others （line 2）.Expenses. Not all expenses have the word expense in their title. For example, YUM！Brands' largest expense is for Food and Paper （line 4）. Another tide of this expense isCost of goods sold. Cost of goods sold （also called cost of sales, line 4） represents thecost to YUM of the food it sold to customers. For example, suppose it costs Pizza Hut$3 to make a sausage pizza. Assume Pizza Hut sells the pizza for $10. Sales revenueis $10, and cost of goods sold is $3. Cost of goods sold is the major expense ofmerchandising entities such as Yum, Best Buy, Wal-Mart, and Safeway （the grocerystore chain）.

作者简介

作者：（美国）小沃尔特·T.哈里森（Walter T.Harrison Jr.） （美国）查尔斯·T.亨格瑞（Charles T.Horngren）小沃尔特·T.哈里森（Walter T.Harrison Jr.），美国贝勒大学教授，著名财会专家。查尔斯·T.亨格瑞（Charles T.Horngren），美国斯坦福大学会计学教授，美国会计学界和教育界享有盛誉的杰出学者，会计名人堂成员。