Finance for the non-financial manager

２３９页 12章 2003 高清晰PDF

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（美）赫伯特·T.斯皮罗著

英文原版！！十分有参考价值 Gene Siciliano

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Contents
Preface ix
1. Counting the Beans: How Critical Is Good Financial
Information, Anyway? 1
Managing a Company in Today’s Business Environment 1
The Role of the Finance Department 5
GAAP: The “Rules” of Financial Reporting 7
The Relationship of Finance and Accounting to the Other
Departments 9
Manager’s Checklist for Chapter 1 11
2. The Structure and Interrelationship of Financial
Statements 12
Tracking the Life Cycle of a Company 14
Accounting Is Like a Football Game on Videotape 16
The Chart of Accounts—A Collection of Buckets 20
The General Ledger—Balancing the Buckets 23
Accrual Accounting—Say What? 25
The Principal Financial Statements Defined 27
Manager’s Checklist for Chapter 230
3. The Balance Sheet: Basic Summary of Value
and Ownership 31
Assets and Ownership—They Really Do Balance! 31
Current Assets—Liquidity Makes Things Flow 34
Fixed Assets—Property and Possessions 39
Other Assets—The “Everything Else” Category 41
Current Liabilities—Repayment Is Key 41
Long-Term Liabilities—Borrowed Capital 45

。。。。。。。。

12. Attracting Outside Investors: The
Entrepreneur’s Path 193
The Start-up Company: Seed Money and Its Sources 194
Professional Investors: Angels on a Mission 195
Venture Capitalists: What You Need to Know to
Attract Them 198
The Initial Public Offering—Heaven or Hell? 203
Strategic Investors: The Path to a Different Party 204
Acquisition: The Strategic Exit 206
Manager’s Checklist for Chapter 122 08
Index 209

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