成本會計學（上）（下）十五版 · 2016. 4. 26. · 作者：Charles T. Horngren & Srikant M. Datar & Madhav V. Rajan 適用課程：成本會計、成本與管理會計

46

譯者：葉金成淡江大學會計學系副教授　　　林谷峻淡江大學會計學系副教授　　　孔繁華淡江大學會計學系副教授　　　謝宜樺淡江大學會計學系助理教授作者：Charles T. Horngren & Srikant M. Datar &

Madhav V. Rajan

適用課程：成本會計、成本與管理會計

年份：2016

上冊

規格：639頁 /雙色 /平裝　定價：850元

ISBN-13：9789576099922　ISBN-10：9576099922

下冊

規格：521頁 /雙色 /平裝　定價：650元

ISBN-13：9789869243537　ISBN-10：9869243537

教學配件：教學資源光碟（PowerPoint / 原文習題解答）

目錄

上冊十五版

第 1 章管理人員與管理會計第 2 章成本名詞與成本目的介紹第 3 章成本－數量－利潤分析第 4 章分批成本制度第 5 章作業基礎成本制與作業基礎管理第 6 章整體預算與責任會計第 7 章彈性預算、直接成本差異及管理控制第 8 章彈性預算、製造費用成本差異及管理控制第 9 章存貨成本計價和產能分析第10章成本習性的決定第11章決策制定與攸關資訊第12章策略、平衡計分卡及策略性獲利分析

下冊十五版第13章訂價決策和成本管理第14章成本分攤、顧客獲利能力分析與銷售差異分析第15章服務部門成本、共同成本及收入之分攤第16章成本分攤：聯產品及副產品第17章分步成本制度第18章損壞品、重做及殘料第19章平衡計分卡：品質與時間第20章存貨管理、及時制度與精簡成本制度第21章資本預算與成本分析第22章管理控制系統、轉撥計價及跨國性考量第23章績效衡量、獎酬及跨國考量

本書暢銷多年，訓練學生在面對今日與明日的專業成本

世界中，獲取利益並迎接挑戰。在第十五版中增加的

重點有：

一、對全球議題的深入探討：今日企業無可避免地成為全球

經濟體系的一環，從供應鏈、產品市場到管理才能等等

層面正逐步走向全球化，本書將此精神融入各章節中。

二、更加聚焦於買賣業與服務業：配合世界經濟，增加買賣

業與服務業的案例。

三、強調永續發展：未來十年內最具挑戰性的管理議題之一，

看看管理人員如何發展與執行策略，達成財務、社會與

環境績效。

四、最先進的主題：如永續發展策略與方法、平衡計分卡中

與績效衡量有關的學術研究、蘋果與谷歌等跨國公司如

何應用移轉訂價策略使稅捐極小化等。

五、觀念應用主題：在各章中的觀念應用，涵蓋了各行各業

的成本會計議題。

成本會計學（上）（下）十五版Cost Accounting: A Managerial Emphasis 15/e

NEW

47

FUNDAMENTALS OF FINANCIAL ACCOUNTING 5/e

Contents

ContentsPART I: OVERVIEW OF REAL ESTATE

FINANCE AND INVESTMENTSCh 1 Real Estate Investment: Basic

Legal Concepts Ch 2 Real Estate Financing: Notes

and Mortgages

PART II: MORTGAGE LOANSCh 3 Mortgage Loan Foundations:

The Time Value of Money Ch 4 Fixed Interest Rate Mortgage

Loans Ch 5 Adjustable and Floating Rate

Mortgage Loans Ch 6 Mortgages: Additional

Concepts, Analysis, and Applications

PART III: RESIDENTIAL HOUSINGCh 7 Single Family Housing:

Pricing, Investment, and Tax Considerations

Ch 8 Underwriting and Financing Residential Properties

PART IV: INCOME-PRODUCING PROPERTIES

Ch 9 Income-Producing Properties: Leases, Rents, and the Market for Space

Ch 10 Valuation of Income Properties: Appraisal and the Market for Capital

Ch 11 Investment Analysis and Taxation of Income Properties

Ch 12 Financial Leverage and Financing Alternatives

Ch 13 Risk Analysis Ch 14 Disposition and Renovation of

Income Properties Ch 15 Financing Corporate Real

Estate

PART V: FINANCING REAL ESTATE DEVELOPMENT

Ch 16 Financing Project Development Ch 17 Financing Land Development

Projects

PART VI: ALTERNATIVE REAL ESTATE FINANCING AND INVESTMENT VEHICLES

Ch 18 Structuring Real Estate Investments: Organizational Forms and Joint Ventures

