工商管理經典教材·會計與財務係列：中級會計學（第12版）（英文版） epub pdf mobi txt 電子書 下載 2024

工商管理經典教材·會計與財務係列：中級會計學（第12版）（英文版） epub pdf mobi txt 電子書 下載 2024

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工商管理經典教材·會計與財務係列：中級會計學（第12版）（英文版） epub pdf mobi txt 電子書 下載 2024

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內容簡介

本書由基索、韋安特和沃菲爾德三位教授編寫的《中級會計學》一書，是美國最暢銷的中級會計教材之一，被會計界人士稱為“通嚮會計職業的必經之路”。對該書的問捲調查顯示：99％的從事實務工作的會計師認為此書的確幫助他們在實踐工作中取得瞭成功；100％的被調查者會嚮他們的師弟(妹) 推薦此書；80％的被調查者在剛剛參加工作時會多次參考書中的內容。
改編後本書的特點在於：
1．時效性。充分體現瞭會計作為一門人文社會科學的藝術性。全書緊跟形勢，反映瞭會計準則最新的發展和應用。
2．真實案例講解。多個真實公司的

作者簡介

唐納德·E·基索（Donald E.Kieso），博士，CPA，全美會計協會（AAA）、全美注冊會計師協會（AICPA）和伊利諾伊州注冊會計師協會成員。畢業於美國伊利諾伊州立大學，曾任北伊利諾伊大學會計係主任，現為北伊利諾伊大深地計係教授。基索教授有豐富的實踐經曆，曾供職於普華永道會計師事務所和安達信公司，並有多部會計學著作，多次獲得注冊會計師協會和北伊利諾伊大學授予的最佳教學奬。

