Accounting (Third Edition)

Name: Accounting (Third Edition)
ISBN: 9787301241745

陆正飞Peking University Press · ChinaAug 2025

3.7

Word count: 289K words
Chapters: 80
ISBN: 9787301241745

Report an error Find this book

Summary

This book is an accounting textbook tailored for MBA students. This revision mainly reflects developments and changes in accounting standards and practice in recent years, as well as changes in the authors' understanding of the relevant issues. To make it easier for instructors to use, the basic content and structure of the textbook have not been substantially adjusted or changed; the focus of revision was on aspects of the second edition that no longer conform to the current socioeconomic environment, legal system, and accounting standards.

Editor's review

This book is an accounting textbook tailored for MBA students. While maintaining stable basic content and structure, the third edition focuses on reflecting recent developments and changes in accounting standards and practice, and revises content in the second edition that no longer conforms to the current socioeconomic environment, legal system, and accounting standards. Its value lies in balancing a managerial perspective with accounting fundamentals: it builds a basic framework for management students without an accounting background to understand financial statements and accounting information, while allowing instructors to continue using it according to the original teaching logic. The revision approach is pragmatic, not seeking a major overhaul of the system but keeping the textbook in step with updates in standards and practice. It is suitable for systematic learning in MBA classrooms and also serves as a desk reference for business managers to read statements and understand the economic meaning behind accounting information. When reading, it is advisable to compare standard changes with notes from the previous edition and consolidate concepts through case exercises, rather than merely memorizing journal entries without understanding their managerial implications.

Who it's for

A good fit for

MBA students who need to systematically master accounting fundamentals and statement reading from a managerial perspective
Business managers who wish to understand accounting information to support operating decisions and communication
Business school instructors who can use it as a textbook or reference for management accounting courses
Readers with financial work needs who need to update their understanding of accounting standard changes

Not a good fit for

Candidates preparing for professional qualifications such as CPA who need intensive exercise training
Professional researchers who wish to delve into advanced accounting topics or frontier empirical research
Readers of pure literature with no interest in financial statements or accounting concepts

Reading tips

First read the table of contents to distinguish the threads of basic accounting concepts, statement preparation, and managerial application, then read according to course progress.
After each chapter, restate the core concepts in your own words and practice with a listed company's statements for comparison.
Pay attention to the standard changes involved in the third edition revision, compare with notes from the previous edition, and avoid following outdated provisions.
Use it in conjunction with MBA case discussions, connecting accounting numbers with managerial decision-making issues.

About the publisher

Peking University Press China · Founded in 1979

Peking University Press is a comprehensive university press whose publishing areas cover classical literature, popular science, social culture, world history, Western philosophy, and culture. Its catalogue contains 6,031 titles, with representative books including A Dream of Red Mansions, Relativity: The Special and General Theory (15th Edition) (with Einstein's classic papers on unified field theory and other topics), Elements, Conics, The Aristocratic Families of the Eastern Jin, The Philosophy of Mythology (Volume I), The Philosophy of Mythology (Volume II), and The Origin of Continents and Oceans. Representative authors include Cao Xueqin, Zhou Ruchang, Albert Einstein, Euclid, Apollonius, Tian Yuqing, Schelling, and Xian Gang. The press has developed distinctive strengths in classical Chinese literature and in the translation of Western philosophical classics, while also covering scientific classics and social and cultural studies. As public information is limited, this description is based only on the books in the catalogue and offers no further extrapolation.

