MBA精选教材·英文影印版：财务会计（第10版）_（美），霍恩格伦，（Charles T.Homgren），（美），Gary L.Sundem ，（美），John A.Elliott ，等著_9787301215463

　　《MBA精选教材：财务会计（第10版）（英文影印版）》是国内外采用最为广泛的财务会计教材之一，其特色在于：（1）从介绍财务会计的基本概念入手，逐步深入；（2）注重对财务报表的分析和应用；（3）使用大量的案例帮助学生更好地理解知识点。
　　《MBA精选教材：财务会计（第10版）（英文影印版）》适合作为MBA财务会计课程的基础教材，同时适用于本科生财务会计课程，也可作为公司、企业管理人员及其他非专业人士的学习参考书。

　　In pursuing actual business enamples， we consider details about many of the 30 companies in the Dow Jones indusirial Average （the DJIA）， the most commonly reported stock market index in the uurid. Well-known companies， such as Coca-Cola. Microsoft， and McDonald's. are armong these 30 companies， along with many other large but less familiar companies. such as Alcoa and United Technologies Corpuration. Exhibit 1-1 lists the 30 Dow companies Logether with their thicker symbol-the common shorthand used by stock brokerq and investors to identify these companies The Business First bux on page 20 degcribes other stock exchanges around the world. We also coWider younger and Faster-growing companies， such as Starbucks， Amazon， Apple. and Timherland and international companies sucb as Toyota， Nokia. Nestle， and Volkswagen to illustrate various accounting issues and praaices For now. we start with the basics. most of which are the same regardless of the accuunting language a company uses.
　　The Nature of Accounting
　　Accounting organizes and summarizes economic information so decision makers can use it. Accoumants present this informalion in reports called financial statements To prepare chese statements. accoumams analyze. record， quantify， accumulate， summarire， classify， report， and interpret economic events and their financial effects on an organization.
　　A company's accounting system is the series of steps it uses to record financiai data and con-verlihem into informative financial staeements Accountams analyze Lhe information needed by managers and other decision makers and create the accounting system that best meets those needs Bookkeepers and cumpulers then perform the roucine Lasks of collecting and compilingeconomic data The real value of any accounting system Jies in the information il provides todecision makers.
　　Consuler the accounfing system at a university. It collects information about Luition charges and paymenis and tracks Lhe status of each student. The university must be able to bUl indnidu als with unpaid balances It must be ahle to schedule courses and hire facuky to meenhe course demands of students. It must ensure that tution and other cash inflows are sufficient to pay the Faculty and keep the buildings warm （or cool） and well lit. in the past， srudents often became frustrated with university accounting systems Perbaps there were LOO many waiting lines at reg-istration or too many complicaled procedures in Filing for fmancial aid However. modern sys-rems allow electronic registration for courses and electronic payments of tution. The right information system can streamline your life Every businesi maintains an accounting system. From the store where you bought this book to the company that issued the credit card you used VasterCard， Visa， and American F，xpress maintain fast. complicated accounting systems At any moment， thousands d credu card transacrions occur around Che globe， and accounling sys-iems keep track of them all When you use your charge card， a scanner reads il elecrronically and transmits the transaaion amount to the card company's central computer The compmer verifies that your charges are within acceptable limits and approves or denies the transaction At the same time the compueer also conducts securny checks. For example， if stores in Chicago and London regisrered sales using your card wkhin an bour of each other. the system might sense that some-thing is Wrong and require you to call a customer service rcpresemative befure the credu card company approves the second charge Without reliable accounting systems. credit cards simply could not exist.
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