| ISBN: | 9787302308447 (pbk.) : |
| 编目源: | HBSX HBSX |
| 个人名称: | Horngren, Charles T.,1926- |
| 题名: | Accounting. The managerial chapters / Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver = 会计学. 管理会计分册 / 查尔斯·T. 亨格瑞, 小沃尔特·T. 哈里森, M.苏珊娜·奥利弗著. |
| 版本说明: | 9th ed. |
| 出版发行项: | 北京 : 清华大学出版社, 2013. |
| 载体形态: | xxvi, 530, [66] p. : ill. ; 26 cm. |
| 一般附注: | Includes index. |
| 格式化内容附注: | Accounting and the business environment -- Recording business transactions -- The adjusting process -- Completing the accounting cycle -- Merchandising operations -- Merchandise inventory -- Internal control and cash -- Receivables -- Plant assets and intangibles -- Current liabilities and payroll -- Long-term liabilities, bonds payable, and classification of liabilities on the balance sheet -- Corporations : paid-in capital and the balance sheet -- Corporations : effects on retained earnings and the income statement -- The statement of cash flows -- Financial statement analysis -- Introduction to managerial accounting -- Job order and process costing -- Activity-based costing and other cost management tools -- Cost-volume-profit analysis -- Short-term business decisions -- Capital investment decisions and the time value of money -- The master budget and responsibility accounting -- Flexible budgets and standard costs -- Performance evaluation and the balanced scorecard -- Partnerships. |