Fundamentals of Financial Accounting with Annual Report

Fundamentals of Financial Accounting with Annual Report pdf epub mobi txt 电子书 下载 2026

出版者:McGraw-Hill Higher Education
作者:Fred Phillips
出品人:
页数:0
译者:
出版时间:2005-2-1
价格:GBP 125.99
装帧:Hardcover
isbn号码:9780072992571
丛书系列:
图书标签:
  • 会计
  • 经济学
  • 经济
  • 教材
  • Economics
  • 财务会计
  • 基础
  • 财务报表
  • 会计学
  • 入门
  • 会计原理
  • Annual Report
  • 财务分析
  • 会计实务
  • 高等教育
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具体描述

Fundamentals of Financial Accounting, 1e, by Phillips/Libby/Libby presents an engaging, balanced, and appropriately paced analysis of the fundamentals of financial accounting. Its conversational writing style and selection of focus companies make it a real pleasure to read and learn about accounting, while also learning about the business activities of your students' favorite companies. Balance between preparer and user orientations is achieved throughout the entire book. Three of the first five chapters are focused inside the company on the accounting system, whereas the other two examine financial reporting from the perspective of decision makers outside the company. Thereafter, every chapter integrates these inside/outside perspectives by studying the accounting activities that take place inside the company and evaluating their impact on users outside the company. Topic coverage is paced appropriately for students new to accounting, and is reinforced at each step by self-study quizzes. Add to this the coaches who offer tips and other advice throughout each chapter, and you have the type of text that your students crave. FFA is simply the most student-friendly financial book on the market. Look throughout each chapter and you will soon see what is suggested by the image on the textbook's cover - the closer you look the more you'll understand

