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1、CONSTRUCTIONACCOUNTINGANDFINANCIALMANAGEMENTSECONDEDITIONStevenJ.Peterson,MBA,PEWeberStateUniversityPrenticeHallUpperSaddleRiver,NewJerseyColumbus,OhioLibraryofCongressCataloging-in-PublicationDataPeterson,StevenJ.Constructionaccountingandfinancialmana
2、gement/StevenJ.Peterson.2nded.p.cm.Includesbibliographicalreferencesandindex.ISBN-13:978-0-13-501711-1ISBN-10:0-13-501711-41.Constructionindustry—Accounting.2.Constructionindustry—Finance.3.Managerialaccounting.I.Title.HF5686.B7P482009624.0681—dc22200
3、8019396VicePresidentandExecutivePublisher:CoverDesigner:BruceKenselaarVernonR.AnthonyCoverImage:GettyImages,Inc.AcquisitionsEditor:EricKrassowDirectorofMarketing:DavidGesellEditorialAssistant:SonyaKottcampMarketingManager:DerrilTrakaloProductionManager
4、:WandaRockwellMarketingCoordinator:AliciaDysertCreativeDesigner:JayneConteThisbookwassetin10/12ITCMendozaRomanBookbyAptara®,Inc.ItwasprintedandboundbyHamiltonPrintingCompany.ThecoverwasprintedbyPhoenixColorCorp.Microsoft®ExcelisatrademarkoftheMicrosoft
5、Corporation.Microsoftproductscreenshot(s)reprintedwithpermis-sionfromMicrosoftCorporation.DISCLAIMER:ThesampleExcelspreadsheetsinthisbookaretoprovidethereaderwithexamplesofhowExcelmaybeusedinaccountingandfinance,andassuch,aredesignedforalimitednumberof
6、accountingandfinancesituations.Beforeusingthespreadsheetsinthisbook,thereadershouldunderstandthelimitsofthespreadsheetandcarefullyverifythatthespreadsheets(1)areapplicabletotheirsituationand(2)produceanacceptableanswer.Thereaderassumesallrisksfromtheus
7、eand/orperformanceofthesespreadsheets.Copyright©2009,2005byPearsonEducation,Inc.,UpperSaddleRiver,NewJersey07458.PearsonPrenticeHall.Allrightsreserved.PrintedintheUnitedStatesofAmerica.ThispublicationisprotectedbyCopyrightandpermissionshouldbeobtainedf
8、romthepublisherpriortoanyprohibitedreproduction,storageinaretrievalsystem,ortransmissioninanyformorbyanymeans,electronic,mechanical,photocopying,recording,orlikewise.Forinformationregardingpermission(s),writeto:RightsandPermissionsDepar