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《会计与财务管理》（第10 版，双语教学版）选编自O.C. 费雷尔、杰弗里·赫特和琳达·费雷尔所著的Business:

A Changing World（10e），一本被美国加州大学伯克利分校等多所著名大学选为通识课“商学导论”的教材。作者O.C. 费雷尔曾担任美国营销协会学术委员会主席；琳达·费雷尔现任市场营销科学学会主席；杰弗里·赫特为德保罗大学金融学教授，是畅销书Foundations of Financial Management 的作者。《会计与财务管理》（第10 版，双语教学版）语言简练、通俗易懂、实用性强，适合作为入门级会计和财务管理双语教材。

《会计与财务管理》（第10 版，双语教学版）共分三章，具体包括会计与财务报表；货币与金融体系；财务管理与证券市场。《会计与财务管理》（第10 版，双语教学版）保留了原版书中全部的英文及其教材要素，编者对目录以及部分专业词汇进行了翻译。每章都有丰富的案例、习题和线上资源。读者可以轻松阅读并做练习。

CHAPTER 1

Accounting and Financial Statements

2

第1章 会计与财务报表

Enter the World

of Business

Former Enron CFO Talks about

Accounting Fraud

3

进入商业世界

前安然首席财务官谈会计欺诈

Introduction

4

引言

The Nature of Accounting

4

会计的本质

Accountants

4

会计师

Accounting or Bookkeeping?

6

会计还是簿记

The Uses of Accounting Information

7

会计信息的应用

The Accounting Process

10

会计流程

The Accounting Equation

10

会计恒等式

Double-Entry Bookkeeping

11

复式簿记

The Accounting Cycle

11

会计循环

Financial Statements

14

财务报表

The Income Statement

14

损益表

The Balance Sheet

19

资产负债表

The Statement of Cash Flows

23

现金流量表

Ratio Analysis: Analyzing Financial Statements

25

比率分析 ：分析财务报表

Profitability Ratios

26

盈利能力比率

Asset Utilization Ratios

27

资产利用率

Liquidity Ratios

28

流动性比率

Debt Utilization Ratios

28

债务利用比率

Per Share Data

29

每股数据

Industry Analysis

30

行业分析

Importance of Integrity in Accounting

31

会计诚信的重要性

So You Want

a to be an Accountant

32

Review Your Understanding

33

Revisit

the World of Business

33

Learn the Terms

34

Check Your Progress

34

Get Involved

34

Build Your Skills:

Financial Analysis

35

Solve the Dilemma: Exploring the Secrets

of Accounting Build Your Business Plan: Accounting and Financial Statements

35

35

See for Yourself Videocase: The Accounting Function at Goodwill

Industries International Inc.

36

Team Exercise

37

CHAPTER 2

Money and the

Financial System

38

第2章 货币与金融体系

Enter the World

of Business

进入商业世界

The Good and the Bad of a Cashless Society

39

无现金社会的好与坏

Introduction

40

引言

Money in the Financial System

40

金融体系中的货币

Functions of Money

40

货币的职能

Characteristics of Money

41

货币的特点

Types of Money

43

货币的类型

The American Financial System

47

美国的金融体系

The Federal Reserve System

47

联邦储备系统

Banking Institutions

50

银行机构

Nonbanking Institutions

53

非银行机构

Electronic Banking

57

电子银行

Future of Banking

58

银行业的未来

So You’re Interested in Financial Systems

or Banking

61

Review Your Understanding

61

Revisit

the World of Business

62

Learn the Terms

62

Check Your Progress

62

Get Involved

63

Build Your Skills:

