會計與財務管理（第10版 雙語教學版）

CHAPTER1
AccountingandFinancialStatements
2
第1章會計與財務報表
EntertheWorldofBusiness
FormerEnronCFOTalksaboutAccountingFraud
3
進入商業(yè)世界
前安然首席財務官談會計欺詐
Introduction
4
引言
TheNatureofAccounting
4
會計的本質
Accountants
4
會計師
AccountingorBookkeeping?
6
會計還是簿記
TheUsesofAccountingInformation
7
會計信息的應用
TheAccountingProcess
10
會計流程
TheAccountingEquation
10
會計恒等式
Double-EntryBookkeeping
11
復式簿記
TheAccountingCycle
11
會計循環(huán)
FinancialStatements
14
財務報表
TheIncomeStatement
14
損益表
TheBalanceSheet
19
資產(chǎn)負債表
TheStatementofCashFlows
23
現(xiàn)金流量表
RatioAnalysis:AnalyzingFinancialStatements
25
比率分析：分析財務報表
ProfitabilityRatios
26
盈利能力比率
AssetUtilizationRatios
27
資產(chǎn)利用率
LiquidityRatios
28
流動性比率
DebtUtilizationRatios
28
債務利用比率
PerShareData
29
每股數(shù)據(jù)
IndustryAnalysis
30
行業(yè)分析
ImportanceofIntegrityinAccounting
31
會計誠信的重要性
SoYouWantatobeanAccountant
32
ReviewYourUnderstanding
33
RevisittheWorldofBusiness
33
LearntheTerms
34
CheckYourProgress
34
GetInvolved
34
BuildYourSkills:FinancialAnalysis
35
SolvetheDilemma:ExploringtheSecretsofAccountingBuildYourBusinessPlan:AccountingandFinancialStatements
35
35
SeeforYourselfVideocase:TheAccountingFunctionatGoodwill
IndustriesInternationalInc.
36
TeamExercise
37
CHAPTER2
MoneyandtheFinancialSystem
38
第2章貨幣與金融體系
EntertheWorldofBusiness
進入商業(yè)世界
TheGoodandtheBadofaCashlessSociety
39
無現(xiàn)金社會的好與壞
Introduction
40
引言
MoneyintheFinancialSystem
40
金融體系中的貨幣
FunctionsofMoney
40
貨幣的職能
CharacteristicsofMoney
41
貨幣的特點
TypesofMoney
43
貨幣的類型
TheAmericanFinancialSystem
47
美國的金融體系
TheFederalReserveSystem
47
聯(lián)邦儲備系統(tǒng)
BankingInstitutions
50
銀行機構
NonbankingInstitutions
53
非銀行機構
ElectronicBanking
57
電子銀行
FutureofBanking
58
銀行業(yè)的未來
SoYou’reInterestedinFinancialSystemsorBanking
61
ReviewYourUnderstanding
61
RevisittheWorldofBusiness
62
LearntheTerms
62
CheckYourProgress
62
GetInvolved
63
BuildYourSkills:ManagingMoney
63
SolvetheDilemma:SeeingtheFinancialSideofBusiness
63
BuildYourBusinessPlan:MoneyandtheFinacialSystem
64
SeeforYourselfVideocase:ControversyoverBankLending
Policies
64
TeamExercise
65
CHAPTER3
FinancialManagementandSecuritiesMarkets
66
第3章財務管理與證券市場
EntertheWorldofBusiness
進入商業(yè)世界
Standard&Poor’sDefendsRatings
67
標準普爾捍衛(wèi)評級
Introduction
68
引言
ManagingCurrentAssetsandLiabilities
68
管理流動資產(chǎn)與流動負債
ManagingCurrentAssets
68
流動資產(chǎn)管理
ManagingCurrentLiabilities
73
流動負債管理
ManagingFixedAssets
75
固定資產(chǎn)管理
CapitalBudgetingandProjectSelection
76
資本預算與項目挑選
AssessingRisk
76
風險評估
PricingLong-TermMoney
76
為長期資金定價
FinancingwithLong-TermLiabilities
78
使用長期負債融資
Bonds:CorporateIOUs
79
債券：大公司的借條
TypesofBonds
79
債券的類型
FinancingwithOwners’Equity
80
用所有者權益融資
InvestmentBanking
82
投資銀行
TheSecuritiesMarkets
84
證券市場
StockMarkets
85
股票市場
TheOver-the-CounterMarket
85
場外交易市場
MeasuringMarketPerformance
86
衡量市場績效
SoYouWanttoWorkinFinancialManagement
orSecurities
90
ReviewYourUnderstanding
90
RevisittheWorldofBusiness
91
LearntheTerms
91
CheckYourProgress
92
GetInvolved
92
BuildYourSkills:ChoosingamongProjects
92
SolvetheDilemma:SurvivingRapidGrowth
93
BuildYourBusinessPlan:FinancialManagementandSecurities
Market
93
SeeforYourselfVideocase:MorningstarInc.MakesInvesting
Easier
94
TeamExercise
94
Appendix
附錄
PersonalFinancialPlanning
95
個人財務規(guī)劃
Notes
114
注釋
Glossary
116
術語表
PhotoCredits
120
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