金融学教科书 Accounting and Finance for Non-Specialists 《非专业人士的会计与金融》


金融学教科书系列——
英国女王大学和华威大学金融学硕士研究生就读四年所用的教科书。


大一：
Atrill and McLaney: 《Accounting and Finance for Non-Specialists》, Prentice Hall
介绍一些基本的会计知识，比如debt和credit之类的。




Author(s): Peter Atrill, Eddie McLaney
Publisher: Pearson, Year: 2021
ISBN: 129233469X,9781292334691


熟悉商业决策的基本会计和财务原则，并将学习与现实世界企业的相关示例联系起来。

Peter Atrill 和 Eddie McLaney 编写的《非专业人士会计和财务》第 12 版是一本非常容易理解的入门书。它为您提供了会计和财务原则和实践方面的坚实基础，从而为您未来职业生涯中做出成功的商业决策奠定了必要的基础。

本书涵盖了财务会计、管理会计和财务管理，您将发现主要财务报表包含的内容及其用途。您还将了解会计和财务在商业决策中发挥的关键作用。

这本易于理解的教科书研究了广泛使用的会计技术，考虑了重要的国际财务标准，并包含一系列相关的现实世界示例，其中许多是本版的新内容。活动和练习经常出现在整本书中，并提供参与提出的问题的机会。

教师请将此文本与 MyLab Accounting 配对使用 MyLab™ 是一个教学和学习平台，它允许教师向每个学生提供强大的自学材料和评估。通过将值得信赖的作者内容与数字工具和灵活的平台相结合，MyLab 可以个性化学习体验并提高每个学生的成绩。


目录
前言
致谢
1 会计与金融简介
简介
什么是会计和金融？
会计信息的用户是谁？
提供服务
权衡成本和收益
会计作为信息系统
管理会计和财务会计
本书范围
会计的变化
为什么我需要了解会计和金融？
追求财富创造
满足其他利益相关者的需求
平衡风险和回报
非营利组织
摘要
关键术语
参考
进一步阅读
批判性审查问题
第一部分 财务会计
2 衡量和报告财务状况
简介
主要财务报表 - 概述
财务状况表
交易交易的影响
资产分类
债权分类
报表布局
捕捉时间瞬间
会计惯例的作用
货币计量
资产估值
满足用户需求
摘要
关键术语
参考
进一步阅读
批判性审查问题
练习

3 衡量和报告财务绩效
简介
损益表
不同的角色
损益表布局
进一步的问题
确认收入
确认费用
折旧
库存成本
应收账款问题
损益表的用途和实用性
摘要
关键术语
进一步阅读
批判性复习问题
练习

4 有限责任公司的会计
简介
有限责任公司的主要特征
证券交易所的作用
管理公司
英国公司治理准则
为有限责任公司融资
借款
撤回股权
主要财务报表
股息
附加财务报表
董事的会计责任
会计规则的必要性
会计规则的来源
审计师的作用
管理评论
创造性会计
摘要
关键术语
进一步阅读
批判性复习问题
练习

5 衡量和报告现金流量
简介
现金流量表
为什么现金如此重要？
现金流量表的主要特征
现金和现金等价物的定义
主要财务报表之间的关系
现金流量表的布局
现金流的正常方向
编制现金流量表
现金流量表告诉我们什么？
摘要
关键术语
进一步阅读
批判性复习问题
练习

6 分析和解释财务报表
简介
财务比率
财务比率分类
比较的必要性
计算比率
简要概述
盈利能力
效率
盈利能力和效率之间的关系
流动性
财务杠杆
投资比率
趋势分析
使用比率预测财务失败
比率分析的局限性
摘要
关键术语
进一步阅读
批判性复习问题
练习
第二部分 管理会计

7 成本的相关性和行为
简介
“成本”是什么意思？
相关成本：机会成本和支出成本
成本行为
固定成本
变动成本
半固定（半变动）成本
寻找盈亏平衡点
贡献
安全边际
经营杠杆及其对利润的影响
盈亏平衡分析的弱点
使用贡献进行决策：边际分析
总结
关键术语
进一步阅读
批判性复习问题
练习

