Fundamental Managerial Accounting Concepts - （基本的管理会计概念-）.pdf

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 Designer: