会计与财务管理 第10版 双语教学版PDF电子书下载

CHAPTER 1 Accounting and Financial Statements 2

Enter the World of Business Former Enron CFO Talks about Accounting Fraud 3

Introduction 4

The Nature of Accounting 4

Accountants 4

Accounting or Bookkeeping？ 6

The Uses of Accounting Information 7

The Accounting Process 10

The Accounting Equation 10

Double-Entry Bookkeeping 11

The Accounting Cycle 11

Financial Statements 14

The Income Statement 14

The Balance Sheet 19

The Statement of Cash Flows 23

Ratio Analysis： Analyzing Financial Statements 25

Profitability Ratios 26

Asset Utilization Ratios 27

Liquidity Ratios 28

Debt Utilization Ratios 28

Per Share Data 29

Industry Analysis 30

Importance of Integrity in Accounting 31

So You Want a to be an Accountant 32

Review Your Understanding 33

Revisit the World of Business 33

Learn the Terms 34

Check Your Progress 34

Get Involved 34

Build Your Skills： Financial Analysis 35

Solve the Dilemma： Exploring the Secrets of Accounting 35

Build Your Business Plan： Accounting and Financial Statements 35

See for Yourself Videocase： The Accounting Function at Goodwill Industries International Inc. 36

Team Exercise 37

CHAPTER 2 Money and the Financial System 38

Enter the World of Business The Good and the Bad of a Cashless Society 39

introduction 40

Money in the Financial System 40

Functions of Money 40

Characteristics of Money 41

Types of Money 43

The American Financial System 47

The Federal Reserve System 47

Banking Institutions 50

Nonbanking Institutions 53

Electronic Banking 57

Future of Banking 58

So You’re Interested in Financial Systems or Banking 61

Review Your Understanding 61

Revisit the World of Business 62

Learn the Terms 62

Check Your Progress 62

Get Involved 63

Build Your Skills： Managing Money 63

Solve the Dilemma： Seeing the Financial Side of Business 63

Build Your Business Plan： Money and the Finacial System 64

See for Yourself Videocase： Controversy over Bank LendingPolicies 64

Team Exercise 65

CHAPTER 3 Financial Management and Securities Markets 66

Enter the World of Business Standard ＆ Poor’s Defends Ratings 67

Introduction 68

Managing Current Assets and Liabilities 68

Managing Current Assets 68

Managing Current Liabilities 73

Managing Fixed Assets 75

Capital Budgeting and Project Selection 76

Assessing Risk 76

Pricing Long-Term Money 76

Financing with Long-Term Liabilities 78

Bonds： Corporate IOUs 79

Types of Bonds 79

Financing with Owners’ Equity 80

Investment Banking 82

The Securities Markets 84

Stock Markets 85

The Over-the-Counter Market 85

Measuring Market Performance 86

So You Want to Work in Financial Management or Securities 90

Review Your Understanding 90

Revisit the World of Business 91

Learn the Terms 91

Check Your Progress 92

Get Involved 92

Build Your Skills： Choosing among Projects 92

Solve the Dilemma： Surviving Rapid Growth 93

Build Your Business Plan： Financial Management and Securities Market 93

See for Yourself Videocase： Morningstar Inc.Makes Investing Easier 94

Team Exercise 94

Appendix Personal Financial Planning 95

Notes 114

Glossary 116

Photo Credits 120