×
高级会计学(第9版)

高级会计学(第9版)

1星价 ¥17.6 (4.9折)
2星价¥17.6 定价¥36.0

温馨提示:5折以下图书主要为出版社尾货,大部分为全新(有塑封/无塑封),个别图书品相8-9成新、切口有划线标记、光盘等附件不全详细品相说明>>

暂无评论
图文详情
  • ISBN:9787300079288
  • 装帧:暂无
  • 册数:暂无
  • 重量:暂无
  • 开本:暂无
  • 页数:暂无
  • 出版时间:2007-04-01
  • 条形码:9787300079288 ; 978-7-300-07928-8

内容简介

本书由四位欧美著名大学教授合力打造,是美国会计学的主流经典教科书。自1985年第1版问世以来,一版再版,受到了美国会计学界的广泛好评,并被多个国家的高校选为教材,得到了广大师生的高度评价,被认为是高级会计学教材的经典、权威之作。
  该书以企业合并的会计处理为主线,结合国际上新近发生的会计重大事件,阐述会计界面临的重大问题及考验,就企业如何在复杂多变的全球化环境中真实、合理地反映企业信息,提出了各种处理方法。全书脉络清晰,简明扼要,可分为合并理论、方法、账户、报表和特殊业务五个部分。
  为了切合当前双语教学改革的需要,面向国际化,并与*新的会计准则接轨,我们推出了该书*新版——第9版的中文版和双语教学版,全面、系统地阐述了财务会计前沿的一系列会计问题。这些问题起点高,难度大,大多属于我国会计界迫切需要研究的问题,也是国际会计界正在研究的热点问题。本书适合会计系高年级本科生、研究生、MBA、有兴趣的教师及其他研究人员使用。

目录

CHAPTER 1 Business Combinations
 The Legal Form of Business Combinations
 The Accounting Concept of a Business Combination
 Accounting for Business Combinations Under the Purchase Method
 Disclosure Requirements
 The Sarbanes-Oxley Act of 2002
CHAPTER 2 Stock Investments——lnvestor Accounting and Reporting
 Accounting for Stock Investments
 Equity Method of Accounting—A One-Line Consolidation
 Interim Acquisitions of an Investment Interest
 Iinvestment in a Step-By-Step Acquisition
 Sale of an Equity Interest
 Stock Purchases Directly from the Investee
 Investee Corporation With Preferred Stock
 Extraordinary Items, Cumulative-Effect-Type Adjustments, and Other
Considerations
 Disclosures for Equity Investees
CHAPTER 3 An Introduction to Consolidated Financial Statements
 Business Combinations Consummated through Stock Acquisitions
 Consolidated Balance Sheet at Date of Acquisition
 Consolidated Balance Sheets after Acquisition 
 Allocation of Excess to Identifiable Net Assets and Goodwill
 Consolidated Income Statement
 Preparinq a Consolidated Balance Sheet Worksheet
CHAPTER 4 Consolidation Techniaues and Procedures
 Consolidation Under the Equity Method
 Locating Errors
 Excess Allocated to Identifiable Net Assets
 Consolidated Statement of Cash Flows
 Preparing a Consolidation Worksheet
CHAPTER 5 Intercompany Profit Transactions—Inventories
 Intercompany Inventory Transactions
 Downstream and Upstream Sales
 Unrealized Profits from Downstream Sales
 Unrealized Profits from Upstream Sales
 Consolidation Example Intercompany Profits from Downstream Sales
 Consolidation Example Intercompany Profits from Upstream Sales
CHAPTER 6 Intercomoanv Profit Transactions——Plant Assets
 Intercompany Profits on Nondepreciable Plant Assets
 Intercompany Profits on Depreciable Plant Assets
 Plant Assets Sold at Other than Fair Value
 Consolidation Example Upstream and Downstream Sales of Plant Assets
 Inventory Items Purchased for Use as Operating Assets
CHAPTER 7 Intercomoanv Profit Transactions——Bonds
 Intercompany Bond Transactions
 Constructive Gains and Losses on Intercompany Bonds
 Parent-Company Bonds Purchased by Subsidiary
 Subsidiary Bonds Purchased by Parent
CHAPTER 8 Consolidations——Changes in Ownership Interests
 Acquisitions During an Accounting Period
 Piecemeal Acquisitions
 Sale of Ownership Interests
 Changes in Ownership Interests from Subsidiary Stock Transactions
 Stock Dividends and Stock Splits by a Subsidiary
CHAPTER 9 Indirect and Mutual Holdinas
 Affiliation Structures
 Indirect Holdings—Father-Son-Grandson Structure
 Indirect Holdings—Connecting Affiliates Structure
 Mutual Holdings—Parent Stock Held by Subsidiary
 Subsidiary Stock Mutually Held
CHAPTER 10 Subsidiary Preferred Stock, Consolidated Earnings per Share,
and Consolidated Income Taxation
 Subsidiaries with Preferred Stock Outstanding
 Parent-Company and Consolidated Earnings per Share
 Subsidiary with Convertible Preferred Stock
 Subsidiary With Options and Convertible Bonds
 Accounting for Income Taxes of Consolidated Entities
 Income Tax Allocation
 Separate-Company Tax Returns with Intercompany Gain
 Effect of Consolidated and Separate-Company Tax Returns on
 Consolidated Procedures
 Business Combinations
 Financial Statement Disclosures for Income Taxes
CHAPTER 11 Consolidation Theories, Push-Down Accountina, and Corporate Joint Ventures
 Comparison of Consolidation Theories 226
 Illustration--Consolidation Under Parent-Company and Entity Theories
 Push-Down Accounting and Other Basis Considerations
 Joint Ventures
 Accounting for Variable Interest Entities
CHAPTER 12 Foreign Currency Concepts and Transactions
 Foreign Exchange Concepts and Definitions
 Foreign Currency Transactions Other than Forward Contracts
 FASB Statement No. 133: Accounting for Derivative Instruments and Hedging
 Activities
 Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge
 Accounting Using Interest Rate Swaps
 Foreign Currency Derivatives and Hedging Activities
CHAPTER 13 Foreign Currency Financial Statements
 Objectives of Translation and the Functional Currency Concept
 Application of the Functional Currency Concept
 Hedging a Net Investment in a Foreign Entity
CHAPTER 1 4 Seament and Interim Financial Reporting
 Segment Reporting Under FASB Statement No. 131
 Interim Financial Reporting
 Guidelines for Preparing Interim Statements
CHAPTER 15 Partnarshins—Fnrmation. Ooerations. and Chanaes in Ownership Interests
 Nature of Partnerships
 Initial Investments in a Partnership
 Additional Investments and Withdrawals
 Partnership Operations
 Profit and Loss Sharing Agreements
 Changes in Partnership Interests
 Purchase of an Interest from Existing Partners
 Investing in an Existing Partnership
 Dissolution of a Continuing Partnership Through Death or Retirement
 Limited Partnerships
CHAPTER 16 Partnership Liauidation
 The Liquidation Process
 Safe Payments to Partners
 Installment Liquidations
 Cash Distribution Plans
 Insolvent Partners and Partnerships
CHAPTER 17 Comorate Liauidations and Reorganizations
 Bankruptcy Reform Act of 1978
 Liquidation
 Illustration of a Liquidation Case
 Reorganization
 Financial Reporting During Reorganization
 Financial Reporting for the Emerging Company
Glossary
展开全部

预估到手价 ×

预估到手价是按参与促销活动、以最优惠的购买方案计算出的价格(不含优惠券部分),仅供参考,未必等同于实际到手价。

确定
快速
导航