目錄

CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS
FINANCIAL STATEMENTS AND FINANCIAL REPORTING
PARTIES INVOLVED IN STANDARD SETTING
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
ISSUES IN FINANCIAL REPORTING
CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING
CONCEPTUAL FRAMEWORK
FIRST LEVEL: BASIC OBJECTIVES
SECOND LEVEL: FUNDAMENTAL CONCEPTS
THIRD LEVEL: RECOGNITION AND MEASUREMENT CONCEPTS
CHAPTER 3 THE ACCOUNTING INFORMATION SYSTEM
ACCOUNTING INFORMATION SYSTEM
THE ACCOUNTING CYCLE
CMAPTFR 4 INCOME STATEIVIENT AND RELATED INFORMATION
INCOME STATEMENT
FORMAT OF THE INCOME STATEMENT
REPORTING IRREGULAR ITEMS
SPECIAL REPORTING ISSUES
CHAPTER 5 BALANCE SHEET AND STATEMENT OF CASH FLOWS
SECTION 1 BALANCE SHEET
USEFULNESS OF THE BALANCE SHEET
LIMITATIONS OF THE BALANCE SHEET
CLASSIFICATION IN THE BALANCE SHEET
ADDITIONAL INFORMATION REPORTED
TECHNIQUES OF DISCLOSURE
SECTION 2 STATEMENT OF CASH FLOWS
PURPOSE OF THE STATEMENT OF CASH FLOWS
CONTENT AND FORMAT OF THE STATEMENT OF CASH FLOWS
PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CHAPTER 6 CASH AND RECEIVABLES
SECTION 1 CASH
WHAT IS CASH?
MANAGEMENT AND CONTROL OF CASH
REPORTING CASH 138
SUMMARY OF CASH-RELATED ITEMS
SECTION 2 RECEIVABLES
RECOGNITION OF ACCOUNTS RECEIVABLli
VALUATION OF ACCOUNTS RECEIVABLE
RECOGNITION OF NOTES RECEIVABLE
VALUATION OF NOTES RECEIVABLE
DISPOSITION OF ACCOUNTS AND NOTES RECEIVABLE
PRESENTATION AND ANALYSIS
CHAPTER 7 VALUATION OF INVENTORIES: A COST-BASIS APPROACH
INVENTORY CLASSIFICATION AND CONTROL
BASIC ISSUES IN INVENTORY VALUATION
PHYSICAL GOODS INCLUDED IN INVENTORY
COSTS INCLUDED IN INVENTORY
WHICH COST FLOW ASSUMPTION TO ADOPT?
SPECIAL ISSUES RELATED TO LIFO
BASIS FOR SELECTION OF INVENTORY METHOD
CHAPTER 8 INVENTORIES: ADDITIONAL VALUATION ISSUES
LOWER-OF-COST-OR-MARKET
VALUATION BASES 203
THE GROSS PROFIT METHOD OF ESTIMATING INVENTORY
RETAIL INVENTORY METHOD
PRESENTATION AND ANALYSIS
CHAPTER 9 ACQUISITION AND DISPOSITION OF PROPERTY PLANT AND EOUIPMENT
ACQUiSiTION AND VALUATION OF PROPERTY PLANT AND EQUIPMENT
VALUATION
COSTS SUBSEQUENT TO ACQUISITION
DISPOSITIONS OF PLANT ASSETS
CHAPTER 10 DEPRECIATION AND IMPAIRMENTS
DEPRECIATION-A METHOD OF COST ALLOCATION
IMPAIRMENTS
PRESENTATION AND ANALYSIS
CHAPTER 11 INTANGIBLE ASSETS
INTANGIBLE ASSET ISSUES
TYPES OF INTANGIBLE ASSETS
IMPAIRMENT OF INTANGIBLE ASSETS
RESEARCH AND DEVELOPMENT COSTS
RESENTATION OF INTANGIBLES AND RELATED ITEMS
CHAPTER 12 CURRENT LIABILITIES AND CONTINGENCIES
SECTION 1 CURRENT LIABILITIES
WHAT IS A LIABILITY?
WHAT IS A CURRENT LIABILITY?
SECTION 2 CONTINGENCIES
GAIN CONTINGENCIES
LOSS CONTINGENCIES
SECTION 3 PRESENTATION AND ANALYSIS
CHAPTER 13 LONGTERM LIABILITIES
SECTION 1 BONDS PAYABLE
ISSUING BONDS 331
TYPES AND RATINGS OF BONDS
VALUATION OF BONDS PAYABLE-DISCOUNT AND PREMIUM
EFFECTIVE-INTEREST METHOD
COSTS OF ISSUING BONDS
TREASURY BONDS 3
EXTINGUISHMENT OF DEBT
SECTION 2 LONG-TERM NOTES PAYABLE
NOTES ISSUED AT FACE VALUE
NOTES NOT ISSUED AT FACE VALUE
SPECIAL NOTES PAYABLE SITUATIONS
MORTGAGE NOTES PAYABLE
SECTION 3 REPORTING AND ANALYSIS OF LONG-TERM DEBT
OFF-BALANCE-SHEET FINANCING
PRESENTATION AND ANALYSIS OF LONtC-TERM DEBT
CHAPTER 14 STOCKHOLDERS EQUITY
THE CORPORATE FORM OF ORGANIZATION
CORPORATE CAPITAL
PREFERRED STOCK
DIVIDEND POLICY
PRESENTATION AND ANALYSIS OF STOCKHOLDERS EQUITY
CHAPTER 15 INVESTMENTS
SECTION 1 INVESTMENTS IN DEBT SECURITIES
HELD-TO-MATURITY SECURiTiES
AVAILABLE-FOR-SALE SECURITIES
TRADING SECURITIES
SECTION 2 INVESTMENTS IN EQUITY SECURITIES
HOLDINGS OF LESS THAN 20%
HOLDINGS BETWEEN 20% AND 50%
HOLDINGS OF MORE THAN 50%
SECTION 3 OTHER REPORTING ISSUES
FINANCIAL STATEMENT PRESENTATION OF INVESTMENTS
IMPAIRMENT OF VALUE
TRANSFERS BETWEEN CATEGORIES
FAIR VALUE CONTROVERSY
SUMMARY OF REPORTING TREATMENT OF SECURITIES
CHAPTER 16 REVENUE RECOGNITION
THE CURRENT ENVIRONMENT
REVENUE RECOGNITION AT POINT OF SALE (DELIVERY)
REVENUE RECOGNITION BEFORE DELIVERY
REVENUE RECOGNITION AFTER DELIVERY
CONCLUDING REMARKS
CHAPTER 17 ACCOUNTING FOR INCOME TAXES
FUNDAMENTALS OF ACCOUNTING FOR INCOME TAXES
ACCOUNTING FOR NET OPERATING LOSSES
FINANCIAL STATEMENT PRESENTATION
REVIEW OF THE ASSET-LIABILITY METHOD
CHAPTER 18 ACCOUNTING CHANGES AND ERROR ANALYSIS
SECTION 1 ACCOUNTING CHANGES
CHANGES IN ACCOUNTING PRINCIPLE
CHANGES iN ACCOUNTING ESTIMATE
REPORTING A CHANGE IN ENTITY
REPORTING A CORRECTION OF AN ERROR
SUMMARY OF ACCOUNTING CHANGES AND CORRECTIONS OF ERRORS
MOTIVATIONS FOR CHANGE OF ACCOUNTING METHOD
SECTION 2 ERROR ANALYSIS
BALANCE SHEET ERRORS
INCOME STATEMENT ERRORS
BALANCE SHEET AND INCOME STATEMENT ERRORS
COMPREHENSIVE EXAMPLE: NUMEROUS ERRORS
PREPARATION OF FINANCIAL STATEMENTS WITH ERROR CORRIiCTIONS
CHAPTER 19 STATEMENT OF CASH FLOWS
SECTION 1 PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CLASSIFICATION OF CASH FLOWS
FORMAT OF THE STATEMENT OF CASH NOWS
STEPS iN PREPARATION
FIRST EXAMPLE--2006
SECOND EXAMPLE-2007
THIRD EXAMPLE--2008
SOURCES OF INFORMATION FOR THE SIATEMENT OF CASH FLOWS
NET CASH FLOW FROM OPERATING ACTIViTIES--INDIRECT VERSUS DIRECT METHOD
SECTION 2 SPECIAL PROBLEMS IN STATEMENT PREPARATION
ADJUSTMENTS SIMILAR TO DEPRECIATICON
ACCOUNTS RECEIVARLE (NET)
OTHER WOR~ING CAPITAL CHANGES
NET LOSSES
GAINS
STOCK OPTIONS
POSTRETIREMENT BENEFIT COSTS
EXTRAORDINARY iTEMS
SIGNIFICANT NONCASH TRANSACTIONS
SECTION 3 USE OF A WORKSHFET
PREPARATION OF THE WORKSHEET
ANALYSIS OF TRANSACTIONS
PREPARATION OF FINAL STATEMENT
CHAPTER 20 FULL DISCLOSURE IN FINANCIAL REPORTING
FULL DISCLOSURE PRINCIPLE
NOTES TO THE FINANCIAL STATEMENTS
DISCLOSURE ISSUES
AUDITORS AND MANAGEMENTS REPORIS
CURRENT REPORTING ISSUES

