會(huì)計(jì)學(xué)原理：英文版·第7版

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作　者：	（美）羅伯特·N.安東尼（Robert N.Anthony），（美）詹姆斯·S.里斯（James S.Reece）著
出版社：	機(jī)械工業(yè)出版社
叢編項(xiàng)：	世界經(jīng)濟(jì)管理文庫 MBA專業(yè)精品教材會(huì)計(jì)專業(yè)
標(biāo)　簽：	會(huì)計(jì)學(xué)

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ISBN：	9787111064329	出版時(shí)間：	1998-01-01	包裝：	簡裝
開本：	26cm	頁數(shù)：	686頁	字?jǐn)?shù)：

內(nèi)容簡介

　　本書包括財(cái)務(wù)會(huì)計(jì)學(xué)和管理會(huì)計(jì)學(xué)兩大部分。財(cái)務(wù)會(huì)計(jì)學(xué)主要包括：基本會(huì)計(jì)學(xué)原理、理財(cái)清單、收入結(jié)單、會(huì)計(jì)記錄和體制、銷售成本和財(cái)產(chǎn)清冊、財(cái)務(wù)報(bào)告分析。管理會(huì)計(jì)學(xué)主要包括：管理會(huì)計(jì)學(xué)的本質(zhì)、成本管理、管理控制環(huán)境、控制程序、戰(zhàn)略計(jì)劃及預(yù)算、管理會(huì)計(jì)學(xué)體系設(shè)計(jì)。本書運(yùn)用大量的圖形和表格來幫助讀者對重要內(nèi)容的理解，本書是會(huì)計(jì)及相關(guān)專業(yè)本科生和研究生的最佳教材之一，也是財(cái)務(wù)人員的好幫手。

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圖書目錄

Contents
PART 1
financial accounting 1
1 The Nature and Purpose of Accounting 3
2 Basic Accounting Concepts:The Balance Sheet
3 Basic Accounting Concepts:The Income Statement
4 Accoungting Records and Systems
5 Revenue and Moneary Assets
6 Cost of Sales and Inventories
7 Long-Lived Assets and Their Amortization
8 Sources of Capital: Debt
9 Sources of Capital: Owners' Equity
10 Other Items That Affect Net Income
11 The Statement of Cash Flows
12 Acquisitiongs and Consolidated Statements
13 Financial Statement Analysis
14 Understanding Financial Statements
PART 2
MANAGEMENT ACCOUNTING
15 The Nature of Management Accounting
16 The Behavior of Costs
17 Full Costs and Their Uses
18 Additional Aspects of Product Costing Systems
19 Standard Costs ,Variable Costing Systems, Quality Costs, and Joint Costs
20 Productiong Cost Variances
21 Analyzing Other Variances
22 Control:The Management Control Environment
23 Control:The Management ControlProcess
24 Strategic Planning and Budgeting
25 Reporting and Evaluation
26 Short-Run Alternative Choice Decisions
27 Longer-Run Decisions:Capital Budgeting
28 Management Accounting System Design
Index