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中级会计学（第十一版）
本改编教材首先介绍美国财务会计准则委员会（FASB）的财务报告概念框架，阐述财务会计的基本理论及以财务报告目标为导向的会计准则，进而通过财务报告的分析、应用及财务报表要素的确认、计量、报告和披露会计方法及程序，诠释框架的理论。然后按照资产、负债、所有者权益的顺序全面、系统、深入地介绍财务报表各具体要素的会计确认、计量的准则和会计处理方法及账务处理程序，追溯会计方法的演变，剖析收益确认与净资产计量之间的关系以及资产、负债、股东权益等交易对现金流的影响，解释财务报表要素的确认、计量之间的联系，及其对报告收益的影响。教材内容密切联系FASB的会计准则，并介绍《国际财务报告准则》（IFRS）及其与Ｕ.S.GAAP的差别，是会计学专业学生深入学习西方会计，了解U.S.GAAP和IFRS，学会分析和运用财务报告信息的首选教材。每章后还提供小结、复习题、选择题、练习题及问题和案例，以帮助学生测试所学知识，更好地掌握教材内容。
作者：
余恕莲
定价：
68.00元
出版时间：
2014-02-28
ISBN：
978-7-04-029020-2
物料号：
29020-00
读者对象：
高等教育
一级分类：
管理
二级分类：
工商管理
三级分类：
会计学
重点项目：
“十一五”国家规划教材
版面字数：
1600.000千字
开本：
16开
全书页数：
824页
装帧形式：
平装
- 前辅文
- PART 1 Financial Reporting: Concepts,Financial Statements, and Related Disclosures
- Chapter 1 F inancial Reporting:Its Conceptual Framework
- FASB CONCEPTUAL FRAMEWORK
- OBJECTIVES OF FINANCIALREPORTING
- TYPES OF USEFUL INFORMATION
- QUALITATIVE CHARACTERISTICS OF USEFUL ACCOUNTING INFORMATION
- ACCOUNTING ASSUMPTIONS AND PRINCIPLES
- GAAP AND FINANCIAL STATEMENTS
- IASB FRAMEWORK
- OVERVIEW
- APPENDIX: JOINT FASB AND IASB CONCEPTUAL FRAMEWORK PROJECT
- Chapter 2 The Balance Sheet and the Statement of Changes in S tockholders’ Equity
- INTERRELATIONSHIP OF FINANCIAL STATEMENTS
- PURPOSES OF THE BALANCE SHEET
- RECOGNITION IN THE BALANCE SHEET
- ELEMENTS OF THE BALANCE SHEET
- MEASUREMENT (VALUATION) OF THE ELEMENTS OF A BALANCE SHEET
- REPORTING CLASSIFICATIONS ON THE BALANCE SHEET
- STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
- OTHER DISCLOSURE ISSUES
- REPORTING TECHNIQUES
- INTERNATIONAL BALANCE SHEET
- ILLUSTRATIVE FINANCIAL STATEMENTS
- Chapter 3 The Income Statement and the Statement of Cash F lows
- CONCEPTS OF INCOME
- PURPOSES OF THE INCOME STATEMENT
- CONCEPTUAL REPORTING GUIDELINES
- ELEMENTS OF THE INCOME STATEMENT
- INCOME STATEMENT CONTENT
- INCOME STATEMENT: INCOME FROM CONTINUING OPERATIONS
- INCOME STATEMENT: RESULTS FROM DISCONTINUED OPERATIONS
- INCOME STATEMENT: EXTRAORDINARY ITEMS
- INCOME STATEMENT: EARNINGS PER SHARE
- INCOME STATEMENT: RELATED ISSUES
- INTERNATIONAL INCOME STATEMENT
- STATEMENT OF RETAINED EARNINGS
- COMPREHENSIVE INCOME
- STATEMENT OF CASH FLOWS
- SUMMARY OF DISCLOSURES
- APPENDIX: FINANCIAL ANALYSIS COMPARISONS
- Chapter 1 F inancial Reporting:Its Conceptual Framework
- PART 2 Financial Reporting: Asset Valuation and Income Measurement
- Chapter 4 Cash and Receivables
- CASH
- RECEIVABLES
- REVENUE RECOGNITION AND VALUATION OF TRADE RECEIVABLES
- ACCOUNTS RECEIVABLE
- VALUATION OF UNCOLLECTIBLE ACCOUNTS RECEIVABLE
- GENERATING IMMEDIATE CASH FROM ACCOUNTS RECEIVABLE
- NOTES RECEIVABLE
