会计与财务管理-第10版

CHAPTER 1 Accounting and Financial Statements 2第1章 会计与财务报表Enter the Worldof Business Former Enron CFO Talks aboutAccounting Fraud 3进入商业世界 前安然首席财务官谈会计欺诈Introduction4引言The Nature of Accounting4会计的本质Accountants4会计师Accounting or Bookkeeping?6会计还是簿记The Uses of Accounting Information7会计信息的应用The Accounting Process10会计流程The Accounting Equation10会计恒等式Double-Entry Bookkeeping11复式簿记The Accounting Cycle11会计循环Financial Statements14财务报表The Income Statement14损益表The Balance Sheet19资产负债表The Statement of Cash Flows23现金流量表Ratio Analysis: Analyzing Financial Statements25比率分析 ：分析财务报表Profitability Ratios26盈利能力比率Asset Utilization Ratios27资产利用率Liquidity Ratios28流动性比率Debt Utilization Ratios28债务利用比率Per Share Data29每股数据Industry Analysis30行业分析Importance of Integrity in Accounting31会计诚信的重要性So You Wanta to be an Accountant32 Review Your Understanding33 Revisitthe World of Business33 Learn the Terms34 Check Your Progress34 Get Involved34 Build Your Skills:Financial Analysis35 Solve the Dilemma: Exploring the Secretsof Accounting Build Your Business Plan: Accounting and Financial Statements35 35 See for Yourself Videocase: The Accounting Function at Goodwill Industries International Inc.36Team Exercise37CHAPTER 2 Money and theFinancial System 38 第2章 货币与金融体系Enter the Worldof Business 进入商业世界The Good and the Bad of a Cashless Society39无现金社会的好与坏Introduction40引言Money in the Financial System40金融体系中的货币Functions of Money40货币的职能Characteristics of Money41货币的特点Types of Money43货币的类型The American Financial System47美国的金融体系The Federal Reserve System47联邦储备系统Banking Institutions50银行机构Nonbanking Institutions53非银行机构Electronic Banking57电子银行Future of Banking58银行业的未来So You’re Interested in Financial Systemsor Banking61 Review Your Understanding61 Revisitthe World of Business62 Learn the Terms62 Check Your Progress62 Get Involved63 Build Your Skills:Managing Money63 Solve the Dilemma: Seeing the Financial Side of Business63 Build Your Business Plan: Money and the Finacial System64 See for Yourself Videocase: Controversy overBank Lending Policies64 Team Exercise65 CHAPTER 3 Financial Management and Securities Markets 66 第3章 财务管理与证券市场Enter the Worldof Business 进入商业世界Standard & Poor’sDefends Ratings67标准普尔捍卫评级 Introduction68引言Managing Current Assets and Liabilities68管理流动资产与流动负债Managing Current Assets68流动资产管理Managing Current Liabilities73流动负债管理Managing Fixed Assets75固定资产管理Capital Budgeting and ProjectSelection76资本预算与项目挑选Assessing Risk76风险评估Pricing Long-Term Money76为长期资金定价Financing with Long-Term Liabilities78使用长期负债融资Bonds: Corporate IOUs79债券 ：大公司的借条Types of Bonds79债券的类型Financing with Owners’ Equity80用所有者权益融资Investment Banking82投资银行The Securities Markets84证券市场Stock Markets85股票市场The Over-the-Counter Market85场外交易市场Measuring Market Performance86衡量市场绩效So YouWant to Workin Financial Management or Securities90 Review YourUnderstanding90 Revisit theWorld of Business91 Learn the Terms91 Check YourProgress92 Get Involved92 Build Your Skills: Choosing among Projects92 Solve the Dilemma: Surviving Rapid Growth93 Build Your Business Plan:Financial Management and Securities Market93 See for Yourself Videocase: Morningstar Inc. MakesInvesting Easier94 Team Exercise94 Appendix 附录Personal Financial Planning95个人财务规划Notes114 注释Glossary116术语表Photo Credits120图片版权