Ch 19 The Secondary Mortgage Market: Pass-Through Securities

Ch 20 The Secondary Mortgage Market: CMOs and Derivative Securities

Ch 21 Real Estate Investment Trusts (REITs)

Ch 22 Real Estate Investment Performance and Portfolio Considerations

Ch 23 Real Estate Investment Funds: Structure, Performance, Benchmarking, and Attribution Analysis

REAL ESTATE FINANCE AND INVESTMENTS 15/e

作者：William B. Brueggeman, Southern Methodist University

Jeffrey D. Fisher, Indiana University

適用課程：不動產投資

年份：2016　規格：807頁 /單色 /平裝　定價：1200元

ISBN-13：9789814577052　ISBN-10：9814577057

教學配件：教學資源光碟（PowerPoint /題庫 /習題

解答）

NEW

2016華泰文化圖書目錄 www.hwatai.com.tw

Ch 1 Business Decisions and Financial Accounting

Ch 2 The Balance SheetCh 3 The Income StatementCh 4 Adjustments, Financial

Statements, and Financial Results

Ch 5 Fraud, Internal Control, and Cash

Ch 6 Merchandising Operations and the Multistep Income Statement

Ch 7 Inventories and Cost of Goods Sold

Ch 8 Receivables, Bad Debt Expense, and Interest Revenue

Ch 9 Long-Lived Tangible and Intangible Assets

Ch 10 LiabilitiesCh 11 Stockholders' EquityCh 12 Statement Cash FlowsCh 13 Measuring and Evaluating

Financial PerformanceAppendix A: Excerpts from the

Fiscal 2013 Annual Report of The Home Depot, Inc.

Appendix B: Excerpts from the Fiscal 2013 Annual Report of Lowe's Companies, Inc.

Appendix C: Present and Future Value Concepts

Appendix D: Investments in Other Corporations (Available in Connect)

作者：Fred Phillips, University of Saskatchewan Robert Libby, Cornell University Patricia A. Libby, Ithaca College

適用課程：會計學

年份：2016　規格：632頁 /彩色 /平裝　定價：1180元

ISBN-13：9781259252402　ISBN-10：125925240X

教學配件：教學資源光碟（PowerPoint /教師手冊 /

題庫 /習題解答）

48

Ch 1 Cost Accounting: Information for Decision Making

Ch 2 Cost Concepts and BehaviorCh 3 Fundamentals of Cost-Volume-Profit AnalysisCh 4 Fundamentals of Cost

Analysis for Decision MakingCh 5 Cost EstimationCh 6 Fundamentals of Product

and Service CostingCh 7 Job CostingCh 8 Process CostingCh 9 Activity-Based CostingCh 10 Fundamentals of Cost

ManagementCh 11 Service Department and

Joint Cost Allocation

Ch 12 Fundamentals of Management Control Systems

Ch 13 Planning and BudgetingCh 14 Business Unit Performance

MeasurementCh 15 Transfer PricingCh 16 Fundamentals of Variance

AnalysisCh 17 Additional Topics in Variance

AnalysisCh 18 Performance Measurement

to Support Business StrategyAppendix: Capital Investment Decisions: An Overview

作者：William N. Lanen, University of Michigan Shannon W. Anderson, University of California at Davis Michael W. Maher, University of California at Davis

適用課程：成本會計

年份：2017　規格：800頁 /彩色 /平裝　

ISBN-13：9781259921285　ISBN-10：125992128X



FUNDAMENTALS OF COST ACCOUNTING 5/e

The authors have kept the text concise by focusing on the key concepts students need to master. The Decision opening vignettes and

Business Application boxes show realistic applications of these concepts throughout. All chapters conclude with a Debrief that links the topics in the chapter to the decision problem faced by the manager in the opening vignette. Comprehensive end-of-chapter material provides students with all the practice they need to fully learn each concept.

