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信息、会计和理财(第7版•双语教学版) 平装商务英语•工商管理双语教学教材系列

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定价:¥68.00

  • 著者:188876,188877,188878 译者:
  • 出版时间:2025年01月本印时间:2025年01月
  • 版次:1印次:1页数:224页
  • 开本:16册数:1 卷数:1
  • ISBN:978-7-100-24578-4
  • 读者对象:商务英语专业和财务管理及相关专业的高校学生,有商学教育、商务进阶需求的专业人士,希望了解相关知识的普通读者
  • 主题词:会计信息财务管理教材英、汉
  • 人气:0

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1.三位具有多年商科教学经验的教授精心编撰;威廉·普赖德曾获得两项终身成就奖。
2.大数据智能化时代下信息、会计与理财,助理高效商业决策。
3. 英文原书亚马逊商学类排名前100。

前沿视角:全新第7版紧跟社交媒体与电子商务的最新发展,探讨其对商业决策与财务管理的深远影响。
可读性强:英文语言地道纯正,行文流畅易懂,各级标题与关键术语均附有中文注释,读者无论专业背景如何,都能轻松理解。
实战案例:精选真实商业案例,理论与实践相结合,提升解决复杂财务问题的能力。
 

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威廉•普赖德(William M. Pride),得克萨斯农工大学梅斯商学院市场营销学教授,路易斯安那州立大学博士学位,长期为商学院的本科生、研究生以及高层管理者授课。普赖德博士还是美国营销协会、营销科学学院、营销进步协会和营销管理协会的成员,获“市场营销研究员奖”和“市场营销创新奖”两项终身成就奖。
罗伯特•休斯(Robert J. Hughes),在理查德布兰德学院教授《商学导论》课程已超过35年,是一位经验丰富的商学教育专家,致力于商业管理、市场营销和企业战略的教学与研究,曾获得理查德布兰德学院三次“卓越教学奖”。
杰克•卡普尔(Jack R. Kapoor),杜佩奇学院担任商学与经济学教授,教授课程包括《商学导论》《市场营销》《管理学》《经济学》和《个人理财》。他曾在伊利诺伊理工大学斯图尔特管理学院、旧金山州立大学世界商学院等学院任教。主要研究方向包括财务管理、会计学和企业金融。
孔小磊,博士,浙江财经大学管理学院讲师,曾在美国托莱多大学访学并多次前往境外交流,为本硕留学生授课,具有丰富国际教学经验。参与国家自然科学基金、社会科学基金等省部级以上项目5项,主持和参与横向项目8项,出版著作两部,发表期刊论文10余篇。

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《信息、会计和理财》(第7版,双语教学版)摘自美国经典商学教材《商学导论》(Foundations of Business)的第一编“The Environment of Business”和第六编“Information, Accounting, and Financial”的内容,本书首先介绍商业环境和工商管理基础知识,然后专注于社交媒体和电子商务如何改变商业世界,还研究了管理信息、会计和理财如何确保资金在需要时可用,以尽可能低的成本获得资金,并尽可能有效地使用资金。本书为双语教学版,对文中的各级标题和关键术语作了中文注释。全新版本的《信息、会计和理财》,紧跟时代脚步,透视市场变化,向读者展现这个时代极富前瞻性的企业案例,带领读者更新市场思维、适应业态迭代,成为更专业更智慧的商业人士。

