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Jingdong book

西方财务会计（第3版）

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Jingdong book

西方财务会计（第3版）

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《西方财务会计(第3版)》内容包括：会计循环；商品购销业务；现金收支业务；应收账款与应收票据；流动负债等。
Content Description

鉴于会计理论与实务的发展和国内外会计准则的变动，作者依据美国现行公认会计准则，重新修订了本书的部分内容和习题，以使本书更加符合读者的需求。本书内容包括：会计循环；商品购销业务；现金收支业务；应收账款与应收票据；流动负债等。
Catalogue

第一章 概论
第一节 会计的基本概念
第二节 会计基本假设与基本原则
第二章 会计循环
第一节 会计恒等式与复式记账
第二节 日记账与分类账
第三节 应计制与账项调整
第四节 工作底稿与财务报表的编制
第五节 结账分录及转回分录
第三章 商品购销业务
第一节 商业企业会计系统
第二节 商业企业收益表
第三节 购货与销货业务
第四节 商业企业会计循环
第四章 现金收支业务
第一节 现金的定义和范围
第二节 现金的内部控制
第三节 现金收支业务的处理
第四节 零用现金
第五节 银行往来与银行余额的调节
第六节 付款凭单制
第五章 应收账款与应收票据
第一节 应收账款概述
第二节 应收账款坏账的处理
第三节 分期收款销货的应收账款
第四节 应收票据
第六章 存货
第一节 存货的种类和范围
第二节 存货数量的确定
第三节 存货成本的确定
第四节 存货的特殊计价问题
第七章 对外投资
第一节 投资的分类与计价
第二节 债务性证券投资
第三节 权益性证券投资
第四节 成本法和权益法
第八章 厂场资产、自然资源和无形资产
第一节 长期资产的类别与计价
第二节 厂场资产取得的会计处理
第三节 厂场资产折旧及折旧的计算
第四节 厂场资产的处置
第五节 自然资源及其折耗
第六节 无形资产及其摊销
第九章 流动负债
第一节 负债及其特点
第二节 流动负债的分类与计价
第三节 金额确定的流动负债
第四节 金额取决于经营成果的流动负债
第五节 金额需要估计的流动负债
第六节 或有负债
第十章 长期负债
第一节 长期负债的特点
第二节 公司债券
第三节 公司债券偿债基金
第十一章 股东权益
第一节 股东权益概述
第二节 普通股和优先股
第三节 股票的发行与认购
第四节 库藏股份
第五节 留存收益与股利分派
第十二章 合伙企业业主权益
第一节 合伙企业的基本特征
第二节 合伙企业权益变动的账务处理
第三节 合伙企业损益分配的账务处理
第四节 合伙企业的清算
第十三章 财务报表
第一节 财务报表的种类与编制要求
第二节 收益表和留存收益表
第三节 资产负债表和股东权益表
第四节 现金流量表
第十四章 财务报表分析
第一节 财务报表分析的目的和方法
第二节 财务报表的趋势分析法
第三节 财务报表的比率分析法
第四节 财务报表分析的局限性
附表一 复利终值表
附表二 年金终值表
附表三 复利现值表
附表四 年金现值表
主要参考书目
Book Abstract

从表6-9中可以看出，在物价上涨期间，无论是在定期盘存制下，还是永续盘存制下，采用先进先出法会产生最高的期末存货成本和最低的销货成本，并将产生最高的净收益；采用话进先出法会产生最低的期末存货成本和最高的销货成本，并将产生最低的净收益；平均成本法的结果在二者之间。
三种成本流动假设各有优缺点，人们的争论主要集中在先进先出法和后进先出法的比较上。
1．先进先出法
先进先出法的优点主要有：
（1）采用先进先出法可使大多存货项目的成本流动与实物流动相吻合，产生类似具体辨认法的结果。虽然公认会计准则不要求存货成本流动与实物流动相一致，但是若企业的存货项目容易变质或过时，企业通常愿意先购入的商品先销售。
（2）先进先出法比较简单，成本低。无论是在定期盘存制下，还是永续盘存制下，运用先进先出法比较符合人们的习惯，容易掌握和运用，而且成本较低。
（3）期末存货成本比较接近现行成本。
（4）很少受到管理当局的操纵。在物价上涨时期，按照先进先出法确定销货成本符合管理当局在报表中列报高收益的愿望；不会像在具体辨认法下那样，管理当局可通过选择特定的存货项目销售，控制企业的收益；也不会像在后进先出法下那样；企业可通过在年末购进或不购进，来操纵企业的销货成本和收益。
Introduction

本教材自2003年修订出版之后已经过去了6年，在这段时间里国内外的经济环境和经济形势风云变幻，而2008年发生的全球性金融风暴，使得国际经济形势变得更加扑朔迷离。在这种情况下，真实可靠的会计信息对于提高信息使用者的信心、维持资本市场稳定将起到重要作用。
“会计是环境的产物”，客观环境的变化促进了会计的改革和发展。近几年为适应经济的发展，各国都对其会计准则进行了不同程度的修改。我国在2006年颁布了新的会计准则，日趋与国际惯例接轨，并适应WTO的要求；美国财务会计准则委员会相继出台和修订了部分会计准则。鉴于会计理论与实务的发展和国内外会计准则的变动，作者依据美国现行公认会计准则，重新修订了本书的部分内容和习题，以使本书更加符合读者的需求。
主要修改内容如下：
第一章，增加了财务会计程序、财务信息使用者的内容；按照FASB财务会计概念公告介绍了会计信息的质量特征；更深入地分析了经济环境对会计发展的影响。
第三章，将原书建立在定期盘存制下的商品购销的会计处理变更为永续盘存制，并在此基础上编制会计报表；增加了商业企业的会计循环。
第四章，强调内部控制，介绍了COSO内部控制框架的内容。
第六章，立足于永续盘存制进行存货的会计处理；更加详细地分析了成本流动假设（特别是后进先出法）；比较详细地介绍了成本与市价孰低法。

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