Contents

作者：Edward J. Blocher, University of North Carolina David E. Stout, Youngstown State University Paul E. Juras, Babson College Gary Cokins, University of North Carolina

適用課程：成本會計

年份：2016　規格：891頁 /雙色 /平裝　定價：1320元

ISBN-13：9781259253096　ISBN-10：1259253090


解答）

ContentsPART I: INTRODUCTION TO

STRATEGY, COST MANAGE-MENT, AND COST SYSTEMS

Ch 1 Cost Management and Strategy Ch 2 Implementing Strategy: The

Value Chain, the Balanced Scorecard, and the Strategy Map

Ch 3 Basic Cost Management Concepts

Ch 4 Job Costing Ch 5 Activity-Based Costing and

Customer Profitability Analysis Ch 6 Process Costing Ch 7 Cost Allocation: Departments,

Joint Products, and By-Products

PART II: PLANNING AND DECISION MAKING

Ch 8 Cost Estimation Ch 9 Short-Term Profit Planning:

Cost-Volume-Profit (CVP) Analysis

Ch 10 Strategy and the Master Budget

Ch 11 Decision Making with a Strategic Emphasis

Ch 12 Strategy and the Analysis of Capital Investments

Ch 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing

PART III: OPERATIONAL-LEVEL CONTROL

Ch 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures

Ch 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management

Ch 16 Operational Performance Measurement: Further Analysis of Productivity and Sales

Ch 17 The Management and Control of Quality

PART IV: MANAGEMENT-LEVEL CONTROL

Ch 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard

Ch 19 Strategic Performance Measurement: Investment Centers

Ch 20 Management Compensation, Business Analysis, and Business Valuation

COST MANAGEMENTA Strategic Emphasis 7/e

NEW

NEW

49

Ch 1 Introduction to Managerial Accounting

Ch 2 Job-Order CostingCh 3 Process CostingCh 4 Activity-Based Cost

ManagementCh 5 Cost Behavior and

EstimationCh 6 Cost-Volume-Profit AnalysisCh 7 Incremental Analysis for

Short-Term Decision Making

Ch 8 Budgeting and PlanningCh 9 Standard Costing and

VariancesCh 10 Decentralized Performance

EvaluationCh 11 Capital BudgetingCh 12 Statement of Cash FlowsCh 13 Financial Statement Analysis

Prologue: Managerial Accounting: An Overview

Ch 1 Managerial Accounting and Cost Concepts

Ch 2 Job-Order CostingCh 3 Activity-Based CostingCh 4 Process Costing Ch 5 Cost-Volume-Profit

Relationships Ch 6 Variable Costing and

Segment Reporting: Tools for Management

Ch 7 Master Budgeting Ch 8 Flexible Budgets, Standard

Costs, and Variance Analysis Ch 9 Performance Measurement in

Decentralized OrganizationsCh 10 Differential Analysis: The Key

to Decision MakingCh 11 Capital Budgeting Decisions Ch 12 Statement of Cash FlowsCh 13 Financial Statement Analysis

作者：Stacey Whitecotton, Arizona State University Robert Libby, Cornell University Fred Phillips, University of Saskatchewan

作者：Peter C. Brewer, Wake Forest University Ray H. Garrison, Brigham Young University Eric W. Noreen, University of Washington

適用課程：管理會計

年份：2017　規格：656頁 /彩色 /平裝　

ISBN-13：9781259254987　ISBN-10：1259254984


題庫）

適用課程：管理會計

年份：2016　規格：648頁 /彩色 /平裝　定價：1180元

ISBN-13：9781259253126　ISBN-10：1259253120



MANAGERIAL ACCOUNTING 3/e

INTRODUCTION TO MANAGERIAL ACCOUNTING 7/e

Whitecotton, Managerial Accounting 3e addresses the reality of students taking the managerial accounting course: the majority

of them will not become accounting majors and accountants; instead they will use accounting information in their professional lives to make business decisions. Therefore, the greatest challenges instructors have are to engage these students in the managerial accounting course, keep the students motivated throughout the course, and teach them accounting in a way that connects conceptual understanding to the real world, so students will be able to analyze and apply their managerial accounting knowledge successfully in careers as managers in the world of business.

Contents


NEW

Features1. New In Business Boxes added to chapters throughout the book. 2. All chapters have additional Concept Check questions based on a

review of the LearnSmart heat maps. 3. Chapter 7 added new text and an exhibit to help students better

understand how and why a master budget is created and how Microsoft Excel can be used to create a financial planning model that answers “what-if ” questions. Added two new end-of-chapter exercises that enable students to use Microsoft Excel to answer “what-if” questions.

