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有幸参加美国纽约大学出版中心组织的中美出版业务培训交流活动培训班,所见、所闻、所学,受益匪浅。下面我就美国图书出版的财务核算作一介绍。从出版社在大环境之下与社会的互动关系来看,在美国,出版跟一般事业没什么两样,在跟政府的关系上,也是一个税收单位,对于股东来说,同样需要利润回馈。另外还要面对书店,而书商要赚钱,所以要让出一些折扣。出版社同时还要面对作者,给他们报酬。对出版社而言,最重要的是获得利润,没有利润就无法生存。美国的出版社一样要关注资产负债表,通过资产负债表列示的资产、负债、股东权益可以分析出版社的资本结构是否健全,衡量出版社承担风险的能力,从而结合自身的实际情况,确定最佳的资本结构,以增强竞争实力,保
Fortunate to attend the New York University Press Center organized by the Sino-US publishing business training exchange activities, what I saw, heard, learned, and benefited. Now I introduce the financial accounting of the United States book publishing. From the perspective of the interaction between the publishing house and the society under the general environment, in the United States, publishing is no different from the ordinary one. In terms of its relationship with the government, it is also a tax unit. For shareholders, it also needs profit feedback. Also have to face the bookstore, and booksellers to make money, so to give some discount. At the same time, publishers must face the authors and give them remuneration. For publishing houses, the most important thing is to make a profit, which can not survive without profit. American publishers should pay attention to the balance sheet. Assets, liabilities and shareholders’ equity listed in the balance sheet can analyze whether the capital structure of publishers is sound and measure the ability of publishers to take risks so as to determine their own actual conditions The best capital structure to enhance competitiveness, Paul