财务会计入门 影印版 第4版PDF|Epub|txt|kindle电子书版本网盘下载

财务会计入门 影印版 第4版PDF格式电子书版下载

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1Introduction1

1.1Accountingfunctions1

1.2Accountants2

1.3Institutionalcontext3

1.4Accountingtheory4

Self-assessmentquestions4

Tutorialquestions5

PartⅠTheaccountingmethod2Valueandprofit9

2.1Value9

2.2Profit10

2.1Valuationmethods11

FIGURES11

2.3Summary12

2.2Profitmeasures12

Self-assessmentquestions13

Tutorialquestions13

3Thebalancesheet15

3.1Thebusinessentity15

TABLES16

3.1BalancesheetofthebusinessofP．Smithasat31December199816

3.2Typesofasset16

3.3Valuationconventions17

3.5Liabilities21

3.4Assetvaluationpractice21

3.6Capital22

3.7Summary23

Self-assessmentquestions24

Tutorialquestions26

4.1Accountingperiods27

4Revenuesandexpenses27

4.2Theaccrualsconvention（revenues）28

4.3Theaccrualsconvention（expenses）30

4.4Debtorsandbaddebts31

4.5Profitmeasurementconventions32

4.6Theaccountingequation33

4.7Profit,drawingsandcash34

4.1Aprofitcalculation34

4.8Summary35

Self-assessmentquestions36

Tutorialquestions38

5Depreciation39

5.1Thetraditionalconcept39

5.1Straightlinedepreciation40

5.1Straightlinedepreciationofnetcost41

5.2Methodsofdepreciation42

5.2Thereducingbalancemethod43

5.3Thereducingbalanceformula43

5.4Depreciationmethodscontrasted44

5.5Theusagemethod45

5.3Practice46

5.6Assetvaluationmethods,199447

5.4Practicalproblems47

5.5Replacement49

5.7Theeffectonassetsofnotchargingdepreciation50

5.6Furtherconsiderations51

Self-assessmentquestions53

5.7Summary53

Tutorialquestions55

6Stock57

6.2Thecount57

6.1Profitmeasurement57

6.1Therelationbetweenstockvaluationandprofit58

6.3Valuation59

6.2Assignmentofoverheadsinthe300largestUKcompanies60

6.4Historicalcostasaninputvalue60

6.3Exampleofstockpurchases61

6.5Currentreplacementcostasaninputvalue64

6.6Practiceunderhistoricalcostaccounting65

6.5Flowassumptionsforthedeterminationofcost66

6.4Exampleofstockvaluation66

6.7Currentvalueaccounting66

6.8Long-termcontracts67

6.9Summary67

6.1Stockvaluation68

Self-assessmentquestions69

Tutorialquestions73

7The Italianmethod75

7.1History75

7.2Doubleentry:explanationandjustiffcation76

7.1Examplesoftransactions77

7.2Themeaningof debit and credit78

7.3CashaccountfromTable7.180

7.3Theadvantagesofdoubleentry80

7.4Thetradingaccount:grossprofit82

7.4TransactionsofArtistsMaterials83

7.5TradingaccountofArtistsMaterialsfortheperiodending31December84

7.6FurthertransactionsofArtistsMaterials84

7.5Therestoftheprofitandlossaccount84

7.7TradingandprofitandlossaccountofArtistsMaterialsfortheperiodending31December86

