本书涵盖了簿记、会计、财务管理的有关内容，具体分为三大部分，第一部分是基础会计，第二部分是财务会计，第三部分是财务管理，将三个部分分别清晰地进行了论述，便于学生能够循序渐进、由浅入深地进行学习。在第一部分，介绍了会计基本知识，会计要素、会计方程式、会计循环等，对基础会计做了较为全面的介绍。在第二部分中，阐述了资产、负债、所有者权益的具体知识，还讲述了财务报表的内容。第三部分则针对财务管理的专业知识，分别从融资、投资、营运资金和利润分配等角度进行阐述。
样章试读
目录
PART１ ACCOUNTING
UNIT１ BasicAc
outing Chapter１ IntroductiontoAc
ounting ２
１．１
DefinitionofAc
ounting ２
１．２
Profes
ionofAc
ounting ２
１．３
TypesofAc
ountingInformation ４
１．４
FinancialAc
ountingMeasurementBases ４ MoreKnowledge ７ Chapter２ TheStructureandChartofAc
ounts １１
２．１
Ac
ountTitle １１
２．２
TheStructureofAc
ounts １５ MoreKnowledge １７ Chapter３ TheAc
tingEquationandDoubleEntryBookke
ping １８
３．１
Ac
ountinments １８
gElenuo
３．２
TheAc
ountingEquation １９
３．３
DoubleEntry ２２ Chapter４ Ac
ountingCycle(Ⅰ) ２５
４．１
TheJournalandJournalizingTransactions ２５
４．２
TheLedgerandPostingTransactions ２８
４．３
PreparingaTrialBalance ３２ Chapter５ Ac
ountingCycle(Ⅱ) ３８
５．１
TimePeriodPrincipleandtheNe
dforAdjustments ３８
５．２
Ac
rualVersusCashBasisofAc
ounting ３８
５．３
PrepareAdjustingEntries ３９
５．４
TheAdjustedTrialBalanceandPreparationofFinancialStatements ４３
５．５
TheWorkshe
t ４６
５．６
ClosingEntries ４９
５．７
ThePostＧclosingTrialBalance ５１
５．８
TheStepsintheAc
ountingCycle ５２ Chapter６ BasicFinancialStatements ６０ ６．１ StatementofProfitorLos
andComprehensiveIncome ６０
６．２
StatementofChangesinOwners Equity ６１
６．３
StatementofFinancialPosition ６１
６．４
StatementofCashFlows ６３UNIT２ FinancialAc
ounting Chapter７ Cash ６７
７．１
NaturesofCash ６７
７．２
ControlofCash ６８
７．３
BankReconciliation ７１ Chapter８ Ac
ountsReceivable ７７
８．１
NatureofAc
ountsReceivable ７７
８．２
SalesDiscounts ７７
８．３
SalesReturns ７８
８．４
Ac
ountingforBadDebtExpense ７８ Chapter９ Inventory ８５
９．１
NatureofInventory ８５
９．２
PerpetualandPeriodicInventorySystems ８６
９．３
InventoryCostFlow Methods ８６ Chapter１０ FixedAs
ets ９１
１０．１
DefinitionofFixedAs
ets ９１
１０．２
AcquisitionofFixedAs
ets ９１
１０．３
DepreciationofFixedAs
ets ９１
１０．４
DisposalofFixedAs
ets ９５ Chapter１１ IntangibleAs
ets ９８
１１．１
DefinitionofIntangibleAs
ets ９８
１１．２
VariousIntangibleAs
ets ９８
１１．３
AcquisitionofIntangibleAs
ets ９９
１１．４
AmortizationofIntangibleAs
ets １００ Chapter１２ Liabilities １０２
１２．１
DefinitionofLiabilities １０２
１２．２
Clas
ificationofLiabilities １０２
１２．３
DeterminableLiabilities １０２ Chapter１３ Owners Equity １１９
１３．１
FormsofBusines
Organization １１９
１３．２
SoleProprietorshipsandPartnershipsAc
ounting １２０
１３．３
CorporationAc
ounting １３１
Chapter１４ IncomeandExpenses １４２ １４．１ ContentsofIncome １４２ １４．２ Ac
ountingforRevenue １４２ １４．３ Ac
