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1、THEPOWEROFACCOUNTINGThePowerofAccounting:WhattheNumbersMeanandHowtoUseThemprovidesahighlyreadabletextfornon-financialmanagers.Itexploresaccounting’susesandlimitationsinthemanagementprocess.Thetextisintendedforusersofaccountinginformationasopposedtopreparers.Itfocusesonaidingthereader
2、inunderstandingwhataccountingnumbersmean,whattheydonotmean,whenandhowtheycanbeusedfordecisionmakingandplanningandwhentheycannot.LarryLewisisaProfessorofAccountingattheUniversityofPortland’sPamplinSchoolofBusiness,USA.HeearnedhisB.A.andM.A.fromtheUniversityofMissouri,andhisPh.D.fromth
3、eUniversityofNebraska.HeservedastheDr.RobertB.Pamplin,Jr.SchoolofBusinessDeanfromJuneof2001toJuneof2006.Hecurrentlyteachesaccountingatboththegraduateandundergraduatelevelsandisaconsultanttobusinesses,governmentorganizations,andnonprofits.THEPOWEROFACCOUNTINGWhattheNumbersMeanandHowto
4、UseThemLarryLewisFirstpublished2012byRoutledge711ThirdAvenue,NewYork,NY10017SimultaneouslypublishedintheUKbyRoutledge2ParkSquare,MiltonPark,Abingdon,OxonOX144RNRoutledgeisanimprintoftheTaylor&FrancisGroup,aninformabusiness©2012Taylor&FrancisTherightofLarryLewistobeidentifiedasauthoro
5、fthisworkhasbeenassertedbyhiminaccordancewithsections77and78oftheCopyright,DesignsandPatentsAct1988.Allrightsreserved.Nopartofthisbookmaybereprintedorreproducedorutilisedinanyformorbyanyelectronic,mechanical,orothermeans,nowknownorhereafterinvented,includingphotocopyingandrecording,o
6、rinanyinformationstorageorretrievalsystem,withoutpermissioninwritingfromthepublishers.Trademarknotice:Productorcorporatenamesmaybetrademarksorregisteredtrademarks,andareusedonlyforidentificationandexplanationwithoutintenttoinfringe.LibraryofCongressCataloging-in-PublicationDataLewis,
7、Larry(LawrenceD.),1941–Thepowerofaccounting:whatthenumbersmeanandhowtousethem/LarryLewis.p.cm.Includesindex.1.Accounting.I.Title.HF5636.L492011657—Sdc232011033066ISBN:978–0–415–88430–3(hbk)ISBN:978–0–415–88431–0(pbk)ISBN:978–0–203–12909–8(ebk)TypesetinBaskervillebySwales&WillisLtd,Ex
8、eter,DevonPr