8 全部成本
简介
什么是全部成本？
为什么管理者想知道全部成本？
单一产品业务
多产品业务
间接费用作为服务提供者
基于活动的成本核算
使用完整（吸收）成本信息
摘要
关键术语
进一步阅读
批判性复习问题
练习

9 预算
简介
预算如何与战略计划和目标相联系
计划和预算的时间范围
预算如何帮助管理者
预算和预测
限制因素
预算如何相互联系
在实践中使用预算
编制预算
预算中的非财务指标
预算控制
衡量与预算的差异
使预算控制有效
行为问题
方差分析的使用
摘要
关键术语
进一步阅读
批判性复习问题
练习
第三部分 财务

10 做出资本投资决策
简介
投资决策的性质
投资评估方法
会计回报率 (ARR)
回收期(PP)
净现值 (NPV)
为什么 NPV 更好
内部收益率 (IRR)
一些实用要点
实践中的投资评估
投资评估和战略规划
总结
关键术语
进一步阅读
批判性复习问题
练习

11 企业融资
简介
融资政策的主要目标
融资来源
内部融资来源
长期融资的内部来源
短期融资的内部来源
外部融资来源
长期融资的外部来源
借款形式
短期融资的外部来源
长期借款与短期借款
杠杆率和融资决策
股票发行
证券交易所的作用
另类投资市场
为小企业提供长期融资
伊斯兰金融
摘要
关键术语
参考文献
进一步阅读
批判性复习问题
练习

12 管理营运资本
简介
什么是营运资本？
营运资本的规模
管理库存
管理贸易应收款
管理现金
管理贸易应付款项
管理营运资本
摘要
关键术语
进一步阅读
批判性复习题
练习

附录 A：关键术语词汇表
附录 B：自我评估题答案
附录 C：批判性复习题答案
附录 D：精选练习答案
附录 E：现值表
索引





Familiarise yourself with essential accounting and finance principles for business decision-making, and connect your learning with relevant examples from real world businesses
Accounting and Finance for Non-Specialists 12th Edition by Peter Atrill and Eddie McLaney is a highly accessible introduction to the subject. It equips you with a solid foundation in the principles and practice of accounting and finance, thereby laying the groundwork necessary to make successful business decisions in your future career.
Covering financial accounting, management accounting and financial management in a single text, you will discover what the major financial statements contain and why they are useful. You will also gain an appreciation of the key roles that accounting and finance play in business decision-making. This easy-to-follow textbook examines widely-used accounting techniques, considers important international financial standards and contains a range of relevant, real-world examples, many of which are new to this edition. Activities and exercises frequently appear throughout the book and provide opportunities to engage with the issues raised.    Instructors, pair this text with MyLab Accounting  MyLab™ is the teaching and learning platform that allows instructors to reach every student with powerful self-study material and assessments. By combining trusted author content with digital tools and a flexible platform, MyLab personalises the learning experience and improves results for each student.  