Contents

MANAGERIAL ACCOUNTING 3/e

Stacey WhitecottonRobert LibbyFred Phillips

50

Ch 1 IntroductionCh 2 The Nature of CostsCh 3 Opportunity Cost of Capital

and Capital BudgetingCh 4 Organizational ArchitectureCh 5 Responsibility Accounting

and Transfer PricingCh 6 BudgetingCh 7 Cost Allocation: TheoryCh 8 Cost Allocation: PracticesCh 9 Absorption Cost SystemCh 10 Criticisms of Absorption

Cost Systems: Incentives to Overproduce

Ch 11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs

Ch 12 Standard Costs: Direct Labor and Materialss

Ch 13 Overhead and Marketing Variances

Ch 14 Management Accounting in a Changing Environment

Ch 1 Business Combinations: New Rules for a Long-Standing Business Practice

Ch 2 Consolidated Statements: Date of Acquisition

Ch 3 Consolidated Statements: Subsequent to Acquisition

Ch 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes

Ch 5 Intercompany Transactions: Bonds and Leases

Ch 6 Cash Flows, EPS, and Taxation

Ch 7 Special Issues in Accounting for an Investment in a Subsidiary

Ch 8 Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares

Ch 9 The International Accounting Environment

Ch 10 Foreign Currency Transactions

Ch 11 Translation of Foreign Financial Statements

Ch 12 Interim Reporting and Disclosures about Segments of an Enterprise

Ch 13 Partnerships: Characteristics, Formation, and Accounting for Activities

Ch 14 Partnerships: Ownership Changes and Liquidations

Ch 15 Governmental Accounting: The General Fund and the Account Groups

Ch 16 Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds

Ch 17 Financial Reporting IssuesCh 18 Accounting for Private Not-

for-Profit OrganizationsCh 19 Accounting for Not-

for-Profit Colleges and Universities and Health Care Organizations

Ch 20 Estates and Trusts: Their Nature and the Accountant’s Role

Ch 21 Debt Restructuring, Corporate Reorganizations, and Liquidations

作者：Jerold Zimmerman, University of Rochester

作者：Paul M. Fischer, University of Wisconsin-Milwaukee William J. Taylor, University of Wisconsin-Milwaukee Rita H. Cheng, Northern Arizona University

適用課程：管理會計、高等管理會計

年份：2017　規格：704頁 /雙色 /平裝　

ISBN-13：9781259255007　ISBN-10：125925500X


題庫）

適用課程：高等會計學

年份：2016　規格：1134頁 /雙色 /精裝　定價：1360元

ISBN-13：9781305084858　ISBN-10：1305084853


解答）

ACCOUNTING FOR DECISION MAKING AND CONTROL 9/e

ADVANCED ACCOUNTING 12/e

A ccounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and

limitations of an organization’s accounting system, thereby allowing them to be more intelligent users of these systems. The Ninth Edition demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization’s control mechanisms.

Contents

Contents

NEW

NEW

ACCOUNTING FOR DECISION MAKING AND CONTROL 9/e

Jerold Zimmerman

51

作者：Vernon J. Richardson, University of Arkansas C. Janie Chang, San Diego State University Rod Smith, California State University, Long Beach

作者：James A. Hall, Lehigh University

適用課程：會計資訊系統

年份：2014　規格：350頁 /雙色 /平裝　定價：1080元

ISBN-13：9781259060816　ISBN-10：1259060810


題庫）

適用課程：會計資訊系統

年份：2016　規格：816頁 /雙色 /精裝　定價：1320元

ISBN-13：9781133934400　ISBN-10：1133934404


解答）

ACCOUNTING INFORMATION SYSTEMS 1/e

ACCOUNTING INFORMATION SYSTEMS 9/e

NEW

NEW

Features1. Covers move to Internet-based systems, software as a service, and mobile

access to enterprise information as well as increased security and control requirements.

2. Recent federal legislation such as the Sarbanes-Oxley Act and COBOT and COSO frameworks describe how organizations deal with risk management.

Contents

Contents

PART I: AIS AND THE BUSINESSCh 1 Accounting Information

Systems and Firm Value Ch 2 Accountants as Business

AnalystsCh 3 Data ModelingCh 4 Relational Databases and

Enterprise SystemsPART II: BUSINESS PROCESSESCh 5 Sales and Collections

Business ProcessCh 6 Purchase and Payments

Business Process Ch 7 Conversion Business

Process Ch 8 Integrated Project Ch 9 Reporting Processes

and eXtensible Business Reporting Language (XBRL)

PART III: MANAGING AND EVALUATING AIS PROJECTS

Ch 10 Accounting Information Systems and Internal Controls

Ch 11 Information Security and Computer Fraud

Ch 12 Monitoring and Auditing AIS

PART IV: AIS DEVELOPMENT AND MANAGEMENT

Ch 13 The Balanced Scorecard and Business Value of Information Technology

Ch 14 Evaluating AIS InvestmentsCh 15 The Systems Development

Life Cycle and Project Management: Addressing the Challenges of Building AIS Systems

