中级会计学（第十一版）

图书标准信息

• 作者 [美]贝兹利（Bazley Nikolai Jones） 著；余恕莲 编
• 出版社 高等教育出版社
• 出版时间 2014-02
• 版次 11
• ISBN 9787040290202
• 定价 68.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 824页
• 字数 160千字
• 正文语种 英语
• 丛书 高等学校会计学类英文版教材；普通高等教育“十一五”国家级规划教材

【内容简介】

　　《中级会计学（第十一版）/高等学校会计学类英文版教材·普通高等教育“十一五”国家级规划教材》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。

【作者简介】

　　贝兹利（BazleyNikolaiJones），istheJohnJ.GilbertProfessorintheSchoolofAccountancyoftheDanielsCollegeofBusinessattheUniversityofDenver，wherehehasreceivednumerousteachingawards，includingtheUniversity'sDistinguishedTeachingAward.ProfessorBazleyearnedaB.A.fromtheUniversityofBristolinEnglandandanM.S.andPh.D.fromtheUniversityofMinnesota.HehastaughtattheUniversityofNorthCarolinaatChapelHillandholdsaCPAcertificateinthestateofColorado.HehastaughtnationalprofessionaldevelopmentclassesforamajorCPAfirmandwasdonsultantforanotherCPAfirm.ProfessorBazleyisthecoauthoroflntermediateAccountingandhasalsobeenan
　　authoronthreeotheraccountingtexts.
　　ProfessorBazleyhaspublishedarticlesinprofessionaljournals，includingTheAccountingReview，ManagementAccounting，AccountingHorizons，PracticalAccountant，AcademyofManagementJournal，TheJournalofManagerialIssues，andTheInternationalJourn.alofAccounting，andwasamemberoftheEditorialBoardsofIssuesinAccountingEducationandtheJournalofManagerialIssues.HehasservedonnumerouscommitteesofTheFederationofSchoolsofAccountancy（includingchairoftheStudentLyceumCommittee），theAmericanAccountingAssoaation，andtheColoradoSoaetyofCPAs（includingtheContinuingProfessionalEducationBoard）.HeisalsoacoauthorofamonographonenvironmentalaccountingpublishedbytheNationalAssoaationofAccountants.ProfessorBazleyisamemberoftheAmericanInstituteofCertifiedPublicAccountants，theColoradoSoaetyofCPAs（CSCPA），andtheAmericanAccountingAssoaation.HeisamemberoftheBoardofTrusteesoftheEducationalFoundationoftheCSCPA.HehasrecentlyappearedasanexpertwitnessfortheSecuritiesandExchangeCommissionandasaconsultantforadefendantinasecuritiesfraudcase.ProfessorBazleyismarriedandhastwochildren，whoespeaallyenjoytheirthreecats，onedog，andelevenreptiles.Heenjoysskiing，playinggolf，carraang，andlisteningtojazz.

