{"id":460,"date":"2010-03-26T10:26:10","date_gmt":"2010-03-26T18:26:10","guid":{"rendered":"http:\/\/www.fengdingcn.org\/blog\/?p=460"},"modified":"2010-03-27T01:27:26","modified_gmt":"2010-03-27T09:27:26","slug":"core-financial-accounting","status":"publish","type":"post","link":"https:\/\/www.fengdingcn.org\/blog\/20100326\/core-financial-accounting.html","title":{"rendered":"Financial Accounting \u8fd9\u95e8\u8bfe"},"content":{"rendered":"<p>\u4e0a\u5b66\u671f\u7684\u540e\u534a\u5b66\u671f\uff0810\u670822\u65e5\u523012\u670810\u65e5\uff0c7\u5468\u5de6\u53f3\uff09\u4e0a\u4e86\u56db\u95e8\u5fc5\u4fee\u8bfe\uff0c\u8bf4\u5b9e\u8bdd\u5176\u4e2d\u6709\u70b9\u65e0\u8da3\u7684\u662f Accounting \u8fd9\u95e8\u8bfe\u3002\u6216\u8bb8\uff0c\u6700\u5b9e\u7528\u7684\u4e1c\u897f\u5728\u6700\u5f00\u59cb\u770b\u90fd\u662f\u65e0\u8da3\u7684\uff0c\u5475\u5475\u3002<\/p>\n<p><strong>\u6559\u6388<\/strong><\/p>\n<p>\u6559\u6211\u90a3\u4e2a\u73ed\u7684 accounting \u6559\u6388\u662f <a href=\"http:\/\/www2.haas.berkeley.edu\/Faculty\/dutta_sunil.aspx\">Prof. Sunil \u00a0Dutta<\/a>:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" title=\"Prof. Sunil  Dutta\" src=\"http:\/\/www2.haas.berkeley.edu\/~\/media\/Images\/Haas\/faculty\/dutta_sunil.ashx?w=118&amp;h=175\" alt=\"Prof. Sunil  Dutta\" width=\"118\" height=\"175\" \/><\/p>\n<p>\u4ed6\u6765\u81ea\u5370\u5ea6\uff0c1996\u5e74\u4e4b\u540e\u5728 Haas \u505a\u6559\u6388\uff0c\u73b0\u5728\u8fd8\u517c\u4efb Haas School PhD Program \u7684 Director.<br \/>\nBS, Engineering, Indian Institute of Technology, Roorkee, India, 1984.<br \/>\nMS, Applied Chemistry, University of Minnesota, 1988.<br \/>\nMBA, Accounting, Carlson School of Management, University of Minnesota, 1993.<br \/>\nPhD, Business Administration, Carlson School of Management, University of Minnesota, 1994.<\/p>\n<p><strong>\u8bfe\u672c<\/strong><\/p>\n<p>\u8fd9\u95e8\u8bfe\u7528\u8fd9\u672c\u4e66\u505a\u8bfe\u672c\uff0c<a href=\"http:\/\/www.cambridgepub.com\/mbafinancialaccounting_ed4\/index.php\">Financial Accounting for MBAs, 4th edition<\/a>, by Easton, Wild, Halsey, and McAnally, 2009, Cambridge Business Publishers, ISBN: 978-1-934319-34-5. \u8fd9\u672c\u4e66\u5199\u7684\u5f88\u597d\u3002<\/p>\n<p><strong>\u5185\u5bb9<\/strong><\/p>\n<p>\u5927\u4f53\u4e0a\u662f\u8ddf\u7740\u90a3\u8bfe\u672c\u5b66\uff1a<\/p>\n<p>Module 1\t\tFinancial Accounting for MBAs<br \/>\nModule 2\t\tIntroducing Financial Statements and Transaction Analysis<br \/>\nModule 3\t\tAccounting Adjustments and Constructing Financial Statements<br \/>\nModule 4\t\tAnalyzing and Interpreting Financial Statements<br \/>\nModule 5\t\tReporting and Analyzing Operating Income<br \/>\nModule 6\t\tReporting and Analyzing Operating Assets<br \/>\nModule 7\t\tReporting and Analyzing Intercorporate Investments<br \/>\nModule 8\t\tReporting and Analyzing Nonowner Financing<br \/>\nModule 9\t\tReporting and Analyzing Owner Financing<br \/>\nModule 10\t\tReporting and Analyzing Off-Balance-Sheet Financing<\/p>\n<p>\u5bf9\u6211\u8fd9\u6837\u4ece\u672a\u63a5\u89e6\u8fc7 accounting \u7684\u4eba\u6765\u8bf4\uff0c\u8fd9\u662f\u4e00\u95e8\u626b\u76f2\u8bfe\u3002<\/p>\n<p>\u4e3b\u8981\u5c31\u662f\u4e0d\u505c\u7684\u7422\u78e8\u90a3\u51e0\u5f20\u8d22\u52a1\u62a5\u8868\uff08Balance Sheet, Income Statement, Statement of Cash Flows\uff09\uff0c\u7262\u8bb0\u6700\u57fa\u672c\u7684\u7b49\u5f0f\uff1aAssets = Liabilities + Equity\uff0c\u4ee5\u53ca\u586b\u9e2d\u4e86N\u591a\u4e13\u6709\u540d\u8bcd\u3001\u7f29\u5199\u548c\u6982\u5ff5\u4f8b\u5982\u00a0Assets, Liability, Equity, liquidity, Contributed Capital, Retained Earnings, cash, inventory,\u00a0PPE (Property, Plant and Equipment), Accounts Payable, Wages payable, Market Value vs. Book Value, Debit, Credit, Journal Entry, T-Account, Net Income, Accounts Receivable, COGS (cost of goods sold), Return On Assets, Return On Equity, Notes