财务会计(第11版高等学校会计学类英文版教材)

鲍尔斯、尼德尔斯的《财务会计(第11版高等学 校会计学类英文版教材)》将会计知识与企业业务活 动紧密结合，简单明了地说明了会计基本概念的理论 基础及其内涵，强调了会制和会计程序的重要性，并 介绍了企业主要资产项目、负债项目和股东权益项目 的会计业务处理方法。全书突出了报表的重要性，力 图将编写报表和读懂报表紧密结合，注重会计知识与 企业实务的结合，适合高等学校会计学专业生及非会 计学专业的本科生和研究生使用。

CHAPTER 1 Uses of Accounting Information and the Financial Statements Accounting as an Information System Decision-Makers：The Users of AccountingInformation Accounting Measurement The Corporate Form of Business The Financial Statements and Their Elements Generally Accepted Accounting Principles STOP&REVlEW KEY TERMS AND RATIOS CHAPTER ASSIGNMENTS CHAPTER 2 Analyzing Business Transactions Measurement Issues Double·Entry System Business Transaction Analysis TheTrialBalance Recording and Posting Transactions CashFlowsandtheTimingof Transactions STOP&REVlEW KEYTERMS CHAPTER ASSIGNMENTS CHAPTER 3 Measuring Business Income ProfitabilityMeasurement Issues and Ethics Accrual Accounting The Adjustment Process Using the Adjusted Trial Balance to Prepare Financial Statements ClosingEntries Cash Flows from Accrual-Based Information STOP＆REVlEW KEYTERMS CHAPTER ASSIGNMENTS CHAPTER 4 Financial Reporting and Analysis Foundations of Financial Reporting Accounting Conventions forPreparing Financial Statements Classified Balance Sheet Forms ofthe Income Statement UsingFinancialRatiosforPerformance Evaluation ST0P＆REVIEW KEYTERMS AND RATIOS CHAPTER ASSIGNMENTS CHAPTER 5 The Operating Cycle and Merchandising Operations Managing Merchandising BusinessesTerms of Sale Perpetual Inventory System Periodic Inventory System Internal Controh Components，Activities，and Limitations Internal Control overMerchandising Transactions STOP&REVIEW KEYTERMS AND RATiOS CHAPTER ASSIGNMENTS CHAAPTER 6 Inventories Managing Inventories InventoryCostandValuation Inventory Cost Under the Periodic Inventory System Impact of Inventory Decisions InventoryCostUnderthePerpetual Inventory System Valuing InventorybyEstimation STOP&REVIEW KEYTERMS AND RATIOS CHAPTER ASSIGNMENTS CHAPTER 7 Cash and ReceivabIes Management Issues Related to Cash and Receivables Cash Equivalents and Cash Control UncoHectible Accounts Notes Receivable STOP＆REVlEW KEY TERMS AND RATlOS CHAPTER ASSIGNMENTS CHAPTER 8 Current Liabilities and Fair Value Accounting Management Issues Related to Current Liabilities 204 Colnnlon Types ofCurrent Liabilities Contingent Liabilities and Commitments Valuation Approaches to Fair Value Accounting AppficationsUsingPresentValue STOP&REVlEW KEY TERMS AND RATIOS CHAPTER ASSIGNMENTS CHAPTER 9 Long-Term Assets Management Issues Related to Long- Term Assets Acquisition Cost ofProperty,Plant,and Equipment Depreciation Disposal of Depreciable Assets Natural Resources Intangible Assets STOP&REVIEW KEYTERMS AND RATlOS CHAPTER ASSIGNMENTS CHAPTER 10 Long-Term Liabilities Management Issues Related to Long-Term Debt Financing The Nature of Bonds Accounting for the Issuance of Bonds Using Present Value to Value a Bond Amortization of Bond Discounts and Premiums Retirement and Conversion of Bonds STOP＆REVIEW KEY TERMS AND RATl0S CHAPTER ASSIGNMENTS CHAPTER 11 Stockholders'Equity Management Issues Related to Contributed Capital Components of Stockholders'Equity： Issuance of Stock for Cash and Other Assets Accounting for Treasury Stock Stock Dividends and Stock Splits The Statement of Stockholders'Equity and Book Value per Share STOP&REVlEW KEY TERMS AND RATIOS CHAPTER ASSlONMENTS CHAPTER 12 The Statement of Cash Flows Overview of the StatementofCash Flows Analyzing Cash Flows Step One：Determining Cash Flows from Operating Activities Step TWO：Determining Cash Flows from Investing Activities Step Three：Determining Cash Flows from FinanCing Activities Step Four：Preparing the Statement of Cash Flows STOP&REVIEW KEY TERMS AND RATl0S CHAPTER ASSIGNMENTS CHAPTER 13 FinanciaI Performance Measurement Foundations of Financial Performance Measurement EvaluatingQualityofEarnings Tools and Techniques of Financial Analysis Comprehensive Illustration of Financial Ratio Analysis STOP&REVIEW KEY TERMS AND RATIOS CHAPTER ASSIGNMENTS CHAPTER 14 InveStmentS Management Issues Related to Investments Short-TermInvestmentsin Equity Securities Long-Term Investments in Equity Securities ConsofidatedFinancial Statements Investments in Debt Securities STOP&REVIEW KEYTERMS CHAPTER ASSIGNMENTS APPENDIX Present Value Tables ENDNOTES