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Fundamental Managerial Accounting Concepts - (基本的管理会计概念-)
Sixth Edition
Fundamental Managerial
Accounting Concepts
Thomas P. Edmonds
University of Alabama–Birmingham
Bor-Yi Tsay
University of Alabama–Birmingham
Philip R. Olds
Virginia Commonwealth University
FUNDAMENTAL MANAGERIAL 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 © 2011, 2009, 2008, 2006, 2003, 2000 by
The McGraw-Hill Companies, Inc. All rights reserved. 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 1 0
ISBN 978-0-07-811089-4
MHID 0-07-811089-0
Vice president and editor-in-chief: Brent Gordon
Editorial director: Stewart Mattson
Publisher: Tim Vertovec
Sponsoring editor: Donna Dillon
Director of development: Ann Torbert
Development editor II: Katie Jones
Vice president and director of marketing: Robin J. Zwettler
Marketing manager: Kathleen Klehr
Vice president of editing, design, and production: Sesha Bolisetty
Lead project manager: Pat Frederickson
Senior buyer: Carol A. Bielski
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