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SC07-341 Lean Cost Management: Accounting for Lean by Establishing Flow.
  Huntzinger, James R./ 9781932159516
 
  Obtaining and developing useful accounting information is required of any manufacturer to disclose information for both internal and external purposes. However, today’s accounting systems are inadequate to provide the informational support required to meet these objectives. This book is focused specifically on accounting information for internal purposes and reveals the failure of traditional cost and managerial accounting methods using both a current and historical context. Lean Cost Management demonstrates the importance of the relationship between the physical Lean enterprise and accounting for continued success. It offers a combination of principles, philosophies, and technical attributes for a transition to a Lean enterprise and the role cost management plays in this new enterprise. It is a must read for accountants, engineers, and operational, business, and engineering managers.
Hong Kong GAAP Supplement: A Guide for the Preparation of Financial Statements.
  Taylor, Stephen/ 9789626612712
 
 
WC030 會計學初階常用字匯.(第三版) A Chinese-English/English-Chinese Glossary of Accou nting Terms for Learners.
  劉鳳詠/ 9789627707394
 
  本書羅列了常用的會計學詞匯，主要為學習會計及從事學術研究或實務的會計專業人士而編寫。
Corporate Governance and Finance.
  Hirschey, Mark/ 9780762310272
 
  Papers in this volume focus upon corporate governance, broadly defined as the system of controls that helps the corporation effectively manage, administer and direct economic resources. Questions of what and how to produce become equally important as organizations strive to better serve demanding customers. As a result, the design and control of effective organizations structure has been described by the vertical and horizontal relationships among the firm, its customers and suppliers. More recently, researchers have come to understand that the efficiency of firms depends upon the ability of participants to find effective means to minimize the transaction costs of coordinating productive activity. As financial economists have learned, resource allocation will be efficient so long as transaction costs remain low and property rights can be freely assigned and exchanged. An important problem that must be addressed is the so-called agency problem resulting from the natural conflict between owners and managers. Agency costs are the explicit and implicit transaction costs necessary to overcome the natural divergence of interest between agent managers and principal stockholders. The value-maximizing organization design minimizes unproductive conflict within the firm. Papers in this volume show how corporate control mechanisms inside and outside the firm have evolved to allocate decision authority to that person or organization best able to perform a given task.
Accounting and Finance in China: A Review of Current Practice.
  Tang, Yun-Wei/ 9789626612361
 
 
Hong Kong GAAP - A Practical Guide to Generally Accepted Accounting Practice.
  Taylor, Stephen/ 9789626612392
 
 
VC01-28 Taxation: Critical Perspectives on the World Economy, 4-Vols/Set.
  James, Simon/ 9780415188005
 
  Taxation, of one sort or another, can be traced back to the beginnings of civilization, indeed, it might be argued that taxes are the price of civilization. This set reprints classic articles on taxation such as Adam Smith's Canons of Taxation, alongside more contemporary articles on modern developments. Taking into account the strong revisionist trend emergent in the study of economic issues, a new introduction by the editor puts the collected articles into context. Volume I Part I: The Development of Taxation Part II: Tax Theory and Principles The Nature of a 'Good' Tax Efficiency Equity Optimal Taxation Part III: Taxation and the Political Process Central Government Fiscal Federalism Volume II Part IV: Tax Policy and Reform Tax Harmonisation Tax and the Environment Tax Hypothecation or 'Earmarking' Part V: Legal and Accounting Aspects Tax Simplification Taxpayer Rights Tax and Judicial Review Accounting Aspects Volume III Part VI: Tax Administration Compliance Evasion E-Commerce Volume IV Part VII: Types of Taxation Income Taxation Consumption Taxes Corporate and Business Taxation Taxation of Land Poll Taxes Part VIII: Taxation as an Academic Subject Tax Research Tax Education
SC07-203 Financial Accounting.
  Floyd, David/ 9781903337004
 
 
PC01-7 History of Taxation, The. 8-Vols/Set.
  O'Brien, D. P./ 9781851965168
 
  The eight volumes of The History of Taxation are designed to cover the literature of taxation from the late seventeenth century to the end of the nineteenth century. Taxation has been of abiding interest to economists, but the intellectual problems concerning it, as well as its immediate impact have engaged a much wider public, and contributions from a very wide range of individuals and professionals have enriched the literature. The the set illustrates the richness and profusion of the literature. Beginning with Sir William Petty, the authors include not only the great and familiar names – Steuart, Hume, Smith, Ricardo, Say, Mill, McCulloch, Seligman, Edgeworth, Wicksell – but a host of other and much less well known figures. Some of these, like Hamilton, Beeke, Buchanan, Farr, Hubbard, and Cohen Stuart, are well known to specialists; but others are almost unknown to all but a very few scholars. The literature, itself the product of the historical experiences of the writers, focuses on a number of themes, reflecting in turn the problems which revenue raisers have encountered over two centuries. These include revenue shortage and the appropriate tax base; the national debt and the Sinking Fund; the introduction of income tax; the problems created by the abolition of the income tax in 1816 and the effects of its reintroduction from 1842, and the issues which subsequently arose, especially differentiation between the various sources of income, and progression. The literature of taxation is among the most significant of all economic literature, and these volumes are designed to bring out that significance and to illustrate the perennial problems around which the discussions have revolved. Overall, this edition constitutes a collection of the key texts in the evolution of an established body of literature on public finance topics, drawing chiefly on eighteenth and nineteenth-century sources.
WC020 A Chinese-English/English-Chinese Glossary of Accounting Terms for Learners. 漢英/英漢對照會計學初階常用詞匯(增訂本)
  劉鳳詠、姚繼麟合編/ 9789627707158
 
  本書羅列了常用的會計學詞匯，主要為學習會計及從事學術研究或實務的會計專業人士而編寫。
WC009 會計學習題及題解
  劉鳳詠/ 9789627707233
 
  本書的主要目的，是為那些打算考取中國註冊會計師資格，或希望以中文應考專業會計考試的人士，提供練習的機會。本書因應不同會計學學習者的需要，按部就班、分門別類地介紹會計學中各主要領域的問題，讓讀者有系統地認識各類問題的處理方法。
 

 

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