- 作 者：（美）Earl K.Stice等著
- 出 版 社：北京：北京大学出版社
- 出版年份：2003
- ISBN：7301059558
- 标注页数：840 页
- PDF页数：871 页
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part1 Introduction to Financial Statements 1
1 The Nature and Purpose of Financial Accounting 1
2 Overview of the Financial Statements 24
3 Introduction to Financial Statement Analysis 71
4 The Balance Sheet 118
5 The Income Statement 171
6 The Statement of Cash Flows 224
Case 1 IBM 282
part2 The Accounting Information System 288
7 The Accounting Information System 288
part3 Operating Decisions 330
8 Revenue Cycle: Sales, Receivables, and Cash 330
9 Cost of Goods Sold and Inventory 378
10 Expenditure Cycle: Other Operating Items 429
Case 2 Procter & Gamble 479
part4 Investing Decisions 484
11 Investments in Operating Assets 484
12 Investments in Securities 538
Case 3 Intel 590
Part5 Financing Decisions 596
13 Financing with Debt 596
14 Financing with Equity 649
Case 4 AT&T 696
part6 Additional Reporting and Analysis 702
15 Accounting in a Global Market 702
16 Issues in Financial Statement Interpretation: Changing Prices and Alternative Accounting Methods 740
Case 5 Coca-Cola 766
Appendix A McDonald s: Excerpts from Form 10-K for 2000 771
Appendix B The PresentValue Module 793
Appendix C Glossary of Terms 817
Subject Index 825
Company Name Index 835