PART I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS

Ch 1 The Information System: An Accountant’s Perspective

Ch 2 Introduction to Transaction Processing

Ch 3 Ethics, Fraud, and Internal Control

PART II: TRANSACTION CYCLES AND BUSINESS PROCESSES

Ch 4 The Revenue CycleCh 5 The Expenditure Cycle Part I: Purchases and Cash

Disbursements ProceduresCh 6 The Expenditure Cycle Part II:

Payroll Processing and Fixed Asset Procedures

Ch 7 The Conversion CycleCh 8 Financial Reporting and

Management Reporting Systems

PART III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION

Ch 9 Database Management Systems

Ch 10 The REA Approach to Business Process Modeling

Ch 11 Enterprise Resource Planning Systems

Ch 12 Electronic Commerce Systems

PART IV: SYSTEMS DEVELOPMENT ACTIVITIES

Ch 13 Managing the Systems Development Life Cycle

Ch 14 Construct, Deliver, and Maintain Systems Project

PART V: COMPUTER CONTROLS AND AUDITING

Ch 15 IT Controls Part I: Sarbanes-Oxley and IT Governance

Ch 16 IT Controls Part II: Security and Access

Ch 17 IT Controls Part III: Systems Development, Program Changes, Application Controls


52

作者：Alvin A. Arens, Michigan State University Randal J. Elder, Syracuse University Mark S. Beasley, North Carolina State University Chris E. Hogan, Michigan State University

編譯：戚務君　政治大學會計學系教授

　　　林維珩　臺北商業大學會計資訊系　　　　　　　教授暨系主任　　　姜家訓　輔仁大學會計學系副教授

　　　張慧珊　中原大學會計學系助理教授

適用課程：審計學

年份：2017　規格：888頁 /平裝　

ISBN-13：9781292147871　ISBN-10：1292147873

教學配件：教學資源光碟（PowerPoint / 教師手冊 /

題庫 / 習題解答）

AUDITING AND ASSURANCE SERVICES An Integrated Approach 16/e

審計學十五版

NEW

Ch 1 The Demand for Audit and Other Assurance Services

Ch 2 The CPA ProfessionCh 3 Audit reportsCh 4 Professional EthicsCh 5 Legal LiabilityCh 6 Audit Responsibilities and ObjectivesCh 7 Audit EvidenceCh 8 Audit Planning and Analytical ProceduresCh 9 Materiality and RiskCh 10 Internal Control, Control Risk, and Section 404

AuditsCh 11 Fraud AuditingCh 12 The Impact of Information Technology on the Audit

ProcessCh 13 Overall Audit Strategy and Audit ProgramCh 14 Audit of the Sales and Collection Cycle: Tests of

Controls and Substantive Tests of TransactionsCh 15 Audit Sampling for Tests of Controls and Substantive

Tests of TransactionsCh 16 Completing the Tests in the Sales and Collection

Cycle: Accounts ReceivableCh 17 Audit Sampling for Tests of details of BalancesCh 18 Audit of the Acquisition and Payment Cycle: Tests

of Controls, Substantive Tests of Transactions, and Accounts Payable

Ch 19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Ch 20 Audit of the Payroll and Personnel CycleCh 21 Audit of the Inventory and Warehousing CycleCh 22 Audit of the Capital Acquisition and RepaymentCh 23 Audit of Cash and Financial InstrumentsCh 24 Completing the AuditCh 25 Other Assurance ServicesCh 26 Internal and Governmental Financial Auditing and

Operations Auditing

Contents

NEW

Features1. Comprehensive and up-to-date, including

discussion of new standards, codes, and concepts, Auditing and Assurance Services: An In teg ra ted App r oach p resen ts an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.

2. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.

年份：2016　規格：687頁 /雙色 /平裝　定價：820元ISBN-13：9789869243520ISBN-10：9869243520教學配件： PowerPoint

Documents

成本會計學（上）（下） 十五版 · 2016. 4. 26. · 作者：Charles T. Horngren & Srikant M. Datar & Madhav V. Rajan 適用課程：成本會計、成本與管理會計

成本會計學（上）（下）十五版 · 2016. 4. 26. · 作者：Charles T. Horngren & Srikant M. Datar & Madhav V. Rajan 適用課程：成本會計、成本與管理會計