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開本:16開 紙張:膠版紙 包裝:平裝 是否套裝:否 國際標準書號ISBN:9787115415233 作者:(美)戴維·馬歇爾,韋恩·麥克馬納斯,丹尼爾·維勒 出版社:人民郵電出版社 出版時間:2016年04月 
" 編輯推薦 《會計學—— 數字意味著什麼》第9版做了全面更新,反映了*業界動態,補充了大量內容,並配套開發了一繫列優秀的學習工具。全書言簡意賅,條理清楚,習題豐富,讀者不僅能夠掌握會計學的基礎知識,而且能夠讀到原汁原味的地道專業英語。此“雙語教學版”非常適合高校本科生的雙語教學課。
《會計學—— 數字意味著什麼》第9版有兩大特點:
角度獨特:從會計信息使用者的角度出發,旨在幫助他們聽懂“商業語言”,理解會計信息,讀懂財務報表。
言簡意賅:相比於百科全書式的、大部頭會計學教材,本書盡量忽略數學、技術細節,更強調會計的基礎知識。 內容簡介 《會計學——數字意味著什麼》(第9版,雙語教學版)是一本讓讀者熟悉和理解公司和其他經濟組織財務報告的會計用書。《會計學——數字意味著什麼》的目的不是讓讀者成為編制財務報表的行家,而是讓讀者略過會計流程的技術細節,了解會計數字之間的關繫。因此,近30年來,《會計學——數字意味著什麼》英文原版一直是美國會計學入門課程用量*的四本書之一。
《會計學——數字意味著什麼》包括財務會計和管理會計兩個部分,共16章。具體章節如下:會計的今與昔;財務報表及會計概念與原則;財務報表數據的基本解釋;簿記過程和會計事項分析;流動資產的會計處理和列示;不動產、廠房、設備及其他非流動資產的會計處理和列示;負債的會計處理和列示;財務報表分析;成本計劃;成本控制等。 作者簡介 David H.Marshall isProfessor of Accounting Emeritus at Millikin University.He taught at Millikin,a small, independent university located in Decatur, Illinois, for25 years. He taught courses in accounting,finance, computer information systems, and business policy, and was recognizedas an outstanding teacher. The draft manu* of this book was written in1986 and used in a one-semester course that was developed for the non-businessmajor. Subsequently supplemented with cases, it was used in the business core accountingprinciples and managerial accounting courses. Concurrently, a one-credit hour accountinglaboratory taught potential accounting majors the mechanics of the accounting process.Prior to his teaching career, Marshall worked in public accounting and industryand he earned an MBA from Northwestern University. Professor Marshall’s interestsoutside academia include community service, woodturning, sailing, and travel.David H. Marshall is Professor of Accounting Emeritus at Millikin University.He taught at Millikin, a small, independent university located in Decatur, Illinois, for25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manu* of this book was written in 1986 and used in a one-semester course that was developed for the non-business major. Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit hour accounting laboratory taught potential accounting majors the mechanics of the accounting process. Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshall’s interests outside academia include community service, woodturning, sailing, and travel.
Wayne W. McManus makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semiretired consultant. He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and as a member of the College’s Board of Trustees. McManus now offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an M.S. in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois
University, and a master’s of law in taxation from the University of Missouri-Kansas City. He serves as a director of Endeavour Financial Corp. (EDV on the TSX exchange). He is an active member of the Cayman Islands Society of Professional Accountants and the local chapter of the CFA Institute. Professor McManus volunteers as a “professional” Santa each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast.
Daniel F. Viele is Professor of Accounting and currently serves as Associate Vice President for Academic Affairs at Webster University. He teaches courses in financial, managerial, and cost accounting, as well as accounting information systems. He has developed and taught numerous online graduate courses and for his leadership role in pioneering online teaching and learning, the university presented him with a Presidential Recognition Award. Professor Viele’s students and colleagues have also cited him its highest honor—the Kemper Award for Teaching Excellence. Prior to joining Webster University in 1998, he served as a systems consultant to the graphics arts University with Professor Marshall. Professor Viele holds an M.S. in Accounting from Colorado State University and has completed the Information Systems Faculty Development his dedication to teaching and innovative use of technology and in 2002 Webster awarded industry, and his previous teaching experience includes 10 years at Millikin Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University. He is a member of the American Accounting Association and the Institute of Management Accountants where he has served as President of the Sangamon Valley Chapter and as a member of the National Board of Directors. Professor Viele enjoys sports of all kind, boating, and a good book. 目錄 會計的今與昔 財務報表及會計概念與原則 財務報表數據的基本解釋 簿記過程和會計事項分析 流動資產的會計處理和列示 不動產、廠房、設備及其他非流動資產的會計處理和列示 負債的會計處理和列示 所有者權益的會計處理和列示 利潤表和現金流量表 公司治理、報表附注和其他財務信息 財務報表分析 管理會計及本—量—利之間的關繫 成本會計和報告繫統 成本計劃會計的今與昔
財務報表及會計概念與原則
財務報表數據的基本解釋
簿記過程和會計事項分析
流動資產的會計處理和列示
不動產、廠房、設備及其他非流動資產的會計處理和列示
負債的會計處理和列示
所有者權益的會計處理和列示
利潤表和現金流量表
公司治理、報表附注和其他財務信息
財務報表分析
管理會計及本—量—利之間的關繫
成本會計和報告繫統
成本計劃
成本控制
為決策而進行的成本分析
結束篇:會計的未來
附錄:英特爾公司2008年年報摘錄
索引 前言 Accounting has become knownas the language of business. Financial statements result from the accountingprocess and are used by owners/investors, employees, creditors, and regulatorsin their planning, controlling, and decision-making activities as they evaluatethe achievement of an organization’s objectives. Active study of this text willallow you to acquire command of the language and help you become an informeduser of accounting information. Accounting issues arelikely to touch the majority of career paths in today’s economy. Students whoseprincipal academic interests are not in accounting, but who are interested inother areas of business or nonbusiness areas, such as engineering, behavioralsciences, public administration and prelaw programs, will benefit from theapproach used in this book. Individuals aspiring to an MBA degree or othergraduate programs that focus on administration and management, who do not havean undergraduate business degree, will benefit from a course using this text.
Accounting has become known as the language of business. Financial statements result from the accounting process and are used by owners/investors, employees, creditors, and regulators in their planning, controlling, and decision-making activities as they evaluate the achievement of an organization’s objectives. Active study of this text will allow you to acquire command of the language and help you become an informed user of accounting information.
Accounting issues are likely to touch the majority of career paths in today’s economy. Students whose principal academic interests are not in accounting, but who are interested in other areas of business or nonbusiness areas, such as engineering, behavioral sciences, public administration and prelaw programs, will benefit from the approach used in this book. Individuals aspiring to an MBA degree or other graduate programs that focus on administration and management, who do not have an undergraduate business degree, will benefit from a course using this text.
Accounting: What the Numbers Mean takes the user through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, enhancing the student’s decision-making and problem-solving abilities from a user perspective. Achieving expertise in the preparation of financial statements is not an objective of this text. In short, we have designed these materials to assist those who wish to learn “what the numbers mean” without concentrating on the mechanical aspects of the accounting process.
Best wishes for successful use of the information presented here.
David H. Marshall
Wayne W. McManus
Daniel F. Viele
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