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财务会计

财务会计

  • 装帧: 平装
  • 出版社: 清华大学出版社
  • 作者: (美)戴维·斯派斯兰德(J.David Spiceland),(美)韦恩·托马斯(Wayne Thomas),(美)唐·赫尔曼(Don Herrmann) 著 著
  • 出版日期: 2015-05-01
  • 商品条码: 9787302397915
  • 版次: 1
  • 开本: 16开
  • 页数: 574
  • 出版年份: 2015
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内容简介
本书立足会计准则国际化趋同背景(特别是美国的公认会计准则与国际财务报告准则的趋同),以清晰的结构,展现了全面的会计学知识。阅读本书,读者既可以领略每个章节开始的令人印象深刻的案例,又可以通过本书的学习知道何为会计信息、如何使用会计信息以及如何事半功倍地掌握相应的知识点,还可以欣赏到作者优美的语言风格。
本书适合会计学、审计学、财务学专业本科生用作财务会计教材,也可作为金融学、管理学、经济学各专业会计学课程的参考教材。本书还可用作相关领域实务工作者的参考书。
作者简介
David Spiceland is profes-sor of accounting at the Uni-versity of Memphis,where he teaches intermediate accounting and other financial accounting courses at the undergraduate and master's levels.He received his BS degree in finance from the University of Tennes-see,his MBA from Southern Illinois University,and his PhD in accounting from the University of Arkansas.
Professor Spiceland's primary research interests are in earnings management and educational research.He has published articles in a variety of journals includ-ing The Accounting Review,Accounting and Business Research,Journal of Financial Research, and Journal of Accounting Education.David has received university and college awards and recognition for his teaching,research, and technological innovations in the class-room.David is lead author of McGraw-Hill's best-selling Intermediate Accounting text.
David is the Memphis Tigers' No.1 basketball fan.He enjoys playing basketball,is a former all-state line-backer,and an avid fisherman.Cooking is a passion for David,who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.Wayne Thomas is the John T.Steed Chair in Accounting at the University of Oklahoma,where he teaches introductory financial accounting to nearly 600 students per year.He received his bach-elor's degree in accounting from Southwestern Oklahoma State University,and his master's and PhD in accounting from Oklahoma State University.

Wayne Thomas's primary research interests are in markets-based accounting research,financial disclosures,financial statement analysis,and interna-tional accounting issues.He previously served as an editor of The Accounting Review and has published articles in a variety of journals including The Account-ing Review, Journal of Accounting and Economics,Journal of Accounting Research,Review of Accounting Studies,and Contemporary Accounting Research.He has won several research awards,including the Ameri-can Accounting Association's Competitive Manuscript Award.Professor Thomas has won teaching awards at the university, college,and departmental levels,and has received the Outstanding Educator Award from the Oklahoma Society of CPAs.
Wayne enjoys playing sports (basketball,tennis,golf,and ping pong),solving crossword puzzles,and coaching little league sports.He has participated in several adven-ture races,like you'll read about in the Great Adventures continuing problem at the end of each chapter.Don Herrmann is the Deloitte Pro-fessor of Accounting at Oklahoma State University,where he teaches financial accounting and inter-mediate accounting,and is direc-tor of the doctoral program.He received his bachelor's degree in business from John Brown University, his master's degree in accounting from Kansas State University,and his PhD in accounting from Oklahoma State University.

Don Herrmann's research interests are in earnings forecasts,segment reporting, financial state-ment analysis,and international accounting issues.He is past president of the American Accounting Asso-ciation International Section and has served on the editorial and review board of the top research journal in the field of accounting,The Accounting Review. He has published articles in a variety of journals includ-ing The Accounting Review,Journal of Accounting Research, Accounting Horizons,Journal of Business,Finance,and Accounting, and the Journal of Account-ing and Public Policy.Don Herrmann and Wayne Thomas often work together,having co-authored over 15 research articles.Professor Herrmann has received teaching awards at the department,college,and uni-versity levels, including Professor of the Year in the University Greek System.
Don, like his co-authors,is a big sports fan.He played tennis on scholarship in college and enjoys playing soccer,basketball,running,biking,and swim-ming.He also coaches soccer,basketball,and little league baseball in his home town.
目录
第1章财务会计概述
第2章会计循环:会计期间
第3章会计循环:会计期末
第4章现金与内部控制
第5章应收款项与销售
第6章库存与销货成本
第7章长期资产
第8章短期负债
第9章长期负债
第10章股东权益
第11章现金流量表
第12章财务报表分析

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