Contents
Preface
Acknowledgements
1 Introduction to accounting and finance
Introduction
What are accounting and finance?
Who are the users of accounting information?
Providing a service
Weighing up the costs and benefits
Accounting as an information system
Management accounting and financial accounting
Scope of this book
The changing face of accounting
Why do I need to know anything about accounting and finance?
The quest for wealth creation
Meeting the needs of other stakeholders
Balancing risk and return
Not-for-profit organisations
Summary
Key terms
Reference
Further reading
Critical review questions
Part One FINANCIAL ACCOUNTING
2 Measuring and reporting financial position
Introduction
The major financial statements – an overview
The statement of financial position
The effect of trading transactions
Classifying assets
Classifying claims
Statement layouts
Capturing a moment in time
The role of accounting conventions
Money measurement
Valuing assets
Meeting user needs
Summary
Key terms
Reference
Further reading
Critical review questions
Exercises
3 Measuring and reporting financial performance
Introduction
The income statement
Different roles
Income statement layout
Further issues
Recognising revenue
Recognising expenses
Depreciation
Costing inventories
Trade receivables problems
Uses and usefulness of the income statement
Summary
Key terms
Further reading
Critical review questions
Exercises
4 Accounting for limited companies
Introduction
The main features of limited companies
The role of the Stock Exchange
Managing a company
The UK Corporate Governance Code
Financing limited companies
Borrowings
Withdrawing equity
The main financial statements
Dividends
Additional financial statements
The directors’ duty to account
The need for accounting rules
Sources of accounting rules
The auditors’ role
Management commentary
Creative accounting
Summary
Key terms
Further reading
Critical review questions
Exercises
5 Measuring and reporting cash flows
Introduction
The statement of cash flows
Why is cash so important?
The main features of the statement of cash flows
A definition of cash and cash equivalents
The relationship between the main financial statements
The layout of the statement of cash flows
The normal direction of cash flows
Preparing the statement of cash flows
What does the statement of cash flows tell us?
Summary
Key terms
Further reading
Critical review questions
Exercises
6 Analysing and interpreting financial statements
Introduction
Financial ratios
Financial ratio classifications
The need for comparison
Calculating the ratios
A brief overview
Profitability
Efficiency
Relationship between profitability and efficiency
Liquidity
Financial gearing
Investment ratios
Trend analysis
Using ratios to predict financial failure
Limitations of ratio analysis
Summary
Key terms
Further reading
Critical review questions
Exercises
Part Two MANAGEMENT ACCOUNTING
7 The relevance and behaviour of costs
Introduction
What is meant by ‘cost’?
Relevant costs: opportunity and outlay costs
Cost behaviour
Fixed cost
Variable cost
Semi-fixed (semi-variable) cost
Finding the break-even point
Contribution
Margin of safety
Operating gearing and its effect on profit
Weaknesses of break-even analysis
Using contribution to make decisions: marginal analysis
Summary
Key terms
Further reading
Critical review questions
Exercises
8 Full costing
Introduction
What is full costing?
Why do managers want to know the full cost?
Single-product businesses
Multi-product businesses
Overheads as service renderers
Activity-based costing
Using full (absorption) cost information
Summary
Key terms
Further reading
Critical review questions
Exercises
9 Budgeting
Introduction
How budgets link with strategic plans and objectives
Time horizon of plans and budgets
How budgets help managers
Budgets and forecasts
Limiting factors
How budgets link to one another
Using budgets in practice
Preparing budgets
Non-financial measures in budgeting
Budgeting for control
Measuring variances from budget
Making budgetary control effective
Behavioural issues
The use of variance analysis
Summary
Key terms
Further reading
Critical review questions
Exercises
Part Three FINANCE
10 Making capital investment decisions
Introduction
The nature of investment decisions
Investment appraisal methods
Accounting rate of return (ARR)
Payback period (PP)
Net present value (NPV)
Why NPV is better
Internal rate of return (IRR)
Some practical points
Investment appraisal in practice
Investment appraisal and strategic planning
Summary
Key terms
Further reading
Critical review questions
Exercises


11 Financing a business
Introduction
The main objective of financing policy
Sources of finance
Internal sources of finance
Internal sources of long-term finance
Internal sources of short-term finance
External sources of finance
External sources of long-term finance
Forms of borrowing
External sources of short-term finance
Long-term versus short-term borrowing
Gearing and the financing decision
Share issues
The role of the Stock Exchange
The Alternative Investment Market
Providing long-term finance for the small business
Islamic finance
Summary
Key terms
References
Further reading
Critical review questions
Exercises
12 Managing working capital
Introduction
What is working capital?
The scale of working capital
Managing inventories
Managing trade receivables
Managing cash
Managing trade payables
Managing working capital
Summary
Key terms
Further reading
Critical review questions
Exercises
Appendix A: Glossary of key terms
Appendix B: Solutions to self-assessment questions
Appendix C: Solutions to critical review questions
Appendix D: Solutions to selected exercises
Appendix E: Present value table
Index