Financial Accounting： An Introduction To concepts，Methods，and Uses财务会计：概念、方法和使用
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作者： Clyde P. Stickney等著
出 版 社： Oversea Publishing House
出版时间： 1999-8-1字数：版次： 1页数： 956印刷时间： 1999/08/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780030259623包装： 精装内容简介
edition holds true to the original vision of teaching the subject from both the preparer and user perspective, but with a revision focused on greater accessibility to the variety of students taught. Two annual reports (Gateway and Ben JerryÆs) and an annual update program with price stability guarantee highlight the third edition package. --This text refers to an out of print or unavailable edition of this title.
目录
Preface
PART ONE OVERVIEW OF FINANCIAL STATEMENTS
CHAPTER 1 Introduction to Business Activities and Overview of Financial Statements and the Reporting Process
PART TWO ACCOUNTING CONCEPTS AND METHODS
CHAPTER 2 Balance Sheet: Presenting the Investments and Financing of a Firm
CHAPTER 3 Income Statement: Reporting the Results of Operating Activities
CHAPTER 4 Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities of Cash Flows
CHAPTER 5 Introduction to Financial Statement Analysis
PART THREE MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
CHAPTER 6 Receivables and Revenue Recognition
CHAPTER 7 Inventories: The source of Operating Profits
CHAPTER 8 Plant, Equipment, and Intangible Assets: The Source of Operating Capacity
CHAPTER 9 Liabilities: Introduction
CHAPTER 10 Liabilities: Off-Balance Sheet Financing,Leases, Deferred Income Taxes, Retirement
Benefits, and Derivatives
CHAPTER 11 Marketable Securities and Investments
CHAPTER 12 Reporting Earnings, Comprehensive Income, and shareholders' Equity
CHAPTER 13 Statement of Cash Flows: Another Look
PART FOUR SYNTHESIS
CHAPTER 14 Significance and Implications of Alternative Accounting Principles
Appendix
Compound Interest, Accounting, and Bond Tables
Glossary
Index