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CHAPTER 1 Accounting and Financial Statements 2µÚ1Õ »á¼ÆÓë²ÆÎñ±¨±íEnter the Worldof Business Former Enron CFO Talks aboutAccounting Fraud 3½øÈëÉÌÒµÊÀ½ç Ç°°²È»Ê×ϯ²ÆÎñ¹Ù̸»á¼ÆÆÛÕ©Introduction4ÒýÑÔThe Nature of Accounting4»á¼ÆµÄ±¾ÖÊAccountants4»á¼ÆʦAccounting or Bookkeeping?6»á¼Æ»¹ÊDz¾¼ÇThe Uses of Accounting Information7»á¼ÆÐÅÏ¢µÄÓ¦ÓÃThe Accounting Process10»á¼ÆÁ÷³ÌThe Accounting Equation10»á¼ÆºãµÈʽDouble-Entry Bookkeeping11¸´Ê½²¾¼ÇThe Accounting Cycle11»á¼ÆÑ­»·Financial Statements14²ÆÎñ±¨±íThe Income Statement14ËðÒæ±íThe Balance Sheet19×ʲú¸ºÕ®±íThe Statement of Cash Flows23ÏÖ½ðÁ÷Á¿±íRatio Analysis: Analyzing Financial Statements25±ÈÂÊ·ÖÎö £º·ÖÎö²ÆÎñ±¨±íProfitability Ratios26Ó¯ÀûÄÜÁ¦±ÈÂÊAsset Utilization Ratios27×ʲúÀûÓÃÂÊLiquidity Ratios28Á÷¶¯ÐÔ±ÈÂÊDebt Utilization Ratios28Õ®ÎñÀûÓñÈÂÊPer Share Data29ÿ¹ÉÊý¾ÝIndustry Analysis30ÐÐÒµ·ÖÎöImportance of Integrity in Accounting31»á¼Æ³ÏÐŵÄÖØÒªÐÔSo You Wanta to be an Accountant32 Review Your Understanding33 Revisitthe World of Business33 Learn the Terms34 Check Your Progress34 Get Involved34 Build Your Skills:Financial Analysis35 Solve the Dilemma: Exploring the Secretsof Accounting Build Your Business Plan: Accounting and Financial Statements35 35 See for Yourself Videocase: The Accounting Function at Goodwill Industries International Inc.36Team Exercise37CHAPTER 2 Money and theFinancial System 38 µÚ2Õ »õ±ÒÓë½ðÈÚÌåϵEnter the Worldof Business ½øÈëÉÌÒµÊÀ½çThe Good and the Bad of a Cashless Society39ÎÞÏÖ½ðÉç»áµÄºÃÓ뻵Introduction40ÒýÑÔMoney in the Financial System40½ðÈÚÌåϵÖеĻõ±ÒFunctions of Money40»õ±ÒµÄÖ°ÄÜCharacteristics of Money41»õ±ÒµÄÌصãTypes of Money43»õ±ÒµÄÀàÐÍThe American Financial System47ÃÀ¹úµÄ½ðÈÚÌåϵThe Federal Reserve System47Áª°î´¢±¸ÏµÍ³Banking Institutions50ÒøÐлú¹¹Nonbanking Institutions53·ÇÒøÐлú¹¹Electronic Banking57µç×ÓÒøÐÐFuture of Banking58ÒøÐÐÒµµÄδÀ´So You’re Interested in Financial Systemsor Banking61 Review Your Understanding61 Revisitthe World of Business62 Learn the Terms62 Check Your Progress62 Get Involved63 Build Your Skills:Managing Money63 Solve the Dilemma: Seeing the Financial Side of Business63 Build Your Business Plan: Money and the Finacial System64 See for Yourself Videocase: Controversy overBank Lending Policies64 Team Exercise65 CHAPTER 3 Financial Management and Securities Markets 66 µÚ3Õ ²ÆÎñ¹ÜÀíÓë֤ȯÊг¡Enter the Worldof Business ½øÈëÉÌÒµÊÀ½çStandard & Poor’sDefends Ratings67±ê×¼ÆÕ¶ûº´ÎÀÆÀ¼¶ Introduction68ÒýÑÔManaging Current Assets and Liabilities68¹ÜÀíÁ÷¶¯×ʲúÓëÁ÷¶¯¸ºÕ®Managing Current Assets68Á÷¶¯×ʲú¹ÜÀíManaging Current Liabilities73Á÷¶¯¸ºÕ®¹ÜÀíManaging Fixed Assets75¹Ì¶¨×ʲú¹ÜÀíCapital Budgeting and ProjectSelection76×ʱ¾Ô¤ËãÓëÏîÄ¿ÌôÑ¡Assessing Risk76·çÏÕÆÀ¹ÀPricing Long-Term Money76Ϊ³¤ÆÚ×ʽ𶨼ÛFinancing with Long-Term Liabilities78ʹÓó¤ÆÚ¸ºÕ®ÈÚ×ÊBonds: Corporate IOUs79ծȯ £º´ó¹«Ë¾µÄ½èÌõTypes of Bonds79ծȯµÄÀàÐÍFinancing with Owners’ Equity80ÓÃËùÓÐÕßȨÒæÈÚ×ÊInvestment Banking82Ͷ×ÊÒøÐÐThe Securities Markets84֤ȯÊг¡Stock Markets85¹ÉƱÊг¡The Over-the-Counter Market85³¡Íâ½»Ò×Êг¡Measuring Market Performance86ºâÁ¿Êг¡¼¨Ð§So YouWant to Workin Financial Management or Securities90 Review YourUnderstanding90 Revisit theWorld of Business91 Learn the Terms91 Check YourProgress92 Get Involved92 Build Your Skills: Choosing among Projects92 Solve the Dilemma: Surviving Rapid Growth93 Build Your Business Plan:Financial Management and Securities Market93 See for Yourself Videocase: Morningstar Inc. MakesInvesting Easier94 Team Exercise94 Appendix ¸½Â¼Personal Financial Planning95¸öÈ˲ÆÎñ¹æ»®Notes114 ×¢ÊÍGlossary116ÊõÓï±íPhoto Credits120ͼƬ°æȨ