前言/序言

工商管理經典教材·會計與財務係列：中級會計學（第12版）（英文版） epub pdf mobi txt 電子書 下載 2024

工商管理經典教材·會計與財務係列：中級會計學（第12版）（英文版） 下載 epub mobi pdf txt 電子書

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考試用書，一般一般。

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讀書有這樣多的好處, 而書籍又可隨時隨地買到, 並且花錢不多。 時間, 工作之餘也是足夠的。 精力, 20歲左右的小夥子和姑娘們是充沛的。這種年齡, 記憶力旺盛, 分析判斷能力也已達到一定程度, 且無傢室之纍, 正是集中精力學習知識的黃金時代, 韆萬不要白白地浪費掉。中國有句古話: “少壯不努力,老大徒傷悲”。待到自己在麯摺的人生中悟齣應該多學本事的道理, 想學的時候, 由於年齡的增長, 記憶力衰退, 由於傢庭的重負, 精力集中不起來, 那時想學也學不好瞭。與其那時悔恨終生, 倒不如現在就努力學習。“學海無涯勤是岸, 雲程有路誌是梯”, “勤奮能點燃智慧的火苗, 懶惰是埋葬天纔的墳墓”。“業精於勤, 荒於嬉; 行成於思, 毀於隨。”。成功的喜悅, 永遠都是隻屬於那些勤奮好學, 勇於攀登的人們。“如果你們, 年輕的人們, 真正希望過‘很寬闊, 很美好的生活’, 就創造它吧, 和那些正在英勇地建立空前未有的、宏偉的事業的人手攜手地去工作吧。”為瞭能夠工作得更好和生活得更美好, 讀書學習吧, 年輕的朋友! 古人雲：“書中自有黃金屋，書中自有顔如玉。”可見，古人對讀書的情有獨鍾。其實，對於任何人而言，讀書最大的好處在於：它讓求知的人從中獲知，讓無知的人變得有知。讀史蒂芬?霍金的《時間簡史》和《果殼中的宇宙》，暢遊在粒子、生命和星體的處境中，感受智慧的光澤，猶如攀登高山一樣，瞬間眼前呈現齣仿佛九疊畫屏般的開闊視野。於是，便像李白在詩中所寫到的“廬山秀齣南鬥旁，屏風九疊雲錦張，影落明湖青黛光”。 對於坎坷麯摺的人生道路而言，讀書便是最佳的潤滑劑。麵對苦難，我們苦悶、彷徨、悲傷、絕望，甚至我們低下瞭曾經高貴驕傲的頭。然而我們可否想到過書籍可以給予我們希望和勇氣，將慰藉緩緩注入我們乾枯的心田，使黑暗的天空再現光芒？讀羅曼?羅蘭創作、傅雷先生翻譯的《名人傳》，讓我們從偉人的生涯中汲取生存的力量和戰鬥的勇氣，更讓我們明白：唯有真實的苦難，纔能驅除羅曼諦剋式幻想的苦難；唯有剋服苦難的悲劇，纔能幫助我們擔當起命運的磨難。讀海倫?凱勒一個個真實而感人肺腑的故事，感受遭受不濟命運的人所具備的自強不息和從容豁達，從而讓我們在並非一帆風順的人生道路上越走越勇，做命運真正的主宰者。在書籍的帶領下，我們不斷磨煉自己的意誌，而我們的心靈也將漸漸充實成熟。 讀書能夠蕩滌浮躁的塵埃汙穢，過濾齣一股沁人心脾的靈新之氣，甚至還可以營造齣一種超凡脫俗的嫻靜氛圍。讀書能陶冶人的情操，給人知識和智慧。所以，我們應該多讀書，為我們以後的人生道路打下好的、紮實的基礎！

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