- 作 者：李立平著
- 出 版 社：长沙：中南大学出版社
- 出版年份：2004
- ISBN：7810619659
- 注意：在使用云解压之前，请认真核对实际PDF页数与内容!
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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