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内容提要:
这套英文教科书,内容全面,架构完备,既包括基本的会计学原理、财务会计和管理会计,也包括高层次的专题会计、财务报告和报表分析。
作者简介:
编辑推荐:
随着世界经济一体化进程的加快,会计信息作为国际通用商业语言的功能越来越强化。
目录:
STUDENT OWNER'S MANUAL iii 1 Accounting in Action 2 The Recording Process 3 Adjusting the Accounts 4 ComPletion of the Accounting Cycle 5 Accounting for Merchandising Operations 6 Inventores 7 Accounting Information Systems 8 Internal Control and Cash 9 Accounting for Receivables 10 Plant Assets, Natural Resources, and Intangible Assets 11 Current Liabilities and Payroll Accounting 12 Accounting Principles 13 Accounting for Partnerships 14 COrporations: Organization and Capital Stock Transactions 15 Corporations: Dividends, Retained Earnings, and Income Reporting 16 Long-Term Liabilities 17 Investthents 前言:
ABOUT THE AUTHORS
Jerry J. Weygandt, PhD,CPA,is Arthur Andersen Alumni Professor of Accounting at the Uni-
versity of Wsconsin -- Madison. He holds a Ph.D. in accounting from the University of Illi
nois. Articles by Professor Weygandt have appeared in the Accounting Review JOurnal ofAc-
coundng Research, Accounting Horizonsj Journal of Accountancy, and other academic and
professional journals. These articles have examined such financial reporting issues as account-
ing for price-level adjustments, pensions, convertible securities, stoc..
序言:
序
随着世界经济一体化进程的加快,会计信息作为国际通用商业语言的功能越来越强化。在中国加人WTO之后,中国经济正以更快的速度融人世界经济大潮之中。与此相适应,中国的会计标准必将进一步向国际标准靠拢。举世公认,由于多方面的原因,在会计标准国际化的过程中,美国的公认会计准则(GAAP)是最具影响力的。因此,更多地了解美国的GAAP,对于推动我国会计改革的进一步深化,加速中国会计标准的国际化,具有很重要的意义。在此背景下,中信出版社引进美国著名出版社出版的有重大影响的英文原版会计教科书,是一件很有意义的事情。
这套英文教科书,内容全面,架构完备,既包括基本的会计..
书摘:
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