会计学——数字意味着什么（第9版，双语教学版）_【美】戴维·马歇尔等_9787115415233

　　《会计学——数字意味着什么》（第9版，双语教学版）是一本让读者熟悉和理解公司和其他经济组织财务报告的会计用书。《会计学——数字意味着什么》的目的不是让读者成为编制财务报表的行家，而是让读者略过会计流程的技术细节，了解会计数字之间的关系。因此，近30年来，《会计学——数字意味着什么》英文原版一直是美国会计学入门课程用量颇大的四本书之一。
　　《会计学——数字意味着什么》包括财务会计和管理会计两个部分，共16章。具体章节如下：会计的今与昔；财务报表及会计概念与原则；财务报表数据的基本解释；簿记过程和会计事项分析；流动资产的会计处理和列示；不动产、厂房、设备及其他非流动资产的会计处理和列示；负债的会计处理和列示；财务报表分析；成本计划；成本控制等。

　　Welcome to the Ninth Edition of Accounting: What the Numbers Mean. We are confident that this text and supplemental resources will permit the achievement of understanding the basics of financial reporting by corporations and other enterprises.
　　Accounting has become known as the language of business. Financial statements result from the accounting process and are used by owners/investors, employees, creditors, and regulators in their planning, controlling, and decision-making activities as they evaluate the achievement of an organization’s objectives. Active study of this text will allow you to acquire command of the language and help you become an informed user of accounting information.
　　Accounting issues are likely to touch the majority of career paths in today’s economy. Students whose principal academic interests are not in accounting, but who are interested in other areas of business or nonbusiness areas, such as engineering, behavioral sciences, public administration and prelaw programs, will benefit from the approach used in this book. Individuals aspiring to an MBA degree or other graduate programs that focus on administration and management, who do not have an undergraduate business degree, will benefit from a course using this text.
　　Accounting: What the Numbers Mean takes the user through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, enhancing the student’s decision-making and problem-solving abilities from a user perspective. Achieving expertise in the preparation of financial statements is not an objective of this text. In short, we have designed these materials to assist those who wish to learn “what the numbers mean” without concentrating on the mechanical aspects of the accounting process.
　　Best wishes for successful use of the information presented here.
　　David H. Marshall
　　Wayne W. McManus
　　Daniel F. Viele

　　David H. Marshall，is Professor of Accounting Emeritus at Millikin University.He taught at Millikin, a small, independent university located in Decatur, Illinois, for25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manuscript of this book was written in 1986 and used in a one-semester course that was developed for the non-business major. Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit hour accounting laboratory taught potential accounting majors the mechanics of the accounting process. Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshall’s interests outside academia include community service, woodturning, sailing, and travel.

　　Wayne W. McManus，makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semiretired consultant. He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and as a member of the College’s Board of Trustees. McManus now offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an M.S. in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern IllinoisUniversity, and a master’s of law in taxation from the University of Missouri-Kansas City. He serves as a director of Endeavour Financial Corp. (EDV on the TSX exchange). He is an active member of the Cayman Islands Society of Professional Accountants and the local chapter of the CFA Institute. Professor McManus volunteers as a “professional” Santa each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast.

　　Daniel F. Viele，is Professor of Accounting and currently serves as Associate Vice President for Academic Affairs at Webster University. He teaches courses in financial, managerial, and cost accounting, as well as accounting information systems. He has developed and taught numerous online graduate courses and for his leadership role in pioneering online teaching and learning, the university presented him with a Presidential Recognition Award. Professor Viele’s students and colleagues have also cited him its highest honor—the Kemper Award for Teaching Excellence. Prior to joining Webster University in 1998, he served as a systems consultant to the graphics arts University with Professor Marshall. Professor Viele holds an M.S. in Accounting from Colorado State University and has completed the Information Systems Faculty Development his dedication to teaching and innovative use of technology and in 2002 Webster awarded industry, and his previous teaching experience includes 10 years at Millikin Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University. He is a member of the American Accounting Association and the Institute of Management Accountants where he has served as President of the Sangamon Valley Chapter and as a member of the National Board of Directors. Professor Viele enjoys sports of all kind, boating, and a good book.

　　The liquidity measures of working capital, current ratio, and acid-test ratio were discussed in Chapter 3. One point that deserves reemphasis is the effect of the inven- tory cost-flow assumption on working capital. The balance sheet carrying value of inventories will depend on whether the weighted-average, FIFO, or LIFO assumption is used. In periods of rising prices, a firm using the FIFO cost-flow assumption will report a relatively higher asset value for inventories than a similar firm using the LIFO cost-flow assumption. Thus, even though the firms may be similar in all other respects, they will report different amounts of working capital, and they will have different cur- rent ratios. Therefore, a direct comparison of the liquidity of the two firms by using these measures is not possible. To ease this reporting difficulty, many firms using the LIFO method will disclose a LIFO reserve amount in the explanatory footnotes sec- tion of their annual reports. The LIFO reserve is the difference between the inventory valuation as reported under the LIFO basis and the amount that would have been reported under the FIFO basis. For example, the Eastman Kodak Company disclosed a LIFO reserve of $291 million in its 2005 annual report, which would have increased the firm’s reported inventory by 26%. Not surprisingly, Kodak switched from LIFO to the weighted-average inventory method (which for them approximates FIFO) on January 1, 2006, and thus has been able to report substantially higher inventory values on subsequent balance sheets. Of course, the differences caused by the LIFO–FIFO selection are often less dramatic for firms operating in other industries, as suggested by the LIFO reserves disclosed in 2008 by General Motors (9% of reported inventory) and General Electric (only 5%). Intel Corporation’s inventories are reported on a basis that approximates FIFO (see page 695 in the appendix).
　　Even more significant to suppliers or potential suppliers/creditors of the firm than the aggregate working capital or liquidity ratios is the firm’s current and recent pay- ment experience. Suppliers/creditors want to know whether or not the firm is paying its bills promptly. One indication of this is whether all cash discounts for prompt payment (e.g., for payment terms of 2/10, net 30) are being taken. Information about current and recent payment practices can be obtained by contacting other suppliers or credit bureaus and by reviewing Dun & Bradstreet reports (see Business in Practice—Credit Rating and Financial Analysis Services).
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