Managing Money

63

Solve the Dilemma: Seeing the Financial Side of Business

63

Build Your Business Plan: Money and the Finacial System

64

See for Yourself Videocase: Controversy over

Bank Lending

Policies

64

Team Exercise

65

CHAPTER 3

Financial Management and Securities Markets

66

第3章 财务管理与证券市场

Enter the World

of Business

进入商业世界

Standard & Poor’s

Defends Ratings

67

标准普尔捍卫评级

Introduction

68

引言

Managing Current Assets and Liabilities

68

管理流动资产与流动负债

Managing Current Assets

68

流动资产管理

Managing Current Liabilities

73

流动负债管理

Managing Fixed Assets

75

固定资产管理

Capital Budgeting and Project

Selection

76

资本预算与项目挑选

Assessing Risk

76

风险评估

Pricing Long-Term Money

76

为长期资金定价

Financing with Long-Term Liabilities

78

使用长期负债融资

Bonds: Corporate IOUs

79

债券 ：大公司的借条

Types of Bonds

79

债券的类型

Financing with Owners’ Equity

80

用所有者权益融资

Investment Banking

82

投资银行

The Securities Markets

84

证券市场

Stock Markets

85

股票市场

The Over-the-Counter Market

85

场外交易市场

Measuring Market Performance

86

衡量市场绩效

So You

Want to Work

in Financial Management

or Securities

90

Review Your

Understanding

90

Revisit the

World of Business

91

Learn the Terms

91

Check Your

Progress

92

Get Involved

92

Build Your Skills: Choosing among Projects

92

Solve the Dilemma: Surviving Rapid Growth

93

Build Your Business Plan:

Financial Management and Securities

Market

93

See for Yourself Videocase: Morningstar Inc. Makes

Investing

Easier

94

Team Exercise

94

Appendix

附录

Personal Financial Planning

95

个人财务规划

Notes

114

注释

Glossary

116

术语表

Photo Credits

120

图片版权

O.C. 费雷尔曾担任美国营销协会学术委员会主席；

琳达·费雷尔现任市场营销科学学会主席；

杰弗里·赫特为德保罗大学金融学教授，是畅销书Foundations

of Financial Management 的作者。

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编辑推荐

《会计与财务管理》（第10版，双语教学版）的作者O.C. 费雷尔教授，是美国营销学会学术委员会前主席，国际知名营销学家、商业伦理学家。其妻子琳达·费雷尔教授，现任美国市场营销科学学会主席。杰弗里·赫特，是当代著名金融学教授，其所著会计与财务管理方面的教材被翻译成14 种语言，畅销31 个国家和地区。

书摘插图

无现金社会的好与坏

The Good and the Bad of a Cashless Society

The rise of alternative payment methods is making people wonder

whether our future is headed toward a cashless society. Such a society would

involve further development and integration of technology, big data, and

cashless payment methods. However, we see evidence of this occurring with the

use of virtual money and payment methods such as Bitcoin, PayPal, and

Mastercard’s Paypass. More than 80

percent of consumer transactions in the United States

are electronic, and Sweden estimates

that only 3 percent of its transactions are made with actual currency.

Critics feel that a cashless society could be used to control

consumer purchasing. For instance, algorithms are currently used to alert debit

and credit card users of fraud. While these technologies protect customers,

Visa and MasterCard are also using them to prohibit credit and debit

transactions in online gambling, even if it is not illegal. Could this type of

consumer regulation be applied to all purchases? For example, if an overweight

person tries to purchase

a sugary drink, could data about the

person be used to deny the purchase? While this might seem to be a way to

protect consumers from bad decision making, it also limits consumer choice.

On the other hand, there are many advantages. Governments support

the

idea of a cashless society because

it eliminates the cost of printing money and makes monetary policy easier. It

can save consumers in costs as well. People lose approximately $200 billion

through various ATM fees, theft, and taxes. Controls can be used to protect

electronic currency and guard against theft, perhaps leading to less crime.

There is still one major benefi t for using cash, however. Psychological

research has shown that people tend to make wiser purchasing decisions when

they use cash over any other payment method.

书籍介绍

共分三章，具体包括会计与财务报表；货币与金融体系；财务管理与证券市场。《会计与财务管理》（第10 版，双语教学版）保留了原版书中全部的英文及其教材要素，编者对目录以及部分专业词汇进行了翻译。每章都有丰富的案例、习题和线上资源。读者可以轻松阅读并做练习。