版权信息
第三版前言
第二版前言
第一版前言
第1章会计概要
1.1 会计信息
1.2 会计发展
1.3 会计含义
1.4 会计规范
1.5 会计职业
1.6 企业内部的会计机构
第2章财务会计概念
2.1 财务会计报告的目标
2.2 会计假设
2.3 会计基础
2.4 会计信息质量要求
2.5 会计原则
第3章资产负债表与利润表
3.1 资产负债表
3.2 利润表
3.3 资产负债表与利润表分析
第4章会计循环
4.1 会计系统与会计循环
4.2 账户及其分类
4.3 交易事项分析与复式记账
4.4 调整分录
4.5 结账
4.6 编制工作底稿与财务报表
第5章收入与货币性资产
5.1 收入概述
5.2 收入的确认与计量
5.3 应收账款和应收票据
5.4 货币性资产
第6章存货与销售成本
6.1 存货概述
6.2 定期盘存制与永续盘存制
6.3 存货计价（一）：一般方法
6.4 存货计价（二）：成本与市价孰低法
第7章投资与投资性房地产
7.1 投资概述
7.2 投资会计：一般问题
7.3 投资会计：长期股权投资
7.4 投资性房地产
第8章固定资产与折旧
8.1 固定资产概述
8.2 各种取得方式下固定资产成本的构成
8.3 固定资产折旧方法
8.4 固定资产的后续支出与固定资产处置
第9章无形资产及其他资产
9.1 无形资产概述
9.2 无形资产的会计处理
9.3 其他资产
第10章负债
10.1 负债概述
10.2 流动负债
10.3 非流动负债
第11章所有者权益
11.1 所有者权益概述
11.2 非公司制企业的所有者权益
11.3 公司制企业的所有者权益
11.4 所有者权益的披露与分析
11.5 权益工具、金融负债的区分与复合金融工具的分拆
第12章影响净收益的其他项目
12.1 期间费用（销售费用、管理费用及财务费用）
12.2 营业外收支
12.3 所得税与所得税会计
12.4 会计政策、会计估计变更和前期差错更正
12.5 汇兑损益与折算损益的影响
12.6 综合收益与其他综合收益
第13章现金流量表
13.1 现金流量与现金流量表
13.2 投资活动和筹资活动现金流量
13.3 经营活动现金流量
13.4 现金流量表中的其他重要信息
第14章企业合并与合并报表
14.1 企业合并与合并报表概述
14.2 企业合并报表的合并范围的确定基础与内容
14.3 取得子公司合并日合并报表的编制
中英文术语对照表
附录相关表格

FAQ

Can readers without an accounting background understand this textbook?

This book is tailored for MBA students and generally assumes that readers may not have a professional accounting background, so it emphasizes basic concepts and a managerial perspective. Readers starting from zero can generally keep up by reading chapters in order and combining after-chapter exercises and statement examples; if it feels difficult, they can first supplement introductory basic accounting content before returning to study.

What areas were mainly revised in the third edition?

According to publication information, this revision mainly reflects developments and changes in accounting standards and practice in recent years, as well as changes in the authors' understanding of the relevant issues; the basic content and structure have not been substantially adjusted, and the focus was on revising content in the second edition that no longer conforms to the current socioeconomic environment, legal system, and accounting standards.

Is this book suitable for preparing for accounting professional qualification exams?

This book is positioned as an MBA accounting textbook, focusing on accounting understanding and statement application from a managerial perspective. It is not written according to professional qualification exam syllabi, and its exercise intensity and coverage of exam points differ from exam books. For qualification preparation, it is advisable to use dedicated exam textbooks; this book can serve as supplementary reading for understanding concepts and managerial applications.

Comments

Find this book

This site is an index: you start “Search all sources” in your browser, and the entries it lists all point to third-party sites; please judge their availability yourself.

About the author

陆正飞 Author

Publicly available information about Lu Zhengfei is limited, and his identity and biographical background remain unclear; however, the works held in the collection offer a general picture of his writing focus. Three titles are currently available: Accounting (2nd Edition), a planned MBA textbook for the 21st century; Advanced Financial Management; and Accounting (3rd Edition). All are textbooks in the fields of accounting and financial management. These works are often classified under exam preparation and finance, indicating that their content is intended for business education at the university level, MBA courses, and preparation for related professional examinations, with an emphasis on combining foundational theory with practical application. Judging from the titles and the successive editions, the author has maintained a sustained commitment to this field, and the textbooks have been revised and reprinted, suggesting a degree of continued use. Overall, Lu Zhengfei's writing consists mainly of textbook compilation, characterized by standardized and systematic exposition of knowledge suitable for classroom teaching and self-study, and it occupies a place among educational reading materials on accounting and financial management.