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财务会计(英文版·第11版)
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财务会计(英文版·第11版)

  • 作者:(美)沃尔特?小哈里森、查尔斯?亨格瑞、威廉?托马斯、温迪?蒂兹
  • 出版社:清华大学出版社
  • ISBN:9787302561934
  • 出版日期:2020年09月01日
  • 页数:0
  • 定价:¥115.00
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    内容提要
    本书涵盖了财务会计的基本概念、原则和理论方法,内容完整。 作者在写作过程中,注意理论联系实际,书中例题、案例以及书后习题绝大多数为世界**大公司的实例,容易引起读者的兴趣。教材在一开始即强调会计信息与决策的关系,各章节都体现了作者对决策与会计信息关系的重视。本书另一个特点是现金流量表项目贯穿始终。教材中各章节均注意强调会计处理中存在的职业道德问题,这对于会计师这一行业来说十分重要。书后还附有大量习题与案例。
    目录
    viiiPreface xvVisual Walk-Through xviiiChapter 1 The Financial Statements 1Spotlight The Walt Disney Company 1Explain Why Accounting Is the Language of Business 4Who Uses Accounting Information? 4Two Kinds of Accounting: Financial Accounting and Management Accounting 5Organizing a Business 5Explain and Apply Underlying Accounting Concepts, Assumptions, and Principles 7The Entity Assumption 8The Continuity (Going-Concern) Assumption 8The Historical Cost Principle 9The Stable-Monetary-Unit Assumption 9Apply the Accounting Equation to Business Organizations 11Assets and Liabilities 11Owners’ Equity 12Evaluate Business Operations Through the Financial Statements 14The Income Statement Measures Operating Performance 15The Statement of Retained Earnings Shows What a Company Did with Its Net Income 18The Balance Sheet Measures Financial Position 19The Statement of Cash Flows Measures Cash Receipts and Payments 22Construct Financial Statements and Analyze the Relationships Among Them 24Evaluate Business Decisions Ethically 26American Institute of Certified Public Accountants Code of Professional Conduct 28End-of-Chapter Summary Problem 30Chapter 2 Transaction Analysis 52Spotlight The Walt Disney Company records Millions of Transactions a Year! 52Explain What a Transaction Is 53Define “Account,” and List and Differentiate Between Different Types of Accounts 54Assets 54Liabilities 55Stockholders’ (Owners’) Equity 55Show the Impact of Business Transactions on the Accounting Equation 56Example: Alladin Travel, Inc. 56Transactions and Financial Statements 62Mid-Chapter Summary Problem 6**nalyze the Impact of Business Transactions on Accounts 67The T-Account 67Increases and Decreases in the Accounts: The Rules of Debit and Credit 67Additional Stockholders’ Equity Accounts: Revenues and Expenses 69Record (Journalize and Post) Transactions in the Books 70Copying Information (Posting) from the Journal to the Ledger 71The Flow of Accounting Data 72Accounts after Posting to the Ledger 76Construct and Use a Trial Balance 77Analyzing Accounts 78Correcting Accounting Errors 79Chart of Accounts 79The Normal Balance of an Account 80Account Formats 80Analyzing Transactions Using Only T-Accounts 81End-of-Chapter Summary Problem 83CoNTeNTsA01_the A thurosxiii vii ixChapter 3 Accrual Accounting & Income 106Spotlight september Is Busy at Walt Disney World Headquarters 106Explain How Accrual Accounting Differs from Cash-Basis Accounting 107Accrual Accounting and Cash Flows 108The Time-Period Concept 109Apply the Revenue and Expense Recognition Principles 109The Revenue Principle 109The Expense Recognition Principle 110Ethical Issues in Accrual Accounting 112Adjust the Accounts 112Which Accounts Need to Be Updated (Adjusted)? 112Categories of Adjusting Entries 113Prepaid Expenses 113Depreciation of Plant Assets 116Accrued Expenses 119Accrued Revenues 120Unearned Revenues 121Summary of the Adjusting Process 123The Adjusted Trial Balance 125Construct the Financial Statements 126Mid-Chapter Summary Problem 128Close the Books 133Classifying Assets and Liabilities Based on Their Liquidity 135Reporting Assets and Liabilities: The Walt Disney Company 135Formats for the Financial Statements 13**nalyze and Evaluate a Company’s Debt-Paying Ability 137Net Working Capital 138Current Ratio 138Debt Ratio 139How Do Transactions Affect the Ratios? 139End-of-Chapter Summary Problem 143Chapter 4 Internal Control & Cash 173Spotlight Cooking the Books at Green Valley Coffee Company: $10 Million Is a Lot of Beans! 173Describe Fraud and Its Impact 176Fraud and Ethics 178Explain the Objectives and Components of Internal Control 178The Sarbanes-Oxley Act (SOX) 179The Components of Internal Control 180Internal Control Procedures 181Information Technology 183Safeguard Controls 184Internal Controls for E-Commerce 184Security Measures 185The Limitations of Internal Control—Costs and Benefits 185Design and Use a Bank Reconciliation 186Signature Card 186Deposit Ticket 186Check 186Bank Statement 187Bank Reconciliation 187Preparing the Bank Reconciliation 188Online Banking 191Mid-Chapter Summary Problem 193Evaluate Internal Controls Over Cash Receipts and Cash Payments 195Cash Receipts over the Counter 195Cash Receipts by Mail 195Controls over Payment by Check 196Construct and Use a Cash Budget 198Report Cash on the Balance Sheet 200Compensating Balance Agreements 200End-of-Chapter Summary Problem 201Contents ixA01_ viii x ContentsChapter 5 Short-Term Investments & Receivables 217Spotlight Amazing Apple! short-Term Investments and Accounts receivable Are 14 Times as Large as Inventories! 217Account for Short-Term Investments 219Reasons to Invest in Other Companies 219Trading Securities 220Reporting on the Balance Sheet and the Income Statement 224Ethics and the Current Ratio 224Mid-Chapter Summary Problem 22**pply GAAP for Proper Revenue Recognition 226Shipping Terms 229Collection Within (vs. Outside) the Discount Period 229Sales Refunds, Returns, and Allowances 229Account for and Control Accounts Receivable 231Types of Receivables 231Internal Controls Over Cash Collections on Account 232How Do We Manage the Risk of Not Collecting? 232Evaluate Collectibility Using the Allowance for Uncollectible Accounts 234Allowance Method 235Direct Write-Off Method 240Computing Cash Collections from Customers 240Account for Notes Receivable 241Accounting for Notes Receivable 242Show How to Speed Up Cash Flow from Receivables 244Credit Card or Bankcard Sales 244Selling (Factoring) Receivables 245Reporting on the Statement of Cash Flows 245Evaluate Liquidity Using Two New Ratios 246Quick (Acid-Test) Ratio 246Accounts Receivable Turnover and Days’ Sales Outstanding 246End-of-Chapter Summary Problem 248Chapter 6 Inventory & Cost of Goods Sold 268Spotlight under Armour, Inc.: It’s About More than Clothing! 268Show How to Account for Inventory 271Sale Price vs. Cost of Inventory 272Accounting for Inventory in the Perpetual System 274Apply and Compare Various Inventory Cost Methods 276What Goes into Inventory Cost? 276Apply the Various Inventory Costing Methods 277Compare the Effects of FIFO, LIFO, and Average Cost on Cost of Goods Sold, Gross Profit, and Ending Inventory 279Keeping Track of Perpetual Inventories under LIFO and Weighted-Average Cost Methods 280The Tax Advantage of LIFO 281Mid-Chapter Summary Problem 282Explain and Apply Underlying GAAP for Inventory 284Disclosure Principle 284Lower-of-Cost-or-Market Rule 284Compute and Evaluate Gross Profit (Margin) Percentage, Inventory Turnover, and Days’ Inventory Outstanding (DIO) 286Gross Profit Percentage 286Inventory Turnover 287Use the COGS Model to Make Management Decisions 288Computing Budgeted Purchases 289Estimating Inventory by the Gross Profit Method 289A01_ Contents xiAnalyze Effects of Inventory Errors 290End-of-Chapter Summary Problem 293Chapter 7 Plant Assets, Natural Resources, & Intangibles 317Spotlight Fedex Corporation 317Measure and Account for the Cost of Plant Assets 320Land 320Buildings, Machinery, and Equipment 320Land Improvements and Leasehold Improvements 321Lump-Sum (or Basket) Purchases of Assets 321Distinguish a Capital Expenditure from an Immediate Expense 322Measure and Record Depreciation on Plant Assets 324How to Measure Depreciation 325Depreciation Methods 325Comparing Depreciation Methods 330Mid-Chapter Summary Problem 332Other Issues in Accounting for Plant Assets 333Depreciation for Tax Purposes 333Depreciation for Partial Years 335Changing the Useful Life of a Depreciable Asset 335Fully Depreciated Assets 337Analyze the Effect of a Plant Asset Disposal 337Disposing of a Fully Depreciated Asset for No Proceeds 338Selling a Plant Asset 338Exchanging a Plant Asset 339T-Accounts for Analyzing Plant Asset Transactions 340Apply GAAP for Natural Resources and Intangible Assets 342Accounting for Natural Resources 342Accounting for Intangible Assets 343Accounting for