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