ountingforExpenses １４４ Chapter１５ FinancialStatements(Ⅰ) １４７ １５．１ StatementofFinancialPosition １４７ １５．２ StatementofProfitorLos
andOtherComprehensiveIncome １５８ Chapter１６ FinancialStatements(Ⅱ) １７０ １６．１ StatementofCashFlows １７０ １６．２ TheStatementofChangesinEquity １７８
PART２ FINANCE
Chapter１７ OverviewofFinance １８２ １７．１ TheMainContentofFinancialManagement １８２ １７．２ TargetsofFinancialManagement １８５ １７．３ TheMajorTasksoftheFinancialManager １８７ Chapter１８ TimeValueofMoney １９０ １８．１ RelationshiptothePaymentDecision １９０ １８．２ FutureValueandPresentValueofSingleAmount １９０ １８．３ FutureandPresentValueofAnnuity １９２ １８．４ DeterminingofAnnuityValue １９５ Chapter１９ InterestRates １９７ １９．１ HistoricalInterestRates １９７ １９．２ ReasonsforInterestRateChanges １９８ １９．３ InterestRatesQuotes １９９ １９．４ ConvertinganAPRtoanEAR １９９ １９．５ InflationandRealVersusNominalRates １９９ １９．６ RiskandTaxes ２００ １９．７ MarketInterestRatesModel ２００ Chapter２０ DebtFinancing ２０２ ２０．１ ShortＧtermDebtFinancing ２０２ ２０．２ LongＧtermDebtFinancing ２０３ Chapter２１ EquityFinaning ２０７ ２１．１ TheConceptsofEqcuityFinancing ２０７ ２１．２ TheAdvantagesandDisadvantages ２０７ ２１．３ FactorsConsideredforChoosingaMethodofFinancing ２０８ ２１．４ SourcesofEquityFinancing ２０８ ２１．５ MethodsofEquityFinancing ２０９Chapter２２ CapitalBudgeting(Ⅰ) ２１２
２２．１
ImportanceofCapitalBudgeting ２１２
２２．２
Proces
andPrinciplesofCapitalBudgeting ２１２
２２．３
IncrementalCashFlowsofProject ２１３ MoreKnowledge ２１５ Chapter２３ CapitalBudgeting(Ⅱ) ２１６
２３．１
CapitalBudgetingDecisionCriteria ２１６
２３．２
PaybackPeriod(PP) ２１６
２３．３
NetPresentValue(NPV) ２１７
２３．４
Itraaeoeun( ２１７
nenlRtfRtrIRR)Chapter２４ WorkingCapitalManagement ２１９
２４．１
WorkingCapitalTerminology ２１９
２４．２
CashManagement ２２０
２４．３
Ac
ountsReceivableManagement ２２１
２４．４
InventoryManagement ２２２ MoreKnowledge ２２５ Chapter２５ DistributionofProfits ２２７
２５．１
TheBasicTheoryofDividendPolicy ２２７
２５．２
DividendTheory ２２８
２５．３
FactorsInfluencingtheDividendDecision ２３０
２５．４
DividendPolicy ２３２ MoreKnowledge ２３５ Chapter２６ FinancialPlanning ２３７
２６．１
TheObjectiveofFinancialPlanning ２３７
２６．２
TheBenefitsofFinancialPlanning ２３７
２６．３
ImportantElementsinFinancialPlanning ２３８
２６．４
TheFinancialPlanningModel ２３９
２６．５
LinksBetwe
nLongＧtermandShortＧtermFinancingDecisions ２４０ MoreKnowledge ２４５ Chapter２７ AnalyzingFinancialStatements ２４６
２７．１
TheBroadCategoriesofRatios ２４６
２７．２
ProfitabilityandReturnonCapital ２４９
２７．３
Liquidity,Gearing/LeverageandWorkingCapital ２５０
２７．４
Ef
iciencyRatios:ControlofReceivablesandInventories ２５３
２７．５
Shareholders InvestmentRatios ２５５]]>
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