7.6Stock,accrualsandprepayments86

7.7Provisions89

7.8Thebalancesheet91

Self-assessmentquestions92

7.9Summary92

Tutorialquestions93

8Accountingtechniques95

8.1Booksandledgers95

8.2Controlaccounts96

8.3Thetrialbalance96

8.1TrialbalanceextractedfromthebooksofF.Montefeltroasat31.12.9997

8.4Thejournal97

8.1Exampleofaiournalsheet98

8.2JournalsheetofF．Montefeltrofor31.12.9999

8.2TrialbalanceofF．Montefeltroasat31.12.99afterjournalsheetadjustments100

8.4BalancesheetofF．Montefeltroasat31.12.99101

8.5Incompleterecords101

8.3TradingandprofitandlossaccountofF．Montefeltrofortheyearending31.12.99101

8.6BalancesheetofS．Malatestaasat31.12.95103

8.5CashaccountofS．Malatestaasat31.12.96103

8.7TradingandprofitandlossaccountofS．Malatestafortheyearending31.12.96105

8.8BalancesheetofS．Malatestaasat31.12.96106

Appendix8.1:Theaudittrailinacomputerizedsystem106

8.6Summary106

Appendix8.2:Anexampleofthewiderusesofaccountinginformation107

Self-assessmentquestions108

Tutorialquestions110

9.1Thepartnershipform117

PartⅡAccountingforbusinessentities9Partnerships117

9.2Taxationanddisclosure118

9.1TrialbalanceofAlphaandBetaasat31December1998119

9.3Accountingimplications119

9.1JournalsheetforAlphaandBetaat31.12.98120

9.2TradingandprofitandlossaccountofAlphaandBetafortheyearending31December1998120

9.4Summary120

9.3AppropriationaccountofAlphaandBeta121

9.4CurrentaccountsofAlphaandBeta121

9.5BalancesheetofAlphaandBetaasat31December1998121

Self-assessmentquestions121

Tutorialquestions122

10Companies:law,taxandfinance123

10.1Theneedforcapital123

10.2Thecorporateentity124

10.1Typesofexternallong-termfinance125

10.3Typesofcapital125

10.4Theseparationofownershipfrommanagement127

10.5Taxation128

10.1Effectofpayinginterestordividend129

10.6Raisingfinance131

10.2Thelong-termcapitalpositionofcompanyX133

10.3ProfitsofcompanyXovertwoyears133

10.7Newissues134

10.8Financialadjustments136

10.9Summary136

Self-assessmentquestions137

Tutorialquestions138

11.1Regulatoryframework139

11Companies:financialreporting139

11.2Objectivesofcompanyreports140

11.3Disclosureinannualreports143

11.4Financialstatements144

11.1Anabbreviatedverticalbalancesheet145

11.2Apossiblepublishedprofitandlossaccount147

11.5Groups147

11.3PLtdabbreviatedbalancesheetasat31.12.98148

11.5AbbreviatedconsolidatedbalancesheetofPLtdandsubsidiaryasat31.12.98149

11.4SLtdabbreviatedbalancesheetasat31.12.98149

11.7AbbreviatedconsolidatedprofitandlossaccountofPLtdandsubsidiaryfortheyearending31.12.98150

11.6AbbreviatedconsolidatedbalancesheetofPLtdandsubsidiary（80％shareofSLtd）asat31.12.98150

11.6Auditing151

11.7Dividendpolicy152

11.8Summary153

Appendix11:FormatsforBritishannualfinancialstatementsfromSchedule4oftheCompaniesAct1985,asamendedbytheCompaniesAct1989154

Self-assessmentquestions160

Tutorialquestions162

12.1Inflation165

12Accountingunderinflation165

12.2Effectsonaccounting166

12.2Increaseinyearlyaverageofthegeneralindexofretailprices,1968-77166

12.1Indexofretailprices,1968-77166

12.3Generalorspecificadjustment168

12.3Capitalmaintenanceconcepts170

12.4Currentpurchasingpowersystems171

12.5Currentvalueaccounting172

12.6Currentcostaccounting174

12.1ED18 svaluationofplant175

12.7Revaluationsinthe1990s176

12.8Summary177

Self-assessmentquestions178

Tutorialquestions179

13Internationalfinancialaccounting181

13.1Backgroundfactors181

13.2Majorstockexchangesat31December1995183

13.1Someprofessionalbodies183

13.2Formsofbusinessorganization184

13.3Companynames185

13.3Accountingpractices185

13.4Harmonization185

13.4Atwo-groupclassification186

13.5ImplementationofAccountingDirectivesaslaws188

13.5Summary188

Self-assessmentquestions189

Tutorialquestions190

PartⅢInterpretationoffinancialinformation190

14Profitability193

14.1Definitionsofaccountingaggregates193

14.1AbbreviatedbalancesheetofAyLtdasat31March1998194

14.2AbbreviatedbalancesheetofAyLtdasat31March1998194

14.2Assetratiosandgearing195

14.3Profitabilityratios196

14.3ReturnoncapitalforBeeLtd197

14.4Profitandsalesratios198

14.4SalesandprofitofSeaLtd199

14.5SalesandprofitofSeaLtdandpercentagesofsales200

Self-assessmentquestions201

14.5Summary201

Tutorialquestions202

15.1Thecashflowcycle205

15Liquidity205

15.2Cashcyclewithdebtorsandcreditorsadded206

15.1Asimplecashcycle206

15.4Cashcyclewithlong-termflowsadded207

15.3Cashcyclewithshort-termborrowingandlending207

15.1ApolloLtdbalancesheetsasat31December208

15.2Flowstatements208

15.3Cashflowstatements209

15.2ApolloLtd:changesaffectingcash,1998209

15.4JupiterLtdextractsfromtheprofitandlossaccountfortheyearending31December1998210

15.3JupiterLtdbalancesheetsasat31December210

15.4Themeasurementofliquidity210

15.5JupiterLtdstatementofcashflowsfortheyearending31December1998211

15.5Thereasonsforandcostsofholdingcurrentitems213

15.6Cashforecastsandbudgets216

15.5Exampleofacashbudget216

Self-assessmentquestions217

15.7Summary217

Tutorialquestions220

16Valuationofthebusiness223

16.1Balancesheetassets223

16.2Otherassets224

16.1ParadigmLtdbalancesheet224

16.2ParadigmLtdbalancesheetwith unconventional assetsadded226

16.3Valuationbyexpectations226

16.4Marketvaluations228

16.5Summary229

16.1Valuationmethods230

Self-assessmentquestions231

Tutorialquestions232

Suggestedanswerstoself-assessmentquestions233

Index235