- FINANCIAL STATEMENT DISCLOSURES OF RECEIVABLES
- Chapter 5 Inventories: Cost Measurement and Flow A ssumptions
- CLASSIFICATIONS OF INVENTORY
- ALTERNATIVE INVENTORY SYSTEMS
- ITEMS TO BE INCLUDED IN INVENTORY QUANTITIES
- DETERMINATION OF INVENTORY COSTS
- COST FLOW ASSUMPTIONS
- CONCEPTUAL EVALUATION OF INVENTORY COST FLOW
- ASSUMPTIONS
- DOLLAR-VALUE LIFO
- ADDITIONAL LIFO CONSIDERATIONS
- DISCLOSURE OF INVENTORY VALUES AND METHODS
- LOWER OF COST OR MARKET
- CONCEPTUAL EVALUATION OF LOWER OF COST OR MARKET
- PURCHASE OBLIGATIONS AND PRODUCT FINANCING ARRANGEMENTS
- VALUATION ABOVE COST
- EFFECTS OF INVENTORY ERRORS
- SUMMARY OF INVENTORY ISSUES
- Chapter 6 Property, Plant, and E quipment: Acquisition and Disposal
- CHARACTERISTICS OF PROPERTY, PLANT, AND EQUIPMENT
- ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT
- NONMONETARY ASSET EXCHANGES
- SELF-CONSTRUCTION
- COSTS AFTER ACQUISITION
- DISPOSAL OF PROPERTY, PLANT, AND EQUIPMENT
- DISCLOSURE OF PROPERTY, PLANT, AND EQUIPMENT
- APPENDIX: OIL AND GAS PROPERTIES
- Chapter 7 Depreciation and Depletion
- FACTORS INVOLVED IN DEPRECIATION
- METHODS OF COST ALLOCATION
- RECORDING DEPRECIATION
- CONCEPTUAL EVALUATION OF DEPRECIATION METHODS
- DISCLOSURE OF DEPRECIATION
- ADDITIONAL DEPRECIATION METHODS
- DEPRECIATION FOR PARTIAL PERIODS
- IMPAIRMENT OF PROPERTY, PLANT, AND EQUIPMENT
- DEPRECIATION AND INCOME TAXES
- CHANGES AND CORRECTIONS OF DEPRECIATION
- DEPLETION
- Chapter 8 Intangibles
- ACCOUNTING FOR INTANGIBLES
- RESEARCH AND DEVELOPMENT COSTS
- IDENTIFIABLE INTANGIBLE ASSETS
- UNIDENTIFIABLE INTANGIBLES
- DISCLOSURES FOR INTANGIBLE ASSETS
- CONCEPTUAL EVALUATION OF ACCOUNTING FOR INTANGIBLES
- Chapter 4 Cash and Receivables
- PART 3 Financial Reporting: Valuation of Liabilities and Investments
- Chapter 9 Current Liabilities and Contingencies
- CONCEPTUAL OVERVIEW OF LIABILITIES
- NATURE AND DEFINITION OF CURRENT LIABILITIES
- VALUATION OF CURRENT LIABILITIES
- CURRENT LIABILITIES HAVING A CONTRACTUAL AMOUNT
- CURRENT LIABILITIES WHOSE AMOUNTS DEPEND ON OPERATIONS
- CURRENT LIABILITIES REQUIRING AMOUNTS TO BE ESTIMATED
- CONTINGENCIES
- OTHER LIABILITY CLASSIFICATION ISSUES
- FINANCIAL STATEMENT PRESENTATION OF CURRENT LIABILITIES
- Chapter 10 L ong-Term L iabilities and Receivables
- REASONS FOR ISSUANCE OF LONG-TERM LIABILITIES
- BONDS PAYABLE
- RECORDING THE ISSUANCE OF BONDS
- AMORTIZING DISCOUNTS AND PREMIUMS
- EXTINGUISHMENT OF LIABILITIES
- BONDS WITH EQUITY CHARACTERISTICS
- LONG-TERM NOTES PAYABLE
- LONG-TERM NOTES RECEIVABLE
- APPENDIX1: TROUBLED DEBT RESTRUCTRINGS
- APPENDIX2: SERIAL BONDS
- Chapter 11 Investments
