會計簡史 pdf epub mobi txt 電子書 下載2025
托馬斯‧金（Thomas King） 從小在威斯康星州的拉辛市長大，後考入哈佛大學學習人文科學。畢業後進入安達信會計師事務所紐約辦事處，擔任審計師。在此期間，他獲得瞭紐約大學會計學碩士學位，取得瞭注冊會計師（CPA）和注冊管理會計師（CMA）的資格認證。三年後進入哈佛商學院深造，並獲MBA學位。畢業後加入位於剋利夫蘭的前進保險公司（Progressive Insurance），從事營銷和管理方麵的工作。在保險公司工作瞭十年後重新迴歸會計行業，先後擔任會計主管、投資策略師和財務總監等職。
- 會計學
- 會計
- 財務
- 經濟學
- 商業
- 經管金融
- yy
- 現實
本書追本溯源地以近一個世紀以來會計領域最具爭議的若乾重點問題為綫索，分專題闡述瞭一些重要會計規則的來龍去脈。這些頗具爭議的會計問題，包括所得稅會計、通貨膨脹會計、無形資産的核算、股票期權、會計信息披露等。本書以財務會計為重點，同時涵蓋瞭財務會計、稅務會計、成本會計、管理會計等各個會計學分支。
本書意在嚮讀者展示每一種會計理論、每一項會計規則背後所反映齣來的深刻的社會背景，揭示經濟、政治（主要是政策和法律）、文化等各方麵因素對會計發展的綜閤影響，幫助讀者既知其然又知其所以然，從而幫助讀者深刻理解當前紛繁復雜的會計準則體係。
具體描述
讀後感
I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
評分I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...
用戶評價
不錯，簡單易懂
评分不錯，簡單易懂
评分介紹瞭美國會計準則的誕生過程，通過案例分析討論會計的演變及其閤理性。會計準則是否閤理需要與北京結閤，比如通貨膨脹的會計準則在通貨膨脹較為嚴重的時候纔會比較有用；並且會計有很大的政治屬性，由於利益群體的壓力，會計準則製定者會妥協。同時，企業五花八門很難指定適閤所有企業的會計準則，需要因地製宜考量。會計不是死闆的條條框框，而是一門藝術。
评分沒有曆史，很多準則就顯得生硬和不知所謂。所謂來龍去脈。
评分很適閤當入門級讀物
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