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Intermediate Accounting 9e
Intermediate Accounting 9e

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  • 电子书积分:18 积分如何计算积分?
  • 作 者:Loren A.Nikolai John D.Bazley著 赖红宁(暨南大学)改编
  • 出 版 社:高等教育出版社
  • 出版年份:2005
  • ISBN:
  • 页数:650 页
图书介绍:本书以理论分析见长,共分五篇。书中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。
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《Intermediate Accounting 9e》目录
标签:改编 大学

PART 1 Financial Reporting: Concepts, Financial Statements, and Related Disclosures 2

1 The Environment of Financial Reporting 2

2 Financial Reporting: Its Conceptual Framework 18

3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 39

4 The Income Statement and Statement of Cash Flows 72

5 Additional Aspects of Financial Reporting and Financial Analysis 123

PART 2 Financial Reporting: Asset Measurement and Income Determination 170

6 Cash and Receivables 170

7 Inventories: Cost Measurement and Flow Assumptions 211

8 Inventories: Special Valuation Issues 242

9 Property, Plant, and Equipment: Acquisition and Disposal 272

10 Depreciation and Depletion 305

11 Intangibles 336

PART 3 Financial Reporting: Valuation of Liabilities and Investments 364

12 Current Liabilities and Contingencies 364

13 Long-Term Liabilities and Receivables 394

14 Investments 429

PART 4 Financial Reporting: Stockholders’ Equity 464

15 Contributed Capital 464

16 Earnings Per Share and Retained Earnings 487

PART 5 Financial Reporting: Special Topics 534

17 Income Recognition and Measurement of Net Assets 534

18 The Statement of Cash Flows 574

19 Accounting Changes and Errors 620

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