西方会计研究 英汉对照PDF电子书下载

1.An introduction to financial accounting 1

Objectives 1

The quest for financial accounting knowledge 1

Which managers should study financial accounting？ 2

Financial accounting 3

An introduction to financial accounting：The essence 5

2.The concepts of financial accounting 6

Objectives 6

Accounting standards 7

The Companies Act 1985/89 7

Financial accounting concepts 7

Self-Assessment 16

3.The recording system 18

Objectives 18

The data 18

Cash books，day books and ledgers 19

The double-entry system 21

Control accounts 26

Self-Assessment 27

4.The trading and profit and loss account 28

Objectives 28

The taading and profit and loss account 28

Self-Assessment 33

5.The balance sheet 36

Objectives 36

What is a balance sheet？ 37

Self-Assessment （The balance sheet 1） 38

The internal balance sheet of a company 39

Self-Assessment （The balance sheet 2） 47

6.Funds flow and cash floWStatements 49

Objectives 49

Why a funds flow？ 49

The flow of business funds 50

What has happened to cash？ 51

Comparing balance sheets 52

Self-Assessment （lainwar Ltd） 55

The cash floWStatement （FRS1） 56

Self-Assessment （Emmsock plc） 61

Self-Assessment （Festiclyn plc： cash flow） 64

What has happened to working capital？ 65

7.Ratio analysis： the interpretation of financial Statements 68

Objectives 68

Accounting ratios 68

Value added statements 84

Using the information 86

Self-Assessments 88

Self-Assessment （Thirstin leas Ltd） 88

Self-Assessment （Woodcroft plc） 90

Self-Assessment （Nether Ltd and Thong Ltd） 92

The limitations of ratio analysis 93

Self-Assessment （The problems of interfirm comparison） 94

8.The analysis of cases 95

Case 1：Martinez Tailoring Service 95

Case 2：Testing Paper of ACCA-1997 100

Case 3：The Littlepage Travel Agency 105

Case 4：Testing Paper of ACCA-2000 108

Case 5：The State Service Company of U.S.A 113

Case 6：Meredith Snelson Campus Pizzeria Inc 118

Case 7：Fairway Corporation 126

Case 8：Bronson Company 134

Case 9：Review of Accounting Cycle 138

Case 10：Jan King Distributing Company 141

Case 11：Austin Sound Stereo Center 143

Case 12：Elsimate Company 145

Case 13：Armored Financial Couriers 147

Case 14：Product Costing 149

Case 15：The Machines Net Present Value（NPV） 150

Case 16：Bain Company 151

Case 17：CPC International，Inc 153

Case 18：An IBM Division 154

Case 19：About Capital Budget 155

Case 20：The Aircraft Company 156

9.Suggested answers to self-assessment problems 157

Accounting concepts （Chapter 2） 157

Control accounts （Chapter 3） 158

The trading and profit and loss accounts （Chapter 4） 159

The balance sheet 1 （Chapter 5） 160

The balance sheet 2 （Chapter 5） 161

Lainwar Ltd （Chapter 6） 163

Emmsock plc （Chapter 6） 164

Festiclyn plc （Chapter 6） 167

Thirstin Leas Ltd （Chapter 7） 171

Woodcroft plc （Chapter 7） 172

Nether Ltd and Thong Ltd （Chapter 7） 175

The problems of interfirm comparison （Chapter 7） 177

核心内容汉语译文 179