Receivable, FIFO, LIFO, Depreciation\u2026\u2026\u2026\u2026<\/p>\n<p>\u9664\u4e86\u88ab\u704c\u8f93\u4e86\u8fd9\u8bb8\u591a\u57fa\u672c\u6982\u5ff5\u5916\uff0c\u6211\u89c9\u5f97\u8fd8\u6bd4\u8f83\u91cd\u8981\u7684\u662f\u7406\u89e3 Financial accounting is not an exact science\uff0c\u4e5f\u5c31\u662f\u8bf4\u516c\u53f8\u5728\u505a\u8d22\u52a1\u62a5\u8868\u7684\u65f6\u5019\uff0c\u6709\u5f88\u591a\u5730\u65b9\u53ef\u4ee5\u6709\u4e0d\u540c\u7684\u9009\u62e9\uff08\u8bf4\u767d\u4e86\u4e5f\u5c31\u662f\u6709\u4e0d\u540c\u7684\u505a\u5e10\u65b9\u6cd5\uff09\uff0c\u56e0\u6b64\u4f5c\u4e3a\u6295\u8d44\u8005\uff0c\u5728\u770b\u8d22\u52a1\u62a5\u8868\u7684\u65f6\u5019\u8981\u591a\u4e2a\u5fc3\u773c\u3002<\/p>\n<p>\u5728\u7b2c\u4e00\u8282\u8bfe\u4e0a\uff0c\u6559\u6388\u5c31\u544a\u8bc9\u6211\u4eec <a href=\"http:\/\/en.wikipedia.org\/wiki\/Warren_Buffett\">Warren Buffett<\/a> \u7684\u4e09\u4e2a\u5bf9\u6295\u8d44\u8005\u7684\u5efa\u8bae\uff1a<\/p>\n<ul>\n<li>Beware of companies displaying weak accounting. \u00a0There is seldom just one cockroach in the kitchen.<\/li>\n<li>Unintelligible footnotes usually indicate untrustworthy management. \u00a0If you cannot understand a footnote, it is usually because the CEO does not want you to.<\/li>\n<li>Be suspicious of companies that trumpet earnings projections and growth expectations. \u00a0Business seldom operate in a tranquil, no-surprise environment, and earnings simply do not advance smoothly.<\/li>\n<\/ul>\n<p>\u73b0\u5728\u56de\u5934\u770b\uff0cBuffet \u5c31\u662f Buffet \u554a\uff0c\u679c\u771f\u662f\u5b57\u5b57\u73e0\u7391\u3002<\/p>\n<p>Accounting \u867d\u7136\u6709\u70b9\u673a\u68b0\u548c\u65e0\u8da3\uff0c\u4f46 accounting \u7ecf\u5e38\u88ab\u79f0\u4f5c<strong> the language of business<\/strong>\uff0c\u6240\u4ee5 accounting\u00a0\u7684\u57fa\u7840\u91cd\u8981\u5730\u4f4d\u4e0d\u8a00\u800c\u55bb\uff0c\u6240\u4ee5\u6211\u60f3\u6211\u4f1a\u5728\u4e8c\u5e74\u7ea7\u518d\u9009\u4e00\u4e9b\u9002\u5f53\u7684\u9009\u4fee\u8bfe\u6765\u52a0\u6df1\u5bf9 accounting \u7684\u7406\u89e3\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u5b66\u671f\u7684\u540e\u534a\u5b66\u671f\uff0810\u670822\u65e5\u523012\u670810\u65e5\uff0c7\u5468\u5de6\u53f3\uff09\u4e0a\u4e86\u56db\u95e8\u5fc5\u4fee\u8bfe\uff0c\u8bf4\u5b9e\u8bdd\u5176\u4e2d\u6709\u70b9\u65e0\u8da3\u7684\u662f Accounting \u8fd9\u95e8\u8bfe\u3002\u6216\u8bb8\uff0c\u6700\u5b9e\u7528\u7684\u4e1c\u897f\u5728\u6700\u5f00\u59cb\u770b\u90fd\u662f\u65e0\u8da3\u7684\uff0c\u5475\u5475\u3002 \u6559\u6388 \u6559\u6211\u90a3\u4e2a\u73ed\u7684 accounting \u6559\u6388\u662f Prof. Sunil \u00a0Dutta: \u4ed6\u6765\u81ea\u5370\u5ea6\uff0c1996\u5e74\u4e4b\u540e\u5728 Haas \u505a\u6559\u6388\uff0c\u73b0\u5728\u8fd8\u517c\u4efb Haas School PhD Program \u7684 Director. BS, Engineering, Indian Institute of Technology, Roorkee, India, 1984. MS, Applied Chemistry, University of Minnesota, 1988. MBA, Accounting, Carlson School of Management, University of Minnesota, 1993. PhD, Business Administration, Carlson School of Management, University of Minnesota, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,20,2],"tags":[],"class_list":["post-460","post","type-post","status-publish","format-standard","hentry","category-berkeley-mba","category-mba-academics","category-all"],"views":9500,"_links":{"self":[{"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/posts\/460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/comments?post=460"}],"version-history":[{"count":5,"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/posts\/460\/revisions"}],"predecessor-version":[{"id":514,"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/posts\/460\/revisions\/514"}],"wp:attachment":[{"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/media?parent=460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/categories?post=460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fengdingcn.org\/blog\/wp-json\/wp\/v2\/tags?post=460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}