【目录】

PART1FinancialReporting:Concepts,FinancialStatements,andRelatedDisclosures
Chapter1FinancialReporting:ItsConceptualFramework
FASBCONCEPTUALFRAMEWORK
OBJECIWESOFFINANCIALREPORTING
TYPESOFUSEFULINFORMATION
QUALITATIVECHARACTERISTICSOFUSEFULACCOUNTINGINFORMATION
ACCOUNTINGASSUMPTIONSANDPRINCIPLES
GAAPANDFINANCIALSTATEMENTS
IASBFRAMEWORK
OVERVIEW
APPENDIX:JOINTFASBANDIASB
CONCEPTUALFRAMEWORKPROJECT
Chapter2TheBalanceSheetandtheStatementofChangesinStockholders'Equity
INTERRELATIONSHIPOFFINANCIALSTATEMENTS
PURPOSESOFTHEBALANCESHEET
RECOGNITIONINTHEBALANCESHEET
ELEMENTSOFTHEBALANCESHEET
MEASUREMENT（VALUATION）OFTHEELEMENTSOFABALANCESHEET
REPORTINGCLASSIFICATIONSONTHEBALANCESHEET
STATEMENTOFCHANGESINSTOCKHOLDERS'EQUITY
OTHERDISCLOSUREISSUES
REPORTINGTECHNIQUES
INTERNATIONALBALANCESHEET
ILLUSTRATIVEFINANCIALSTATEMENTS
Chapter3TheIncomeStatementandtheStatementofCashFlows
CONCEPTSOFINCOME
PURPOSESOFTHEINCOMESTATEMENT
CONCEPTUALREPORTINCGUIDELINES
ELEMENTSOFTHEINCOMESTATEMENT
INCOMESTATEMENTCONTENT
INCOMESTATEMENT:INCOMEFROMCONTINUINGOPERATIONS
INCOMESTATEMENT:RESULTSFROMDISCONTINUEDOPERATIONS
INCOMESTATEMENT:EXTRAORDINARYITEMS
INCOMESTATEMENT:EARNINGS'PERSHARE
INCOMESTATEMENT:RELATEDISSUES
INTERNATIONALINCOMESTATEMENT
STATEMENTOFRETAINEDEARNINGS
COMPREHENSIVEINCOME
STATEMENTOFCASHFLOWS
SUMMARYOFDISCLOSURES
APPENDIX:FINANCIALANALYSISCOMPARISONS

PART2FinancialReporting:AssetValuationandIncomeMeasurement
Chapter4CashandReceivables
CASH
RECEIVABLES
REVENUERECOGNITIONANDVALUATIONOFTRADERECEIVABLES
ACCOUNTSRECEIVABLE
VALUATIONOFUNCOLLECTIBLEACCOUNTSRECEIVABLE
GENERATINGIMMEDIATECASHFROMACCOUNTSRECEIVABLE
NOTESRECEIVABLE
FINANCIALSTATEMENTDISCLOSURESOFRECEIVABLES
Chapter5Inventories:CostMeasurementandFlowAssumptions
CLASSIFICATIONSOFINVENTORY
ALTERNATIVEINVENTORYSYSTEMS
ITEMSTOBEINCLUDEDININVENTORYQUANTITIES
DETERMINATIONOFINVENTORYCOSTS
COSTFLOWASSUMPTIONS
CONCEPTUALEVALUATIONOFINVENTORYCOSTFLOWASSUMPTIONS
DOLLAR-VALUELIFO
ADDITIONALLIFOCONSIDERATIONS
DISCLOSUREOFINVENTORYVALUESANDMETHODS
LOWEROFCOSTORMARKET
CONCEPTUALEVALUATIONOFLOWEROFCOSTORMARKET
PURCHASEOBLIGATIONSANDPRODUCTFINANCINGARRANGEMENTS
VALUATIONABOVECOST
EFFECTSOFINVENTORYERRORS
SUMMARYOFINVENTORYISSUES
Chapter6Property,Plant,andEquipment:AcquisitionandDisposal
CHARACTERISTICSOFPROPERTY,PLANT,ANDEQUIPMENT
ACQUISITIONOFPROPERIY,PLANT,ANDEQUIPMENT
NONMONETARYASSETEXCHANGES
SELF-CONSTRUCTION
COSTSAFTERACQUISITION305DISPOSALOFPROPERTY,PLANT,ANDEQUIPMENT
DISCLOSUREOFPROPERTY,PLANT.ANDEQUIPMENT
APPENDIX:OILANDGASPROPERTIES
Chapter7DepreciationandDepletion
FACTORSINVOLVEDINDEPRECIATION
METHODSOFCOSTALLOCATION
RECORDINGDEPRECIATION
CONCEPTUALEVALUATIONOFDEPRECIATIONMETHODS
DISCLOSUREOFDEPRECIATION
……
PART3FinancialReporting:ValuationofLiabilitiesandInvestments
PART4FinancialReporting:Stockholders'Equity
PART5FinancialReporting:SpecialTopics