财务会计入门 影印版 第4版PDF电子书下载
- 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
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
- 《HTML5从入门到精通 第3版》(中国)明日科技 2019
- 《少儿电子琴入门教程 双色图解版》灌木文化 2019
- 《区块链DAPP开发入门、代码实现、场景应用》李万胜著 2019
- 《Python3从入门到实战》董洪伟 2019
- 《会说话是修养,管住嘴是教养》张笑恒著 2019
- 《会说话的植物》刘佳辉 2018
- 《微笑 影印本》N.达列基作 1947
- 《小提琴入门新教程 第3册》王中男著 2018
- 《小提琴入门新教程 第2册》王中男编著 2017
- 《会计学原理》邵瑞庆主编 2019
- 《中风偏瘫 脑萎缩 痴呆 最新治疗原则与方法》孙作东著 2004
- 《水面舰艇编队作战运筹分析》谭安胜著 2009
- 《王蒙文集 新版 35 评点《红楼梦》 上》王蒙著 2020
- 《TED说话的力量 世界优秀演讲者的口才秘诀》(坦桑)阿卡什·P.卡里亚著 2019
- 《燕堂夜话》蒋忠和著 2019
- 《经久》静水边著 2019
- 《魔法销售台词》(美)埃尔默·惠勒著 2019
- 《微表情密码》(波)卡西亚·韦佐夫斯基,(波)帕特里克·韦佐夫斯基著 2019
- 《看书琐记与作文秘诀》鲁迅著 2019
- 《酒国》莫言著 2019
- 《指向核心素养 北京十一学校名师教学设计 英语 七年级 上 配人教版》周志英总主编 2019
- 《信息系统安全技术管理策略 信息安全经济学视角》赵柳榕著 2020
- 《《走近科学》精选丛书 中国UFO悬案调查》郭之文 2019
- 《北京生态环境保护》《北京环境保护丛书》编委会编著 2018
- 《中医骨伤科学》赵文海,张俐,温建民著 2017
- 《美国小学分级阅读 二级D 地球科学&物质科学》本书编委会 2016
- 《指向核心素养 北京十一学校名师教学设计 英语 九年级 上 配人教版》周志英总主编 2019
- 《强磁场下的基础科学问题》中国科学院编 2020
- 《小牛顿科学故事馆 进化论的故事》小牛顿科学教育公司编辑团队 2018
- 《革命根据地军事经济史》龚泽琪主编 1994