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Acknowledgments     xii
About the Authors     xiii
Chapter 1: Exploring the World of Business and Economics     2
Inside Business: Tesla Races Ahead of the Competition     3
1-1    Your Future in the Changing World of Business     4
1-1a    Why Study Business?     5
Exploring Careers: Gen Z Seeks Workplace Diversity     6
1-1b    Special Note to Business Students     8
1-2    Business: A Definition     9
1-2a    The Organized Effort of Individuals     9
1-2b    Satisfying Needs     10
1-2c    Business Profit     11
1-3    Types of Economic Systems     12
Entrepreneurial Success: The Next Wave of Entrepreneurs Is Here     14
1-3a    Capitalism     14
1-3b    Capitalism in the United States     15
1-3c    Command Economies     17
1-4    Measuring Economic Performance     18
1-4a    The Importance of Productivity in the Global Marketplace     18
1-4b    The Nation’s Gross Domestic Product     19
1-4c    Other Important Economic Indicators That Measure a Nation’s Economy     20
1-5    The Business Cycle     20
1-6    Types of Competition     22
1-6a    Perfect Competition     23
1-6b    Monopolistic Competition     24
1-6c    Oligopoly     25
1-6d    Monopoly     25
1-7    American Business Today     26
1-7a    Early Business Development     26
1-7b    Business Development in the 1900s     27
1-7c    A New Century: 2000 and Beyond     28
1-7d    The Current Business Environment     28
Technology and Innovation: Today’s Biggest Tech Trends     30
1-7e    The Challenges Ahead     31
Summary     32
Key Terms     33
Discussion Questions     33
Case 1: The Keys to Zoom’s Success     34
Building Skills for Career Success     35
Chapter 2: Ethics and Social Responsibility in Business     36
 Inside Business: Marketing Tactics at Purdue Fueled the Opioid Crisis     37
2-1    Business Ethics Defined     38
2-2    Ethical Issues in Business     38
2-2a    Fairness and Honesty     38
2-2b    Organizational Relationships     39
2-2c    Conflicts of Interest     40
2-2d    Communications     41
Entrepreneurial Success: Building a Healthy Relationship with Social Media     41
2-3    Factors Affecting Ethical Behavior     42
2-3a    Individual Factors Affecting Ethics     42
2-3b    Social Factors Affecting Ethics     42
2-3c    Opportunity as a Factor Affecting Ethics     43
2-4    Encouraging Ethical Behavior     43
2-4a    Government’s Role in Encouraging Ethics     43
2-4b    Trade Associations’ Role in Encouraging Ethics     44
2-4c    Individual Companies’ Role in Encouraging Ethics     44
Exploring Careers: The Rise of the Chief Ethics Officer     46
2-5    Social Responsibility     47
2-5a    The Evolution of Social Responsibility in Business     48
2-5b    Two Views of Social Responsibility     49
2-5c    The Pros and Cons of Social Responsibility     50
2-6    Public Responsibilities of Business     51
2-6a    Consumerism     51
Ethics and Social Responsibility: Google Sued for Antitrust Violations     52
2-6b    Public Health     53
2-7     Responsibilities to Employees     55
2-7a Affirmative Action Programs     55
2-7b Training Programs for the Hard-Core Unemployed     56
2-7c Programs to Reduce Sexual Harassment and Abusive Behavior     57
2-8 Responsibilities to the Environment     58
2-8a Environmental Issues     58
2-8b Effects of Environmental Legislation     59
2-8c Business Response to Environmental Concerns     60
Sustaining the Planet: Is Sustainability Profitable?     61
2-9 Implementing a Program of Social Responsibility     62
2-9a    Commitment of Top Executives     62
2-9b Planning     62
2-9c Appointment of a Director     62
2-9d The Social Audit     63
Summary     63
Key Terms     64
Discussion Questions     64
Case 2: Inside Whole Trade at Whole Foods     65
Building Skills for Career Success     65
Chapter 3: Global Business     67
Inside Business: Starbucks Goes Global for Growth     68
Entrepreneurial Success: Alibaba Provides Guidance to Help Entrepreneurs     69
3-1 The Basis for International Business     69
3-1a Absolute and Comparative Advantage     69
3-1b Exporting and Importing     70
3-1c Balance of Trade     70
3-1d The Economic Outlook for Trade       73
Technology and Innovation: Spotify Makes a Play for Global Dominance     75
3-2 Methods of Entering International Business     76
3-2a Exporting     76
3-2b Licensing and Franchising     78
3-2c Contract Manufacturing     79
3-2d Joint Ventures and Alliances     79
3-2e Direct Investment     80
3-2f Multinational Firms     80
Sustaining the Planet: IKEA Opens Its First Second-Hand Store     81
3-3 International Business Challenges     81
3-3a Trade Restrictions     81
3-3b Economic Challenges     84
Ethics and Social Responsibility: Opening the Gates to Digital Payments     85
3-3c Legal and Political Climate     85
3-3d Social and Cultural Barriers     85
3-4 Facilitators of International Trade       86
3-4a The General Agreement on Tariffs and Trade and the World Trade Organization 86
3-4b International Trade Agreements and Alliances     86
3-5 Sources of Export Assistance     89
3-6 Financing International Business     90
3-6a The Export-Import Bank of the United States     90
3-6b The World Bank     91
3-6c The International Monetary Fund     91
Summary     92
Key Terms     93
Discussion Questions     93
Case 3: Honda’s Strategy Is Electrifying     93
Building Skills for Career Success     94
Running a Business: Let’s Go Get a Graeter’s!     96
Building a Business Plan     97
Chapter 4: Exploring Social Media and e-Business     101
Inside Business: Netflix Tops the Competition in Customer Retention      102
4-1 Why Is Social Media Important?     103
4-1a What Is Social Media and How Popular Is It?     103
