會計英語（第4版） epub pdf mobi txt 電子書 下載 2024

會計英語（第4版） epub pdf mobi txt 電子書 下載 2024

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會計英語（第4版） epub pdf mobi txt 電子書 下載 2024

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內容簡介

　　由葉建芳和孫紅星編著的《會計英語（第4版）》分為九章，一至第三章是對會計的性質以及會計信息産生過程的敘述；第四至第八章是關於資産、負債和所有者權益的確認、計量和報告；第九章是關於有關企業經營活動對現金流量錶的影響，以及如何編製現金流量錶。為瞭滿足讀者需要，最後附錄中有主要報錶的中英文對照錶。

目錄

1　An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements
Balance Sheet
Income Statement
Statement of Owner's Equity Statement of Retained Earnings
Cash FlowStatement
1.5 Accounting and its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation?
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting
Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2　Recording Transactions
2.1 Economic Events and Business Documents
……

精彩書摘

　　America Online, Inc. (AOL) provides Internet access to millions of subscribers throughout the world. AOL is listed on the New York Stock Exchange (NYSE) and is registered with the Securities & Exchange Commission (SEC) pursuant to the Securities Exchange Act of 1934. During its fiscal years ended June 30, 1995 and June 30, 1996, AOL undertook extensive advertising efforts to rapidly expand its customer base. These efforts included distributing millions of computer disks containing AOL start-up software and paying computer equipment manufacturers to bundle the startup software with their computers. The company capitalized the expenditures as an asset, " Deferred Membership Acquisition Costs (DMAC) " ,thus defemng the advertising costs as an asset rather than an expense. Effective July 1, 1995, AOL changed the period over which it amortized these acquisition costs from twelve and eighteen months to twenty-four months, resulting in an increase in reported net income of $ 48:106 million. As a result of this accounting change, AOL reported net income of $ 30 nullion for the fiscal year.
　　ended June 30, 1996, rather than a loss of $ 18 million. This aggressive accounting method allowed AOL to report profits for six of the eight quarters during fiscal 1995 and 1996. According to the SEC, if AOL would have expensed the costs, as required under generally accepted accounting principles (GAAP) , they would have reported losses in each of the 8 quarters in fiscal years 1995 and 1996. By September 1996, these deferred advertising costs reached $ 385 million. Finally, in October 1996, AOL announced that it wrote-off the $ 385 million balance of capitalized DMAC at September 30, 1996 because the company believed "it no longer has an adequate accounting bases to support recognizing deferred subscriber acquisition costs as an asset," and would expense all such costs from October 1, 1996 forward. The write-off resulted in a.reported net loss of $ 354 million for the three months ended September 30, 1996 on revenues of $ 350 million.
　　On May 15, 2000, AOL agreed to pay a $ 3.5 million penalty and restate its operating results from 1995 and 1996 to reflect the proper accounting treatment of the advertising costs tosettle Securities and Exchange Commission (SEC) allegations that the Internet provider improperly accounted for its advertising and marketing costs during 1995 and 1996. Citing Statement of Position 93-7 , the SEC argued that AOL could not properly capitalize the costs as assets unless they could demonstrate that, based on past experience, the probabie future revenues from new customers will exceed future costs, and that the historical evidence upon which it bases its recoverability analysis is relevant and reliable. The SEC concluded that AOL could not reliably satisfy these requirements given the unstable business environment and 'highly competitive nature of the Intemet marketplace.
　　Answer the following questions:
　　1. AOL's expenditures for the direct cost of providing software to potential customers and bundling the software with original computer equipment were classified for accounting purposes as "deferred subscriber acquisition costs," a form of marketing cost. Are advertising expenditures generally treated as an expense for the current period or deferred as an asset for accounting purposes？
　　2. AOL capitalized a portion of subscriber acquisition costs incurred during fiscal 1995 (6/30/95) and 1996 (6/30/96) as a long-term intangible asset. Indicate the difference between this type of cost compared to a tangible asset, such as property and equipment.
　　3.1ndicate how the cost of intangible assets is expensed.
　　4.1ndicate the amortization method that is generally used to allocate the cost of intangible assets.
　　5. US GAAP requires capitalization of expenditures that have reliable evidence of expected future benefits extending beyond the current accounting period. Expenditures that give rise to expect future benefits should be capitalized as an asset rather than expensed in the period incurred. Indicate the future benefits that AOL expected from these subscriber acquisition costs. Also, indicate the number of periods over which these benefits would likely be realized.
　　6. The period over which AOL amortized subscriber acquisition costs initially was twelve and eighteen months. Effective July 1, 1995, when these total deferred costs on AOL' s balance sheet was $ 26 million, the Company began amortizing the capitalized costs over a twenty-four month life. As of September 30, 1996, AOL again changed accounting methods. From the first quarter of fiscal year 1997 (9/30/96) to the present, subscriber acquisition costs are written off as an expense in the period of incurrence. Indicate how the estimated useful life of an intangible asset is determined.
　　7. Explain the similarity and differences in the accounting for amortization and depreciation.
　　8. AOL wrote off the unamortized balance of $ 385 million in deferred subscriber acquisition costs in the first quarter of fiscal year 1997 ( September 30, 1996) resulting in earnings for that quarter of $ 19.0 million becoming a'reported loss of $ 353.7 million. Indicate the business conditions that would cause a company to expense the entire cost of an intangible asset in one accounting period.
　　9.1ndicate how AOL will likely report. the $ 3.5 million civil penalty in its fiscal year 2000 (6/30/00) financial statements.
　　10. AOL agreed to pay a $ 3.5 million civil penalty and treat customer acquisition costs as expenses in the period in which they were incurred without admitting any wrongdoing. As a result, AOL will restate historical results from 1995 to 1996 to reflect that changed treatment. Do you think that the settlement of the charges brought by the SEC will have a significant impact on the company's future operations？
　　……

前言/序言

會計英語（第4版） epub pdf mobi txt 電子書 下載 2024

會計英語（第4版） 下載 epub mobi pdf txt 電子書

評分☆☆☆☆☆

不錯不錯。

評分☆☆☆☆☆

上財的書，不錯很基礎，學習一下會計術語~

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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。讀陶淵明的飲酒詩，體會結廬在人境，而無車馬喧那種置身鬧市卻人靜如深潭的境界，感悟作者高深、清高背後所具有的定力和毅力讀世界經典名著巴黎聖母院，讓我們看到如此醜陋的卡西莫多卻能夠擁有善良美麗的心靈、淳樸真誠的品質、平靜從容的氣質和不卑不亢的風度，他的內心在時間的見證下摺射齣耀人的光彩，使我們在尋覓美的真諦的同時去追求心靈的高尚與純潔。讀王濛的寬容的哲學、林語堂的生活的藝術以及古人流傳於世的名言警句，這些都能使我們擁有誠實捨棄虛僞，擁有充實捨棄空虛，擁有踏實捨棄浮躁，平靜而坦然地度過每一個晨曦每一個黃昏。

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學校英語書不定，得自己買

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1.1 Accounting is an Information System

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很喜歡此書 送貨速度不錯

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1.5 Accounting and its Profession

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很專業的書籍，一直想買的，正版

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