內容簡介
《會計學精選教材·財務會計報告與分析(第7版)》是為使用者作為未來成功的商業管理者而設計的,展示了為什麼財務報表是診斷一個公司問題和戰略以及貸款、投資、收購、招聘和政策決策的有用和有趣的工具。第7版用著名公司的真實案例和真實的數據將分析方法穿插書中,用商業活動方法將會計和商業的真實運作——營運、投資和財務聯繫起來,給學生提供了理解複雜商業問題和明智的戰略決策所需要的實踐技巧。
作者簡介
Earl K.stice,楊百翰大學普華永道會計學講座教授。他在《金融計量分析》、《會計學評論》、《會計研究評論》、《會計學教育》等雜誌上發表過多篇文章。
圖書目錄
Part 1 Introduction to Financial Statements xxiv
1 The Nature and Purpose of Financial Accounting
2 Overview of the Financial Statements
3 The Balance Sheet
4 The Income Statement
5 The Statement of Cash Flows
6 Introduction to Financial Statement Analysis
Case 1 IBM
Part 2 The Accounting Information System
7 The Accounting Information System
Part 3 Operating Decisions
8 Revenue Cycle: Sales, Receivables, and Cash
9 Cost of Goods Sold and Inventory
10 Expenditure Cycle: Other Operating Items
Case 2 Procter & Gamble
Part 4 Investing Decisions 485
11 Investments in Operating Assets
12 Investments in Securities
Case 3 Intel
Part 5 Financing Decisions
13 Financing with Debt
14 Financing with Equity
Case 4 AT&T
Part 6 Additional Reporting and Analysis
15 Accounting in a Global Market
16 Earnings Management
Case 5 Coca-Cola
Appendix A
Appendix B
Glossary of Terms