一部揭示企业运营脉络与财务智慧的深度探索 本书旨在为广大读者,无论您是初涉金融领域的学生,还是渴望深化财务理解的企业经营者,亦或是对企业价值评估充满好奇的投资者,提供一个全面、系统且富有洞察力的财务会计知识体系。我们深知,在信息爆炸、市场瞬息万变的今天,准确理解和运用财务信息,是做出明智决策、实现可持续增长的基石。因此,本书跳脱出枯燥的理论陈述,而是将财务会计的精髓与企业实际运营紧密结合,通过生动、详实的案例分析,引领您深入企业的心脏,洞悉其财务表现的蛛丝马迹,领悟财务数字背后的商业逻辑。 核心内容与结构设计: 本书共分为三个主要部分,层层递进,由浅入深地构建您的财务会计认知框架。 第一部分:财务会计的基石——理解与记录 我们首先从最基础的概念入手,为您打下坚实的财务会计理论基础。这一部分将系统介绍: 会计的本质与职能: 深入解析会计作为一门信息系统,在经济活动中扮演的角色,以及其在决策、控制、监督等方面的重要职能。您将理解会计不仅仅是记账,更是企业健康发展的“诊断仪”和“导航仪”。 会计信息使用者与需求: 明确谁是财务会计信息的主要使用者(如投资者、债权人、管理层、政府等),以及他们各自关注的财务信息重点,从而理解财务报告的设计初衷。 会计基本假设与原则: 详细阐述构成财务会计体系的基石,包括会计主体、持续经营、会计分期、货币计量等基本假设,以及权责发生制、收付实现制等会计原则。理解这些原则,是正确解读财务报表的前提。 会计要素与账户体系: 逐一剖析资产、负债、所有者权益、收入、费用、利润等核心会计要素的定义、特征及相互关系,并在此基础上介绍常用的账户类别及其记账规则。 复式记账法与借贷记账法: 深入浅出地讲解复式记账法的原理,即“有借必有贷,借贷必相等”,并通过大量实例演示,帮助您掌握借贷记账法的实际操作,理解每一笔经济业务是如何体现在资产负债表和利润表中的。 交易与事项的识别、计量与记录: 学习如何识别企业发生的经济交易和事项,并根据相关会计原则进行恰当的计量和记录,包括日常的采购、销售、费用支出、收入确认等。 会计凭证、账簿与报表的编制流程: 详尽展示从原始凭证的填制到记账凭证的生成,再到账簿的登记,最终编制出各类财务报表的完整流程。您将亲眼见证经济业务如何一步步转化为规范的财务报告。 会计信息的质量特征: 探讨会计信息的重要质量特征,如相关性、可靠性、可比性、可理解性等,以及如何通过规范的会计核算来提高财务信息的质量。 第二部分:财务报表的深度解读——透视企业经营业绩 在掌握了基础的会计核算方法后,本书将带领您进入财务报表的世界,学习如何从这些“企业体检报告”中提取有价值的信息。这一部分将侧重于: 资产负债表: 详细解析资产负债表的结构、各项内容的含义及其相互关系,包括流动资产、非流动资产、流动负债、非流动负债、所有者权益的构成。通过对资产负债表的分析,您可以了解企业的资产结构、偿债能力、资本结构等。 利润表(损益表): 深入剖析利润表的各个组成部分,如营业收入、营业成本、营业税金及附加、销售费用、管理费用、财务费用、利润总额、净利润等。学习如何分析企业的盈利能力、成本控制能力和运营效率。 现金流量表: 重点讲解现金流量表的编制原理及其三大构成部分——经营活动、投资活动和筹资活动的现金流。您将学会如何评估企业的现金生成能力、支付能力、偿债能力以及进行财务风险评估。 所有者权益变动表: 阐释所有者权益变动表的用途,以及如何通过它了解企业在一定时期内所有者权益的增减变动情况,包括股本变动、资本公积、盈余公积、未分配利润等。 财务报表附注: 强调财务报表附注的重要性,它是对报表项目进行补充说明、提供额外信息的重要渠道。我们将指导您如何阅读和理解附注中的关键信息,从而更全面地评估企业。 财务报表分析的基本方法: 介绍多种常用的财务报表分析工具,如趋势分析、比较分析、比率分析(盈利能力比率、偿债能力比率、营运能力比率、成长能力比率等)。通过这些方法,您可以量化地评估企业的财务状况和经营成果。 企业经营活动的财务反映: 结合具体的业务场景,例如收入的确认与计量、成本与费用的核算、存货的管理、固定资产的折旧、无形资产的摊销、借款与融资、股权融资等,讲解这些经营活动是如何在财务报表中得到体现的。 第三部分:财务会计的应用与延伸——走向决策与价值创造 在充分理解财务报表之后,本书将引导您将所学的财务会计知识应用于实际的商业决策和价值创造中。这一部分将涵盖: 财务会计在企业管理中的应用: 探讨财务会计信息如何支持管理层进行成本控制、定价策略、投资决策、预算管理、绩效评估等。 财务会计在投资决策中的应用: 讲解投资者如何利用财务报表和财务分析来评估公司的投资价值,识别潜在的投资机会与风险。 财务会计在信贷决策中的应用: 分析债权人如何通过财务报表来评估企业的信用风险,决定是否提供信贷以及信贷的条件。 企业内部控制与风险管理: 阐述健全的内部控制体系对于保证财务信息真实可靠、防范财务风险的重要作用。 财务会计的道德责任与职业操守: 强调会计人员的职业道德和诚信,以及会计信息失真的潜在危害。 财务会计的未来发展趋势: 展望财务会计领域可能的发展方向,如数字化转型、可持续会计(ESG)的兴起、大数据与人工智能在财务领域的应用等。 本书的独特价值: 理论与实践的高度融合: 本书的每一个概念都配有贴近现实的案例,帮助您将抽象的理论转化为具象的理解,并能直接应用于实际工作。 循序渐进的学习路径: 章节设计逻辑严谨,难度逐步提升,确保您在掌握基础知识后,能够稳健地迈向更复杂的财务分析。 生动形象的语言风格: 我们力求用清晰、易懂的语言,避免使用过于专业化和晦涩的术语,让财务会计不再是令人望而生畏的学科。 培养批判性思维: 本书不仅仅教您“是什么”,更引导您思考“为什么”,培养您对财务信息的批判性解读能力,不被表面的数字所迷惑。 赋能决策与价值创造: 最终目标是让读者能够运用财务会计知识,做出更明智的商业决策,提升企业价值,实现个人与组织的共同成长。 无论您是希望在学术上打下坚实基础的学生,还是需要在工作中运用财务信息做出决策的专业人士,亦或是希望更深刻理解企业运作模式的普通读者,本书都将是您不可或缺的伙伴。让我们一同踏上这段探索财务会计奥秘的旅程,解锁企业经营的内在逻辑,洞察价值创造的本质。

