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商业决策中的会计学(Accounting for Decision Making)

商业决策中的会计学(Accounting for Decision Making)

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  • ISBN:9787569047905
  • 装帧:一般轻型纸
  • 册数:暂无
  • 重量:暂无
  • 开本:其他
  • 页数:304
  • 出版时间:2021-07-01
  • 条形码:9787569047905 ; 978-7-5690-4790-5

内容简介

本书为中英双语教材,分四个模块对决策会计学的基础知识进行讲解,同时结合案例开展分析。(1)入门模块——基础知识。从“社会为什么需要会计”这个根本问题入手,讨论会计的产生和发展、社会经济发展和技术进步对会计的影响、会计学科的主要分支、会计工作以及会计职业等主题,先给学生一个总括的会计观;再讲授借贷记账法的基本原理及其运用,学习会计循环,让学生初步了解复式簿记原理。(2)巩固模块——会计要素。本模块主要以财务报告的六大要素为主线,分别研讨如何具体确认、计量、记录企业的资产、负债、所有者权益、收入、费用和利润,具体分析财务报告的编制原理与方法,既结合会计学科的新发展、新动向,又结合实践中会计准则、内部控制、会计职业道德等内容的演进与发展,穿插了大量国内外的企业实际案例。 (3)应用模块——财务报表。财务报告是会计系统的很终产品。在财务报告编报的基础上,本课程还从报表使用者角度,阐述如何理解财务报表信息以及报表分析的基本原理与方法。(4)提高模块——综合案例分析。本模块为课程设置的综合运用与提高性模块,以保障本课程教学目标和理念得到实践。

目录

Chapter 1 What is accounting?
Learning objectives
Chapter-opening case
Chapter preview
Main part
1.1 The definition and goals of accounting
1.1.1 The definition and characteristics of accounting
1.1.2 Accounting objects and goals
1.2 Functions and methods of accounting
1.2.1 Accounting functions
1.2.2 Accounting method
1.3 Basic assumptions and basis of accounting
1.3.1 Basic accounting assumptions
1.3.2 Basis of accounting
1.4 Accounting information users and their quality requirements
1.4.1 Accounting information users
1.4.2 Accounting information quality requirements
Glossary
Chapter 2 How does economic business reflect?
Learning objectives
Chapter-opening case
Chapter preview
Main part
2.1 Where does the money come from and where does it go: static accounting elements
2.1.1 What the business owns: assets
2.1.2 Debts owed to others: liabilities
2.1.3 My family property: owner's equity
2.2 What is the business situation of the company: dynamic accounting elements
2.2.1 Business activities can bring resources: revenue
2.2.2 Operating activities will consume resources: expenses
2.2.3 What is the operating result: profit
2.3 One "basket" for one business: accounting titles and accounts
2.3.1 Accounting title
2.3.2 Accounting account
Glossary
Chapter 3 How should the account be recorded?
Learning objectives
Chapter-opening case
Chapter preview
Main part
3.1 Bookkeeping has rules: double-entry bookkeeping
3.1.1 Single-entry bookkeeping and double-entry bookkeeping
3.1.2 Debit and credit bookkeeping method
3.1.3 Accounting practice for business activities
3.2 Bookkeeping has a basis: accounting documents
3.2.1 Source documents
3.2.2 Recording vouchers
3.3 Bookkeeping has methods: accounting processing
3.3.1 The composition and types of accounting books
3.3.2 Setting and registration of accounting books
3.3.3 Reconciliation and closing account
3.3.4 Choose a suitable accounting processing procedure
Formula toolkit
Glossary
Chapter 4 How to prepare the reports?
Learning objectives
Chapter-opening case
Chapter preview
Main part
4.1 Preparatory work before preparation of accounting statements
4.1.1 Property checking
4.1.2 Other preparations
4.2 Analysis of the balance sheet structure
4.2.1 The content and function of the balance sheet
4.2.2 Structural characteristics of the balance sheet
4.2.3 The preparation method of the balance sheet
4.3 Analysis of income statement structure
4.3.1 The content and function of the income statement
4.3.2 Structural features of the income statement
4.3.3 How to prepare the income statement
4.4 Analysis of cash flow statement structure
4.4.1 The content and function of the cash flow statement
4.4.2 Structural characteristics of the cash flow statement
4.4.3 Preparation basis of cash flow statement
4.5 Analysis of the structure of the statement of changes in owner's equity
4.6 Notes to the financial statements
4.7 Cross-check relationship
4.7.1 Cross-check relationship between accounting subjects
4.7.2 Cross-check relationship between accounting statements in the same period
4.7.3 Cross-check relationship between the current financial statements and prior accounting statements
4.7.4 Cross-check relationship between the main table and the attached tables of financial statements
Glossary
Chapter 5 How to use the reports?
Learning objectives
Chapter-opening case
Chapter preview
Main part
5.1 Procedures and methods of statements analysis
5.1.1 Statements analysis procedures
5.1.2 Common methods of statements analysis
5.1.3 Analysis from the perspective of report users
5.2 Specific case analysis
5.
展开全部

作者简介

赵艺,西南石油大学经济管理学院副教授、硕士生导师、中国注册会计师。主持科研项目23项,包括主持国家社科基金项目1项、省部级项目5项、厅局级项目11项、校级项目6项;独著专著3部,在CSSCI、北大核心等期刊发表论文20余篇;担任项目负责人获得科研奖励3项,先后有5项研究成果被省、市政府部门采纳和应用。

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