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会计与财务管理 第10版 双语教学版PDF|Epub|txt|kindle电子书版本网盘下载
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- (美)O.C.费雷尔,杰弗里·赫特,琳达·费雷尔著 著
- 出版社: 北京:人民邮电出版社
- ISBN:9787115476340
- 出版时间:2018
- 标注页数:120页
- 文件大小:27MB
- 文件页数:133页
- 主题词:会计学-双语教学-教材-汉、英;财务管理-双语教学-教材-汉、英
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图书目录
CHAPTER 1 Accounting and Financial Statements2
Enter the World of Business Former Enron CFO Talks about Accounting Fraud3
Introduction4
The Nature of Accounting4
Accountants4
Accounting or Bookkeeping?6
The Uses of Accounting Information7
The Accounting Process10
The Accounting Equation10
Double-Entry Bookkeeping11
The Accounting Cycle11
Financial Statements14
The Income Statement14
The Balance Sheet19
The Statement of Cash Flows23
Ratio Analysis: Analyzing Financial Statements25
Profitability Ratios26
Asset Utilization Ratios27
Liquidity Ratios28
Debt Utilization Ratios28
Per Share Data29
Industry Analysis30
Importance of Integrity in Accounting31
So You Want a to be an Accountant32
Review Your Understanding33
Revisit the World of Business33
Learn the Terms34
Check Your Progress34
Get Involved34
Build Your Skills: Financial Analysis35
Solve the Dilemma: Exploring the Secrets of Accounting35
Build Your Business Plan: Accounting and Financial Statements35
See for Yourself Videocase: The Accounting Function at Goodwill Industries International Inc.36
Team Exercise37
CHAPTER 2 Money and the Financial System38
Enter the World of Business The Good and the Bad of a Cashless Society39
introduction40
Money in the Financial System40
Functions of Money40
Characteristics of Money41
Types of Money43
The American Financial System47
The Federal Reserve System47
Banking Institutions50
Nonbanking Institutions53
Electronic Banking57
Future of Banking58
So You’re Interested in Financial Systems or Banking61
Review Your Understanding61
Revisit the World of Business62
Learn the Terms62
Check Your Progress62
Get Involved63
Build Your Skills: Managing Money63
Solve the Dilemma: Seeing the Financial Side of Business63
Build Your Business Plan: Money and the Finacial System64
See for Yourself Videocase: Controversy over Bank LendingPolicies64
Team Exercise65
CHAPTER 3 Financial Management and Securities Markets66
Enter the World of Business Standard & Poor’s Defends Ratings67
Introduction68
Managing Current Assets and Liabilities68
Managing Current Assets68
Managing Current Liabilities73
Managing Fixed Assets75
Capital Budgeting and Project Selection76
Assessing Risk76
Pricing Long-Term Money76
Financing with Long-Term Liabilities78
Bonds: Corporate IOUs79
Types of Bonds79
Financing with Owners’ Equity80
Investment Banking82
The Securities Markets84
Stock Markets85
The Over-the-Counter Market85
Measuring Market Performance86
So You Want to Work in Financial Management or Securities90
Review Your Understanding90
Revisit the World of Business91
Learn the Terms91
Check Your Progress92
Get Involved92
Build Your Skills: Choosing among Projects92
Solve the Dilemma: Surviving Rapid Growth93
Build Your Business Plan: Financial Management and Securities Market93
See for Yourself Videocase: Morningstar Inc.Makes Investing Easier94
Team Exercise94
Appendix Personal Financial Planning95
Notes114
Glossary116
Photo Credits120