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财务会计入门  影印版  第4版
财务会计入门  影印版  第4版

财务会计入门 影印版 第4版PDF电子书下载

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  • 电子书积分:10 积分如何计算积分?
  • 作 者:(英)诺贝斯(NobesC.)著
  • 出 版 社:北京:经济科学出版社
  • 出版年份:2003
  • ISBN:7505833987
  • 页数:237 页
图书介绍:本书阐述了财务会计的基础知识,内容丰富,涉及面广,具有较强的理论性、实际性和通用性。本书分四部分,共十六章。第一部分为引言,包括会计职能、会计人员和会计理论等;第二部分为会计方法,包括价值与利润、资产负债表、收入与费用、折旧和存货等;第三部分为企业会计,包括公司财务、公司财务报告和国际财务会计等;第四部分为财务信息,包括获利能力和变现能力等。每章后均有自测题,书后附有答案。
《财务会计入门 影印版 第4版》目录

1Introduction 1

1.1Accountingfunctions 1

1.2Accountants 2

1.3Institutionalcontext 3

1.4Accountingtheory 4

Self-assessmentquestions 4

Tutorialquestions 5

PartⅠTheaccountingmethod2Valueandprofit 9

2.1Value 9

2.2Profit 10

2.1Valuationmethods 11

FIGURES 11

2.3Summary 12

2.2Profitmeasures 12

Self-assessmentquestions 13

Tutorialquestions 13

3Thebalancesheet 15

3.1Thebusinessentity 15

TABLES 16

3.1BalancesheetofthebusinessofP.Smithasat31December1998 16

3.2Typesofasset 16

3.3Valuationconventions 17

3.5Liabilities 21

3.4Assetvaluationpractice 21

3.6Capital 22

3.7Summary 23

Self-assessmentquestions 24

Tutorialquestions 26

4.1Accountingperiods 27

4Revenuesandexpenses 27

4.2Theaccrualsconvention(revenues) 28

4.3Theaccrualsconvention(expenses) 30

4.4Debtorsandbaddebts 31

4.5Profitmeasurementconventions 32

4.6Theaccountingequation 33

4.7Profit,drawingsandcash 34

4.1Aprofitcalculation 34

4.8Summary 35

Self-assessmentquestions 36

Tutorialquestions 38

5Depreciation 39

5.1Thetraditionalconcept 39

5.1Straightlinedepreciation 40

5.1Straightlinedepreciationofnetcost 41

5.2Methodsofdepreciation 42

5.2Thereducingbalancemethod 43

5.3Thereducingbalanceformula 43

5.4Depreciationmethodscontrasted 44

5.5Theusagemethod 45

5.3Practice 46

5.6Assetvaluationmethods,1994 47

5.4Practicalproblems 47

5.5Replacement 49

5.7Theeffectonassetsofnotchargingdepreciation 50

5.6Furtherconsiderations 51

Self-assessmentquestions 53

5.7Summary 53

Tutorialquestions 55

6Stock 57

6.2Thecount 57

6.1Profitmeasurement 57

6.1Therelationbetweenstockvaluationandprofit 58

6.3Valuation 59

6.2Assignmentofoverheadsinthe300largestUKcompanies 60

6.4Historicalcostasaninputvalue 60

6.3Exampleofstockpurchases 61

6.5Currentreplacementcostasaninputvalue 64

6.6Practiceunderhistoricalcostaccounting 65

6.5Flowassumptionsforthedeterminationofcost 66

6.4Exampleofstockvaluation 66

6.7Currentvalueaccounting 66

6.8Long-termcontracts 67

6.9Summary 67

6.1Stockvaluation 68

Self-assessmentquestions 69

Tutorialquestions 73

7The Italianmethod 75

7.1History 75

7.2Doubleentry:explanationandjustiffcation 76

7.1Examplesoftransactions 77

7.2Themeaningof debit and credit 78

7.3CashaccountfromTable7.1 80

7.3Theadvantagesofdoubleentry 80

7.4Thetradingaccount:grossprofit 82

7.4TransactionsofArtistsMaterials 83

7.5TradingaccountofArtistsMaterialsfortheperiodending31December 84

7.6FurthertransactionsofArtistsMaterials 84

7.5Therestoftheprofitandlossaccount 84

7.7TradingandprofitandlossaccountofArtistsMaterialsfortheperiodending31December 86

7.6Stock,accrualsandprepayments 86

7.7Provisions 89

7.8Thebalancesheet 91

Self-assessmentquestions 92

7.9Summary 92

Tutorialquestions 93

8Accountingtechniques 95

8.1Booksandledgers 95

8.2Controlaccounts 96

8.3Thetrialbalance 96

8.1TrialbalanceextractedfromthebooksofF.Montefeltroasat31.12.99 97

8.4Thejournal 97

8.1Exampleofaiournalsheet 98

8.2JournalsheetofF.Montefeltrofor31.12.99 99

8.2TrialbalanceofF.Montefeltroasat31.12.99afterjournalsheetadjustments 100

8.4BalancesheetofF.Montefeltroasat31.12.99 101

8.5Incompleterecords 101

8.3TradingandprofitandlossaccountofF.Montefeltrofortheyearending31.12.99 101

8.6BalancesheetofS.Malatestaasat31.12.95 103

8.5CashaccountofS.Malatestaasat31.12.96 103

8.7TradingandprofitandlossaccountofS.Malatestafortheyearending31.12.96 105

8.8BalancesheetofS.Malatestaasat31.12.96 106

Appendix8.1:Theaudittrailinacomputerizedsystem 106

8.6Summary 106

Appendix8.2:Anexampleofthewiderusesofaccountinginformation 107

Self-assessmentquestions 108

Tutorialquestions 110

9.1Thepartnershipform 117

PartⅡAccountingforbusinessentities9Partnerships 117

9.2Taxationanddisclosure 118

9.1TrialbalanceofAlphaandBetaasat31December1998 119

9.3Accountingimplications 119

9.1JournalsheetforAlphaandBetaat31.12.98 120

9.2TradingandprofitandlossaccountofAlphaandBetafortheyearending31December1998 120

