Fundamental Financial Accounting Concepts - （基本的财务会计概念-）.pdf

Eighth Edition Fundamental Financial Accounting Concepts Thomas P. Edmonds University of Alabama–Birmingham Frances M. McNair Mississippi State University Philip R. Olds Virginia Commonwealth University Edward E. Milam Mississippi State University (Contributing Author) FUNDAMENTAL FINANCIAL ACCOUNTING CONCEPTS Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2013, 2011, 2008, 2006, 2003, 2000, 1998, 1996 by The McGraw-Hill Companies, Inc. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 ISBN 978-0-07-802536-5 MHID 0-07-802536-2 Vice president and editor-in-chief: Brent Gordon Publisher: Tim Vertovec Senior sponsoring editor: Dana L. Woo Executive director of development: Ann Torbert Development editor II: Katie Jones Vice president and director of marketing: Robin J. Zwettler Marketing director: Brad Pa