Specific Intangibles 343Accounting for Research and Development Costs 345Explain the Effect of an Asset Impairment on the Financial Statements 34**nalyze Rate of Return on Assets 347DuPont Analysis: A More Detailed View of ROA 348Analyze the Cash Flow Impact of Long-Lived Asset Transactions 349End-of-Chapter Summary Problem 352Chapter 8 Long-Term Investments & the Time Value of Money 374Spotlight Intel Holds several Different Types of Investments 374Stock and Bond Prices 376Reporting Investments on the Balance Sheet 376Analyze and Report Investments in Held-to- Maturity Debt Securities 377Analyze and Report Investments in Available-for- Sale Securities 379Accounting Methods for Long-Term Stock Investments 379The Fair Value Adjustment 381Selling an Available-for-Sale Investment 382Analyze and Report Investments in Affiliated Companies Using the Equity Method 383Buying a Large Stake in Another Company 383Accounting for Equity-Method Investments 384Analyze and Report Controlling Interests in Other Corporations Using Consolidated Financial Statements 386Why Buy Controlling Interest in Another Company? 386Consolidation Accounting 386The Consolidated Balance Sheet and the Related Work Sheet 387Goodwill and Noncontrolling Interest 388Income of a Consolidated Entity 388Mid-Chapter Summary Problem 390A01_ xii ContentsConsolidation of Foreign Subsidiaries 392Foreign Currencies and Exchange Rates 392The Foreign-Currency Translation Adjustment 393Report Investing Activities on the Statement of Cash Flows 394Explain the Impact of the Time Value of Money on Certain Types of Investments 395Present Value 396Present-Value Tables 397Present Value of an Ordinary Annuity 398Using Microsoft Excel to Calculate Present Value 399Using the PV Model to Compute Fair Value of Available-for-Sale Investments 401Present Value of an Investment in Bonds 401End-of-Chapter Summary Problems 403Chapter 9 Liabilities 422Spotlight southwest Airlines: Flying High! 422Account for Current and Contingent Liabilities 424Current Liabilities of Known Amount 424Current Liabilities That Must Be Estimated 430Contingent Liabilities 431Are All Liabilities Reported on the Balance Sheet? 432Summary of Current Liabilities 433Mid-Chapter Summary Problem 433Account for Bonds Payable and Interest Expense with Straight-Line Amortization 434Bonds: An Introduction 434Issuing Bonds Payable at Par (Face Value) 437Issuing Bonds Payable at a Discount 439Issuing Bonds Payable at a Premium 440Account for Bonds Payable and Interest Expense with Effective Interest Amortization 442Issuing Bonds Payable at a Discount 442Interest Expense on Bonds Issued at a Discount 443Partial-Period Interest Amounts 446Issuing Bonds Payable at a Premium 446Should We Retire Bonds Payable Before Their Maturity? 449Convertible Bonds and Notes 450Analyze and Differentiate Financing with Debt Versus Equity 451The Leverage Ratio 452The Times-Interest-Earned Ratio 453Understand Other Long-Term Liabilities 454Leases 454Types of Leases 454Do Lessees Prefer Operating Leases or Capital Leases? 455Pensions and Postretirement Liabilities 456Report Liabilities on the Financial Statements 457Disclosing the Fair Value of Long-Term Debt 458Reporting Financing Activities on the Statement of Cash Flows 458End-of-Chapter Summary Problems 459Chapter 10 Stockholders’ Equity 484Spotlight The Home Depot: Building Toward success 484Explain the Features of a Corporation 486Organizing a Corporation 487Stockholders’ Rights 488Stockholders’ Equity 489Classes of Stock 489Account for the Issuance of Stock 491Common Stock 491A Stock Issuance for Other Than Cash Can Create an Ethical Challenge 494Preferred Stock 495Mid-Chapter Summary Problem 496Authorized, Issued, and Outstanding Stock 497A01_ Contents xiiiShow How Treasury Stock Affects a Company 498How Is Treasury Stock Recorded? 498Retirement of Treasury Stock 499Resale of Treasury Stock 499Issuing Stock for Employee Compensation 500Summary of Treasury-Stock Transactions 501Account for Retained Earnings, Dividends, and Splits 501Should the Company Declare and Pay Cash Dividends? 