Financial Managerial Accounting - McGraw Hill （金融管理会计麦格劳希尔）.pdf

Financial Managerial Accounting The Basis for Business Decisions 13/e Jan R. Williams University of Tennessee—Knoxville Susan F. Haka Michigan State University Mark S. Bettner Bucknell University Boston Burr Ridge, IL Dubuque, IA Madison, WI New York San Francisco St. Louis Bangkok Bogotá Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal New Delhi Santiago Seoul Singapore Sydney Taipei Toronto FINANCIAL MANAGERIAL ACCOUNTING: THE BASIS FOR BUSINESS DECISIONS Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2005, 2002, 1999, 1996, 1993, 1990, 1987, 1984, 1981, 1972, 1967, 1962 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. domestic 1 2 3 4 5 6 7 8 9 0 VNH/VNH 0 9 8 7 6 5 4 3 international 1 2 3 4 5 6 7 8 9 0 VNH/VNH 0 9 8 7 6 5 4 3 ISBN 0-07-285659-9 Editorial director: Brent Gordon Publisher: Stewart Mattson Executive editor: Tim Vertovec Developmental editor: Heather Sabo Marketing manager: Katherine Mattison Senior producer, Media technology: Ed Przyzycki Senior project manager: Lori Koetters Production supervisor: Gina Hangos Coordinator freelance design: Artemio Ortiz Jr. Photo research coordinator: Kathy Shiv