内容提要 本书以理论分析见长,共分五篇。篇系统地阐述了会计环境、财务会计的概念框架、会计概念(会计基本要素)以及会计报表的构成要素。其他四篇从四大报表的基本构成要素入手进行详细讨论,在论述具体的每个项目的会计处理时,每章前面都要对篇中所讨论的基本概念(报表项目)的定义和特点进行进一步的讨论,并对相关会计处理的前因后果进行深入的理论分析,从而在加深读者对相关基础概念理解的同时,掌握有关实际问题的会计处理手段。作者还专门提到会计环境中的道德问题,以及在多变的市场环境中,会计人员应以解决问题为导向,具备创新和批判性的思想。 本书语言流畅,用词简练,知识点全面,相关的例题深入浅出,非常适合作为会计学专业“中级财务会计”课程教材,也可作为MBA以及经济管理专业的研究生了解西方财务会计体系的参考书。 目录 Part 1 Financial Reporting: Concepts, Financial Statements, And Related Disclosures 1 The Environment Of Financial Reporting 2 Financial Reporting: Its Conceptual Framework 3 The Balance Sheet And The Statement Of Changes In Stockholders' Equity 4 The Income Statement And Statement Of Cash Flows 5 Additional Aspects Of Financial Reporting And Financial AnalysisPart 2 Financial Reporting: Asset Measurement And Income Determination 6 Cash And Receivables 7 Inventories: Cost Measurement And Flow Assumptions 8 Inventories: Special Valuation Issues 9 Property, Plant, And Equipment: Acquisition And Disposal 10 Depreciation And Depletion 11 Intangibles Part 3 Financial Reporting: Valuation Of Liabilities And Investments 12 Current Liabilities And Contingencies 13 Long-Term Liabilities And Receivables 14 Investments Part 4 Financial Reporting: Stockholders' Equity 15 Contributed Capital 16 Earnings Per Share And Retained EarningsPart 5 Financial Reporting: Special Topics 17 Income Recognition And Measurement Of Net Assets 18 The Statement Of Cash Flows 19 Accounting Changes And Errors 作者介绍
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