502Cash Dividends 502Analyzing the Stockholder’s Equity Accounts 503Dividends on Preferred Stock 504Stock Dividends 505Stock Splits 506Summary of the Effects on Assets, Liabilities, and Stockholders’ Equity 507Use Stock Values in Decision Making 507Market, Redemption, Liquidation, and Book Value 507ROE: Relating Profitability to Stockholder Investment 509Report Stockholders’ Equity Transactions in the Financial Statements 511Statement of Cash Flows 511Statement of Stockholders’ Equity 512A Detailed Stockholders’ Equity Section of the Balance Sheet 513End-of-Chapter Summary Problems 515Chapter 11 Evaluating Performance: Earnings Quality, the Income Statement, & the Statement of Comprehensive Income 541Spotlight The Gap, Inc.: It’s About earnings 541Evaluate Quality of Earnings 543Revenue Recognition 544Cost of Goods Sold and Gross Profit (Gross Margin) 545Operating and Other Expenses 546Operating Income (Earnings) 546Account for Foreign-Currency Gains and Losses 547Dollars Versus Foreign Currency 547Reporting Foreign-Currency Gains and Losses on the Income Statement 548Reporting Foreign-Currency Exchange Gains and Losses on Cash and Cash Equivalents in the Statement of Cash Flows 549Should We Hedge Our Foreign-Currency- Transaction Risk? 549Account for Other Items on the Income Statement 549Interest Expense and Interest Income 549Corporate Income Taxes 549Which Income Number Predicts Future Profits? 551Discontinued Operations 552Accounting Changes 553Compute Earnings per Share 554Analyze the Statement of Comprehensive Income, Footnotes, and Supplemental Disclosures 555Reporting Comprehensive Income 555For Additional Details, Don’t Forget the Footnotes 556Nonfinancial Reports 558Differentiate Management’s and Auditors’ Responsibilities in Financial Reporting 558Management’s Responsibility 558Auditor Report 558End-of-Chapter Summary Problems 561Chapter 12 The Statement of Cash Flows 582Spotlight Google: The ultimate Answer (and Cash) Machine 582Identify the Purposes of the Statement of Cash Flows 584How’s Your Cash Flow? Telltale Signs of Financial Difficulty 585 xiv ContentsDistinguish Among Operating, Investing, and Financing Activities 586Two Formats for Operating Activities 587Prepare a Statement of Cash Flows by the Indirect Method 587Cash Flows from Operating Activities 589Cash Flows from Investing Activities 593Cash Flows from Financing Activities 594Noncash Investing and Financing Activities 597Mid-Chapter Summary Problem 598Prepare a Statement of Cash Flows by the Direct Method 601Cash Flows from Operating Activities 603Depreciation, Depletion, and Amortization Expense 604Cash Flows from Investing Activities 604Cash Flows from Financing Activities 604Noncash Investing and Financing Activities 604Computing Operating Cash Flows by the Direct Method 606Computing Investing and Financing Cash Flows 609Measuring Cash Adequacy: Free Cash Flow 610End-of-Chapter Summary Problems 612Chapter 13 Financial Statement Analysis 640Spotlight under Armour, Inc., Is a “red-Hot” Competitor! 640It Starts with the Big Picture 642Perform Horizontal Analysis 644Illustration: Under Armour, Inc. 644Trend Percentages 648Perform Vertical Analysis 649Illustration: Under Armour, Inc. 649Prepare Common-Size Financial Statements 652Benchmarking 652Benchmarking Against a Key Competitor 653Analyze the Statement of Cash Flows 653Mid-Chapter Summary Problem 656Use Ratios to Make Business Decisions 657Remember to Start at the Beginning: Company and Industry Information 658Now Let’s Do the Numbers 660Measuring Ability to Pay Current Liabilities 660Measuring Turnover and the Cash Conversion Cycle 663Measuring Leverage: Overall Ability to Pay Debts 666Measuring Profitability 667Analyzing Stock as an Investment 671The Limitations of Ratio Analysis 673Use Other Measures to Make Investment Decisions 674Economic Value Added (EVA). 674Red Flags in Financial Statement Analysis 675Efficient Markets 675End-of-Chapter Summary Problems 678AppEndix A: Apple Inc. Annual Report 2014 709AppEndix B: Under Armour, Inc. Annual Report 2014 709AppEndix C: Typical Charts of Accounts for Different Types of Businesses 709AppEndix d: Summary of Generally Accepted Accounting Principles (GAAP) 709AppEndix E: Summary of Differences Between U.S. GAAP and IFRS Cross Referenced to Chapter 709A01_

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