这是第四版的,不过听说只是修改更新了下数据,大体上还是没有什么变化的,个人比较了一下发现和 机工版 的英文影印第六版只是第三四五章的顺序换了一下!
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Pratt, Jamie.
Financial accounting in an economic context / Jamie Pratt.4th ed.
p. cm.
Includes index.
ISBN 0-324-00337-4 (alk. paper)
1. Accounting. I. Title.
HF5635.P916 1999 99-14477
657dc21
BRIEF CONTENTS
Part 1
An Overview of Financial Accounting
1
1
Financial Accounting and Its Economic Context
2
2
The Financial Statements
34
Part 2
Use, Measurement, and Mechanics of Financial Statements
71
3
Using Financial Statement Information
72
4
The Measurement Fundamentals of Financial Accounting
125
5
The Mechanics of Financial Accounting
154
Part 3
Assets: A Closer Look
229
6
The Current Asset Classification, Cash, and Accounts Receivable
230
7
Merchandise Inventory
278
8
Investments In Equity Securities
316
9
Long-Lived Assets
362
Part 4
Liabilities and Stockholders' Equity: A Closer Look
407
10
Introduction To Liabilities: Economic Consequences, Current Liabilities, and Contingencies
408
11
Long-Term Liabilities: Notes, Bonds, and Leases
455
12
Stockholders' Equity
506
Part 5
Income and Cash Flows
557
13
The Complete Income Statement
558
14
The Statement of Cash Flows
597
Appendix A
NIKE Inc. 1998 Annual Report
653
Appendix B
The Time Value of Money
682
Appendix C
Quality of Earnings Cases: A Comprehensive Review
706
Glossary
739
Subject Index
767
Company Index
776