作者	霍格伦(美)/等
出版社
出版时间	1980-01-10

特色：
出版说明为适应我国社会主义市场经济的建设和发展，为满足国内广大读者了解、学习、借鉴国外先进的管理经验和掌握经济理论的前沿动态，清华大学出版社与PRENTICEHALL国际出版公司合作影印出版一系列英文版经济管理方面的图书。我们所选图书均是国外再版多次的书籍。在选书过程中，中国人民大学吕一林教授、荆新教授、王建英博士、胡曙光博士以及清华大学经济管理学院宋学宝博士做了大量工作，在此表示感谢。由于原作者所处国家的经济、政治及文化背景等与我国不同，希望读者在阅读过程中注意分析和鉴别。我们希望这套影印书的出版对促进我国经济科学的发展会有所帮助，对我国经济管理专业的教学会有所促进。清华大学出版社1997年8月

内容提要该书是一部系统介绍现代企业财务会计和管理会计理论与实务的会计学教材。全书共分七篇二十七章，依序阐述了会计基本结构，资产与负债会计，合伙与公司会计，会计信息分析，管理会计与成本会计，内部决策、计划与控制，战略决策与长期决策。该书还增加了部分新内容，主要包括自然资源及其折耗会计、跨国经营会计、生产成本报告、作业成本法、作业管理制、适时管理制，战略决策技术等。为强化学生的思考与决策能力，各章均以真实公司资料为开篇，列明学习目标，并列举公司经理及投资者的格言。书中资料均来源于世界知名公司，如可口可乐公司摩托罗拉股份有限公司、IBM公司、波音公司、克莱斯勒股份有限公司丽都假日饭店等。各章后附有自测题、思考题、系列习题、挑战性习题、财务报表难题、综合性难题及案例等一该书可作为高等院校会计专业教材，亦可供会计理论研究者或实际工作者阅读参考。片断：DeFilipponeededaceminamountofmoneytostartAnExtraHand.Thatis,shehadtofinancethebusiness.Shehad$50personalcashtoinvest.Thischaptercoversownerinvestmentstostartabusiness.HowdidDeFilippoknowthetotalrevenuesthecompanyeamed?Herac-countingrecordsprovidedtheamount.Withoutrecords,DeFilippowouldhavehadtoguess.Revenueisanaccountingtennthatpeopleuseineverydayconversation.Thischapterexplainstheconceptofrevenuemoreprecisely.Finally,AnExtraHandeamed$900during1992.Whatareearnings'?Incom-monusage,wemightsaythatduring1992AnExtraHand"made"$900.Thismeansthatfor1992AnExtraHandeamedaprofitof$900afterallexpensesfortheyearweresubtracted.Eamingsandprofitareaccountingtermsthatmeanthesamething.Expensesisanotherkeyaccountingterm.Thischaptercoversallthesetermsandin-troducesthefinancialstatementsthatbusinessesusetoreporttheirfinancialaffairs.Youmayalreadyknowmanyaccountingtermsandrelationships,becauseac-countingaffectspeople'sbehaviorinmanyways.Thisfirstaccountingcoursewillsharpenyourfocusbyexplaininghowaccountingworks.Asyouprogressthroughthiscourse,youwillseehowaccountinghelpspeoplelikeJulieDeFilippo-andyou-achievebusinessgoals.WhatisAccountlng?Accoundngisthesystemthatmeasuresbusinessactivities,processesthatinforma-tionintoreports,andcommunicatestheresultstodecisionmakers.Forthisreasonitiscalled"thelanguageofbusiness."Thebetteryouunderstandthelanguage,thebetteryoucanmanagethefinancialaspectsofliving.Arecentsurveyindicatesthatbusinessmanagersbelieveitismoreimportantforcollegestudentstoleamaccount-ingthananyotherbusinesssubject.Personalfinancialplanning,educationexpenses,loans,carpayments,incometaxes,andinvestmentsarebasedontheinformationsys-temthatwecallaccounting.Akeyproductofanaccountinginformationsystem,fi-nancialstatementsallowpeopletomakeinformedbusinessdecisions.Financialstatementsarethedocumentsthatreportonanindividual'soranorganization'sbusinessinmonetaryamounts.Ismybusinessmaldngaprofit?Should1hireassistants?Am1earningenoughmoneytopaymyrent?Intelligentanswerstobusinessquestionslikethesearebasedonaccountinginformadon.Pleasedon'tmistakebookkeepingforaccounting.Bookkeepmgisaproceduralelementofaccounting,justasarithmeticisaproceduralelementofmathematics.In-creasingly,peopleareusingcomputerstododetailedbookkeeping--inhouseholds,businesses,andorganizationsofalltypes.Exhibit1-1illustratestheroleofaccount-inginbusiness.Theprocessstartsandendswithpeoplemakingdecisions.UsersofAccountingInformation:DecisionMakersDecisionmakersneedinformation.Themoreimportantthedecision,thegreatertheneedforaccurateinformation.Virtuallyallbusinessesandmostindividualskeepaccountingrecordstoaidinmakingdecisions.Mostofthematerialinthisbookde-scribesbusinesssituations,buttheprinciplesofaccountingapplytothefinancialaf-fairsofotherorganizationsandindividualsaswell.Thefollowingsectionsdiscusssomeofthepeopleandgroupswhouseaccoundnginformation.INDIVIDUALSPeoplesuchasyouuseaccountinginformationinday-to-dayaf-fairstomanagebankaccounts,toevaluatejobprospects,tomakeinvestments,andtodecidewhethertorentortobuyahouse.BUSINESSESManagersofbusinessesuseaccountinginformtiontosetgoalsfortheirorganizations,toevaluateprogresstowardthosegoals,andtotakecorrectiveacrionifnecessary.Decisionsbasedonaccountinginformationmayincludewhichbuildingtopurchase,howmuchmerchandiseinventorytokeeponhand,andhowmuchcashtoborrow.JulieDeFilipponeededtoknowhowmuchshecouldspendonadverasi