普通高等教育规划教材:国际会计学 吴泽福 机械工业出版社
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作者吴泽福
出版社机械工业出版社
ISBN9787111491750
出版时间2015-04
版次1
装帧平装
开本16开
纸张胶版纸
页数325页
字数99999千字
定价39.9元
货号9787111491750
上书时间2024-04-04
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基本信息
书名:普通高等教育规划教材:国际会计学
定价：39.90元
作者:吴泽福
出版社：机械工业出版社
出版日期：2015-04-01
ISBN：9787111491750
字数：515000
页码：325
版次：1
装帧：平装
开本：16开
商品重量：
编辑推荐
《普通高等教育规划教材:国际会计学(英文版)》适合中高年级本科生及研究生水平的国际会计课程，对于全世界的执业会计师、财务管理人员、投资管理人员、大学教师和行业监管者也大有裨益，还可作为国际会计、财务管理人员、法律工作者等各界人士解决国际财务会计实际问题的参考用书。
内容提要
《普通高等教育规划教材:国际会计学(英文版)》以国际会计准则（IASB准则）与美国会计准则（FASB准则）为蓝本，情景式地解释了重要会计术语的基本定义，灵活地运用准则解决案例中的问题，细致地剖析了国际会计准则中存在的优缺点，详尽地介绍了国际会计的发展状况和热点问题。《普通高等教育规划教材:国际会计学(英文版)》正是基于这一宗旨安排的各章节内容，并确保文字简练、易学、易懂，同时在每一章的结尾附有讨论问题、练习题及其答案，使学生在学习新内容之前复习并应用该章的重点内容。
目录
前言 Chapter 1 Introduction to Accounting and Business 1.Nature of Business and Accounting 2.Generally Accepted Accounting Principles 3.The Accounting Equation 4.Business Transactions and the Accounting Equation 5.Financial Statements Chapter 2 Analyzing Transactions 1.Using Accounts to Record Transactions 2.Posting of Journal Entries to Accounts 3.Trial Balance 4.Discovery and Correction of Errors Chapter3 The Adjusting Process 1.Nature of the Adjusting Process 2.Recording Adjusting Entries 3.Summary of the Adjustment Process 4.Adjusted TrialBalance Chapter 4 Completing the Accounting Cycle 1.Flow of Accounting Information 2.Financial Statements 3.Closing Entries 4.The Accounting Cycle 5.Fiscal Year Chapter 5 Accounting Systems 1.Basic Accounting Systems 2.ManuaIAccounting Systems 3.Adapting Manual Accounting Systems 4.Computerized Accounting Systems Chapter 6 Accounting for Merchandising Businesses 1.Nature of Merchandising Businesses 2.Financial Statement of Merchandising Businesses 3.Merchandising Transactions 4.The Adjusting and Closing Process Chapter 7 Inventory 1.Control of Inventory 2.Inventory Cost Flow Assumptions 3.Cost of Inventory on Perpetual Inventory System 4.Inventory Costing Methods under a Periodic Inventory System 5.Reporting Merchandise Inventory in the Financial Statements Chapter 8 Internal Control and Cash 1.Internal Control 2.The Limitations of Internal Control—Costs and Benefits 3.Elements of Internal Control 4.Cash Controls over Receipts and Payments 5.Bank Accounts 6.Bank Reconciliation 7.Special—Purpose Cash Funds 8.Financial Statements Reporting of Cash Chapter 9 Receivables 1.Classification of Receivables 2.Uncollectible Receivables 3.Direct Write—Off Method for Uncollectible Accounts 4.Allowance Method for Uncollectible Accounts 5.Comparing Direct Write—Off and Allowance Methods 6.Notes Receivable 7.Reporting Receivables on the Balance Sheet Chapter 10 Fixed Assets and Intangible Assets 1.Nature of Fixed Assets 2.Accounting for Depreciation 3.Disposal of Fixed Assets 4.Natural Resources 5.Intangible Assets 6.Financial Reporting for Fixed Assets and Intangible Assets Chapter 11 Current Liabilities and Payroll 1.Current Liabilities 2.Payroll and Payroll Taxes 3.Accounting for Payroll and Payroll Taxes 4.Employees' Fringe Benefits 5.Contingent Liabilities Chapter 12 Stock Transactions， and Dividends 1.Nature of a Corporation 2.Stockholders' Equity 3.Paid —In Capital from Issuing Stock 4.Accounting for Dividends 5.Treasury Stock Transactions 6.Reporting Stockholders' Equity 7.Stock Splits Chapter 13 Bonds Payable and Investments in Bonds 1.Financing Corporations 2.Characteristics and Pricing of Bonds Payable 3.Accounting for Bonds Payable 4.Payment and Redemption of Bonds Payable 5.Investment in Bonds 6.Corporation Balance Sheet 7.Effective Interest Rate Method of Amortization Chapter 14 Income Taxes， Unusual Income Items， and Investments in Stocks 1.Corporations Income Taxes 2.Reporting Unusual Items on the Income Statement 3.Earnings per Common Share 4.Comprehensive Income 5.Accounting for Investment in Stocks Chapter 15 Statement of Cash Flows 1.Reporting Cash Flows 2.Statement of Cash Flows—The Indirect Method 3.Statement of Cash Flows—The Direct Method References
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