4-1b Why Businesses Use Social Media     103
4-2 Social Media Tools for Business Use     105
4-2a Business Use of Blogs     105
Exploring Careers: HBO Max Interns Rock TikTok     106
4-2b Photos, Videos, and Podcasts     106
4-2c Social Media Ratings     107
4-3 Achieving Business Objectives Through Social Media     108
4-3a Social Media Communities     108
4-3b Crisis and Reputation Management     109
4-3c Listening to Stakeholders     110
Technology and Innovation: VW’s April Fools’ Day Prank Backfires     110
4-3d Targeting Customers     111
4-3e Social Media Marketing for Consumers     111
4-3f Social Media Marketing for Other Businesses     112
4-3g Generating New Product Ideas     113
4-3h Recruiting Employees     114
4-4 Developing a Social Media Plan     114
4-4a Steps to Build a Social Media Plan     114
4-4b Measuring and Adapting a Social Media Plan     116
4-4c The Cost of Maintaining a Social Media Plan     118
4-5 Defining e-Business     118
4-5a Organizing e-Business Resources     119
4-5b Satisfying Needs Online     119
Entrepreneurial Success: Why Small Businesses Like Shopify     120
4-5c Creating e-Business Profit     121
4-6 Fundamental Models of e-Business     122
4-6a Business-to-Business (B2B) Model     122
4-6b Business-to-Consumer (B2C) Model     123
4-7 The Future of the Internet, Social Media, and e-Business     124
4-7a Internet Growth Potential     124
4-7b Ethical and Legal Concerns     125
Ethics and Social Responsibility: California Ups the Ante on Privacy Protection 126
4-7c Future Challenges for Computer Technology, Social Media, and e-Business     127
Summary     128
Key Terms     130
Discussion Questions     130
Case 4: Target’s Big Bet on Digital     130
Building Skills for Career Success     131
Chapter 5: Using Management and Accounting Information     133
Inside Business: What It’s Like to Work for the Big Four     134
5-1 How Can Information Reduce Risk When Making a Decision?     135
5-1a Information and Risk     135
5-1b Information Rules     136
5-1c The Difference Between Data and Information     136
5-1d Knowledge Management     136
Technology and Innovation: The IRS Uses Artificial Intelligence and Technology to Improve Tax Collection     137
5-2 What Is a Management Information System?     138
5-2a A Firm’s Information Requirements     139
5-2b Costs and Limits of the System     140
5-3 How Do Employees Use a Management Information System?     140
5-3a Step 1: Collecting Data     141
5-3b Step 2: Storing Data     141
5-3c Step 3: Updating Data     141
5-3d Step 4: Processing Data     142
5-3e Step 5: Presenting Information     142
5-4 Why Accounting Information Is Important     144
5-4a Why Audited Financial Statements Are Important     144
Ethics and Social Responsibility: KPMG Caught in Widespread Cheating Scandal     145
5-4b Accounting Fraud, Ethical Behavior, and Reform     145
5-4c Different Types of Accounting     146
5-4d Careers in Accounting     147
Exploring Careers: Forensic Accounting Is on the Rise     148
5-5 The Accounting Equation and the Balance Sheet     148
5-5a The Accounting Equation     149
5-5b The Balance Sheet     149
5-5c Assets     151
5-5d Liabilities and Owners’ Equity     152
Sustaining the Planet: Accountants Grow Concerned About Social and Environmental Issues 153
5-6 The Income Statement     153
5-6a Revenues     154
5-6b Cost of Goods Sold     155
5-6c Operating Expenses     156
5-6d Net Income     156
5-7 The Statement of Cash Flows     156
5-8 Evaluating Financial Statements     158
5-8a Comparing Financial Data     158
5-8b Financial Ratios     158
Summary     161
Key Terms     162
Discussion Questions     162
Case 5: How Larry Ellison and Oracle Plan to Win the Cloud Wars     162
Building Skills for Career Success     163
Chapter 6: Mastering Financial Management     165
Inside Business: Southwest Navigates Financial Management During Pandemic      166
6-1 Why Financial Management?     167
6-1a The Need for Financial Management     168
Ethics and Social Responsibility: Goldman Sachs Fined Billions for Foreign Bribery 169
6-1b Careers in Finance     169
6-2 The Need for Financing     170
6-2a Short-Term Financing     170
6-2b Long-Term Financing     171
6-2c The Risk–Return Ratio     171
6-3 Planning—The Basis of Sound Financial Management     172
6-3a Developing the Financial Plan     172
Exploring Careers: How to Become a CFO     174
6-3b Monitoring and Evaluating Financial Performance     175
6-4 Financial Services Provided by Banks and Other Financial Institutions     175
6-4a Traditional Banking Services for Business Clients     175
Technology and Innovation: Mastercard Advances Its Open Banking Strategy  177
6-4b Debit and Credit Card Transactions and Mobile Pay     177
6-4c Electronic Banking Services     178
6-4d International Banking Services     179
6-5 Sources of Short-Term Debt Financing     180
6-5a Sources of Unsecured Short-Term Financing     180
6-5b Sources of Secured Short-Term Financing     182
6-5c Factoring Accounts Receivable     183
6-5d Cost Comparisons     183
6-6 Sources of Equity Financing     183
6-6a Selling Stock     184
6-6b Retained Earnings     186
6-6c Venture Capital, Angel Investors, and Private Placements     186
Entrepreneurial Success: How Can Small Businesses Secure Financing?      187
6-7 Sources of Long-Term Debt Financing     188
6-7a Long-Term Loans     188
6-7b Corporate Bonds     189
6-7c Cost Comparisons     191
Summary     191
Key Terms     193
Discussion Questions     193
Case 6: DoorDash Delivers an IPO     193
Building Skills for Career Success     195
Running a Business: Graeter’s Recipe for Growth: New Systems, Social Media, and Financing     196
Building a Business Plan     197
Endnotes     199
Glossary     203