9.4Summary 120

9.3AppropriationaccountofAlphaandBeta 121

9.4CurrentaccountsofAlphaandBeta 121

9.5BalancesheetofAlphaandBetaasat31December1998 121

Self-assessmentquestions 121

Tutorialquestions 122

10Companies:law,taxandfinance 123

10.1Theneedforcapital 123

10.2Thecorporateentity 124

10.1Typesofexternallong-termfinance 125

10.3Typesofcapital 125

10.4Theseparationofownershipfrommanagement 127

10.5Taxation 128

10.1Effectofpayinginterestordividend 129

10.6Raisingfinance 131

10.2Thelong-termcapitalpositionofcompanyX 133

10.3ProfitsofcompanyXovertwoyears 133

10.7Newissues 134

10.8Financialadjustments 136

10.9Summary 136

Self-assessmentquestions 137

Tutorialquestions 138

11.1Regulatoryframework 139

11Companies:financialreporting 139

11.2Objectivesofcompanyreports 140

11.3Disclosureinannualreports 143

11.4Financialstatements 144

11.1Anabbreviatedverticalbalancesheet 145

11.2Apossiblepublishedprofitandlossaccount 147

11.5Groups 147

11.3PLtdabbreviatedbalancesheetasat31.12.98 148

11.5AbbreviatedconsolidatedbalancesheetofPLtdandsubsidiaryasat31.12.98 149

11.4SLtdabbreviatedbalancesheetasat31.12.98 149

11.7AbbreviatedconsolidatedprofitandlossaccountofPLtdandsubsidiaryfortheyearending31.12.98 150

11.6AbbreviatedconsolidatedbalancesheetofPLtdandsubsidiary(80%shareofSLtd)asat31.12.98 150

11.6Auditing 151

11.7Dividendpolicy 152

11.8Summary 153

Appendix11:FormatsforBritishannualfinancialstatementsfromSchedule4oftheCompaniesAct1985,asamendedbytheCompaniesAct1989 154

Self-assessmentquestions 160

Tutorialquestions 162

12.1Inflation 165

12Accountingunderinflation 165

12.2Effectsonaccounting 166

12.2Increaseinyearlyaverageofthegeneralindexofretailprices,1968-77 166

12.1Indexofretailprices,1968-77 166

12.3Generalorspecificadjustment 168

12.3Capitalmaintenanceconcepts 170

12.4Currentpurchasingpowersystems 171

12.5Currentvalueaccounting 172

12.6Currentcostaccounting 174

12.1ED18 svaluationofplant 175

12.7Revaluationsinthe1990s 176

12.8Summary 177

Self-assessmentquestions 178

Tutorialquestions 179

13Internationalfinancialaccounting 181

13.1Backgroundfactors 181

13.2Majorstockexchangesat31December1995 183

13.1Someprofessionalbodies 183

13.2Formsofbusinessorganization 184

13.3Companynames 185

13.3Accountingpractices 185

13.4Harmonization 185

13.4Atwo-groupclassification 186

13.5ImplementationofAccountingDirectivesaslaws 188

13.5Summary 188

Self-assessmentquestions 189

Tutorialquestions 190

PartⅢInterpretationoffinancialinformation 190

14Profitability 193

14.1Definitionsofaccountingaggregates 193

14.1AbbreviatedbalancesheetofAyLtdasat31March1998 194

14.2AbbreviatedbalancesheetofAyLtdasat31March1998 194

14.2Assetratiosandgearing 195

14.3Profitabilityratios 196

14.3ReturnoncapitalforBeeLtd 197

14.4Profitandsalesratios 198

14.4SalesandprofitofSeaLtd 199

14.5SalesandprofitofSeaLtdandpercentagesofsales 200

Self-assessmentquestions 201

14.5Summary 201

Tutorialquestions 202

15.1Thecashflowcycle 205

15Liquidity 205

15.2Cashcyclewithdebtorsandcreditorsadded 206

15.1Asimplecashcycle 206

15.4Cashcyclewithlong-termflowsadded 207

15.3Cashcyclewithshort-termborrowingandlending 207

15.1ApolloLtdbalancesheetsasat31December 208

15.2Flowstatements 208

15.3Cashflowstatements 209

15.2ApolloLtd:changesaffectingcash,1998 209

15.4JupiterLtdextractsfromtheprofitandlossaccountfortheyearending31December1998 210

15.3JupiterLtdbalancesheetsasat31December 210

15.4Themeasurementofliquidity 210

15.5JupiterLtdstatementofcashflowsfortheyearending31December1998 211

15.5Thereasonsforandcostsofholdingcurrentitems 213

15.6Cashforecastsandbudgets 216

15.5Exampleofacashbudget 216

Self-assessmentquestions 217

15.7Summary 217

Tutorialquestions 220

16Valuationofthebusiness 223

16.1Balancesheetassets 223

16.2Otherassets 224

16.1ParadigmLtdbalancesheet 224

16.2ParadigmLtdbalancesheetwith unconventional assetsadded 226

16.3Valuationbyexpectations 226

16.4Marketvaluations 228

16.5Summary 229

16.1Valuationmethods 230

Self-assessmentquestions 231

Tutorialquestions 232

Suggestedanswerstoself-assessmentquestions 233

Index 235

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