- INVESTMENTS: CLASSIFICATION AND VALUATION
- INVESTMENTS IN DEBT AND EQUITY TRADING SECURITIES
- INVESTMENTS IN AVAILABLEFOR- SALE DEBT AND EQUITY SECURITIES
- INVESTMENTS IN HELD-TO MATURITY DEBT SECURITIES
- TRANSFERS AND IMPAIRMENTS
- DISCLOSURES
- CONCEPTUAL EVALUATION
- EQUITY METHOD
- ADDITIONAL ISSUES FOR INVESTMENTS
- Chapter 9 Current Liabilities and Contingencies
- PART 4 Financial Reporting: Stockholders’ Equity
- Chapter 12 Contributed Capital
- CORPORATE FORM OF ORGANIZATION
- CORPORATE CAPITAL STRUCTURE
- STOCKHOLDERS’ EQUITY
- ISSUANCE OF CAPITAL STOCK
- NONCOMPENSATORY SHARE PURCHASE PLANS
- COMPENSATORY SHARE OPTION PLANS
- PREFERRED STOCK CHARACTERISTICS
- CONTRIBUTED CAPITAL SECTION
- TREASURY STOCK (CAPITAL
- STOCK REACQUISITION)
- CAPITAL STOCK TRANSACTIONS AND THE STATEMENT OF CASH FLOWS
- Chapter 13 E arnings per Share and Retained Earnings
- EARNINGS AND EARNINGS PER SHARE
- OVERVIEW AND USES OF EARNINGS PER SHARE INFORMATION
- BASIC EARNINGS PER SHARE
- DILUTED EARNINGS PER SHARE
- ADDITIONAL CONSIDERATIONS
- EPS DISCLOSURE ILLUSTRATION
- CONTENT OF RETAINED EARNINGS
- DIVIDENDS
- PRIOR PERIOD ADJUSTMENTS (RESTATEMENTS)
- RESTRICTIONS (APPROPRIATIONS) OF RETAINED EARNINGS
- STATEMENT OF RETAINED EARNINGS
- MISCELLANEOUS CHANGES IN STOCKHOLDERS’ EQUITY
- STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
- Chapter 12 Contributed Capital
- PART 5 Financial Reporting: Special Topics
- Chapter 14 Income Recognition and Measurement of Net A ssets
- OVERVIEW OF REVENUE RECOGNITION ALTERNATIVES
- EXAMPLES OF REVENUE RECOGNITION ALTERNATIVES
- CONCEPTUAL ISSUES
- ALTERNATIVE REVENUE RECOGNITION METHODS
- REVENUE RECOGNITION PRIOR TO THE PERIOD OF SALE
- REPORTING AND DISCLOSING LONG-TERM CONSTRUCTION CONTRACTS
- REVENUE RECOGNITION AFTER THE PERIOD OF SALE
- REVENUE RECOGNITION DELAYED UNTIL A FUTURE EVENT OCCURS
- ADDITIONAL ISSUES
- SUMMARY OF ALTERNATIVE REVENUE RECOGNITION METHODS
- Chapter 15 The Statement of Cash Flows
- CONCEPTUAL OVERVIEW AND REPORTING GUIDELINES
- CASH INFLOWS AND OUTFLOWS
- NET CASH FLOW FROM OPERATING ACTIVITIES
- INFORMATION FOR PREPARATION OF STATEMENT
- VISUAL INSPECTION METHOD OF ANALYSIS
- WORKSHEET (SPREADSHEET) METHOD OF ANALYSIS
- SPECIAL TOPICS
- APPENDIX: DIRECT METHOD FOR REPORTING OPERATING CASH FLOWS
- Chapter 14 Income Recognition and Measurement of Net A ssets
- APPENDIX A
- List of the Official Pronouncements of the AICPA and FASB
- APPENDIX B
- List of the Official Pronouncements of the IASB
- APPENDIX C
- Brief Guide to Key IFRS vs U.S. GAAP Differences by Chapter
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