财务会计(英文版第11版清华会计学系列英文版教材)

本书涵盖了财务会计的 基本概念、原则和理论方法 ，包括财务报表编制（资产 负债表、损益表和现金流量 表）、会计循环和财务报表 分析。 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 数为世界著名大公司的实例 ，容易引起读者的兴趣。 本书适合会计学、审计 学、财务学专业本科生作为 财务会计教材，也可作为金 融学、管理学、经济学各专 业学生会计学课程的参考教 材。

查尔斯·亨格瑞，美国斯坦福大学会计学教授、美国会计学界和教育界享有盛誉的杰出学者，会计名人堂成员。

About the Authors Preface Visual Walk-Through Chapter 1 The Financial Statements SPOTLIGHT The Walt Disney Company Explain Why Accounting Is the Language of Business Who Uses Accounting Inrormation? Two Kinds of Accounting: Financial Accounting and Management Accounting Organizing a Business Explain and Apply Underlyjng Accounting Concepts, Assumptions, and Principles The Entity Assumption The Continuity (Going-Concern) Assumption The Historical Cost Principle The Stable-Monetary-Unit Assumption Apply the Accounting Equation to Business organizations Assets and Liabilities Owners'' Equity Evaluate Business Operations Through the Financial Statements The Income Statement Measurcs Operating Performance The Statement of Retained Earnings Shows What a Company Did with Its Net Income The Balance Sheet Measures Financial Position The Statement of Cash FIows Measures Cash Receipts and Payment Construct Financial Statements and Analyze the Relationships Among Them Evaluate Business Decisions Ethically American Institule of Certified Public Accountants Code of Professional Conduct End-of-Chapter Summary Problem Chapter 2 Transaction Analysls SPOTLIGHT The Walt Disney Company Records Millions of Transactions a Year! Explain What a Transaction Is Define \\\"Account,\\\" and List and Differentiate Between Different Dpes of Accounts Assets Liabilities Stockholders'' (Owners'') Equity Show the Impact of Business Transactions on the Accounting Equation Example: Alladin Travel, Inc. Transactions and Financial Statements Mid-Chapter Summary Problem Analyze the Impact of Business Transactions on Accounts The T-Account Increases and Decreases in the Accounts: The Rules of Debit and Credit Additional Stockholders'' Equity Accounts: Revenues and Expenses Record (Journalize and Post) Transactions in the Books Copying Information (Posting) from the Journal to the Ledger The Flow of Accounting Data Accounts ancr Posting to the Ledger Construct and Use a Trial Balance Analyzing Accounts Correcting Accounting Errors Chart of Accounts The Normal Balance of an Account