作者简介

Fred Phillips is a Professor and the George C. Baxter Chartered Accountants of Saskatchewan Scholar at the University of Saskatchewan, where he teaches introductory financial accounting. He also has taught introductory accounting at the University of Texas at Austin and the University of Manitoba. Fred has an undergraduate accounting degree, a professional accounting designation, and a PhD from the University of Texas at Austin. He previously worked as an audit manager at KPMG.. . Fred's main interest is accounting education. He has won eight teaching awards, including two national case-writing competitions. He has published instructional cases and numerous articles in journals like Issues in Accounting Education, Journal of Accounting Research, and Organizational Behavior and Human Decision Processes. Fred currently serves as an associate editor of Issues in Accounting Education, and he is a member of the Teaching And Curriculum and Two-Year College sections of the American Accounting Association. In his spare time, he likes to work out, play video games, and drink iced cappuccino. .

Robert Libby is the David A. Thomas Professor of Management at the Johnson Graduate School of Management at Cornell University, where he teaches the introductory financial accounting course. He previously taught at the University of Illinois, Pennsylvania State University, University of Texas at Austin, University of Chicago, and University of Michigan. He received his B.S. from Pennsylvania State University and his M.A.S. and Ph.D. from the University of Illinois; he is also a CPA.. . Bob is a widely published author specializing in behavioral accounting. He was selected as the AAA Outstanding Educator in 2000. His prior text, Accounting and Human Information Processing (Prentice Hall, 1981), was awarded the AICPA/AAA Notable Contributions to the Accounting Literature Award. He received this award again in 1996 for a paper. He has published numerous articles in the Journal of Accounting Research; Accounting, Organizations, and Society; and other accounting journals. He is past Vice President-Publications of the American Accounting Association and is a member of the American Institute of CPAs and the editorial boards of The Accounting Review; Accounting, Organizations, and Society; Journal of Accounting Literature; and Journal of Behavioral Decision Making..

Patricia Libby is Chair of the Department of Accounting and Associate Professor of Accounting at Ithaca College, where she teaches the undergraduate financial accounting course. She previously taught graduate and undergraduate financial accounting at Eastern Michigan University and the University of Texas. Before entering academe, she was an auditor with Price Waterhouse (now PricewaterhouseCoopers) and a financial administrator at the University of Chicago. She received her B.S. from Pennsylvania State University, her M.B.A. from DePaul University, and her Ph.D. from the University of Michigan; she is also a CPA.. . Pat conducts research on using cases in the introductory course and other parts of the accounting curriculum. She has published articles in The Accounting Review, Issues in Accounting Education, and The Michigan CPA. She has also conducted seminars nation-wide on active learning strategies, including cooperative learning methods..

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一,我发誓这是把“如何写报表”这一话题写得最最最最仔细的一本财务会计教材,细到到读者会完全没有兴致了。二,废话很多纸张很高档(导致一本书比一台14寸笔记本电脑附电池还重),同时每年修订一本,最大化利润的绝佳例子。

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纠结过后其实也还好。。。managerial accounting 我来了

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封面错了!可恶

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纠结过后其实也还好。。。managerial accounting 我来了

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封面错了!可恶

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