中级会计学 第11版 英文PDF电子书下载

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

Chapter 1 Financial Reporting：Its Conceptual Framework 2

FASB CONCEPTUAL FRAMEWORK 4

OBJECTIVES OF FINANCIAL REPORTING 6

TYPES OF USEFUL INFORMATION 10

QUALITATIVE CHARACTERISTICS OF USEFUL ACCOUNTING INFORMATION 12

ACCOUNTING ASSUMPTIONS AND PRINCIPLES 17

CAAP AND FINANCIAL STATEMENTS 23

IASB FRAMEWORK 28

OVERVIEW 29

APPENDIX：JOINT FASB AND IASB CONCEPTUAL FRAMEWORK PROJECT 29

Chapter 2 The Balance Sheet and the Statement of Changes in Stockholders Equity 38

INTERRELATIONSHIP OF FINANCIAL STATEMENTS 40

PURPOSES OF THE BALANCE SHEET 41

RECOGNITION IN THE BALANCE SHEET 43

ELEMENTS OF THE BALANCE SHEET 43

MEASUREMENT(VALUATION) OF THE ELEMENTS OF A BALANCE SHEET 45

REPORTING CLASSIFICATIONS ON THE BALANCE SHEET 49

STATEMENT OF CHANGES IN STOCKHOLDERS'EQUITY 62

OTHER DISCLOSURE ISSUES 63

REPORTING TECHNIQUES 71

INTERNATIONAL BALANCE SHEET 72

ILLUSTRATIVE FINANCIAL STATEMENTS 72

Chapter 3 The Income Statement and the Statement of Cash Flows 88

CONCEPTS OF INCOME 90

PURPOSES OF THE INCOME STATEMENT 92

CONCEPTUAL REPORTING GUIDELINES 93

ELEMENTS OF THE INCOME STATEMENT 97

INCOME STATEMENT CONTENT 101

INCOME STATEMENT：INCOME FROM CONTINUING OPERATIONS 103

INCOME STATEMENT：RESULTS FROM DISCONTINUED OPERATIONS 109

INCOME STATEMENT：EXTRAORDINARY ITEMS 116

INCOME STATEMENT：EARNINGS PER SHARE 119

INCOME STATEMENT：RELATED ISSUES 122

INTERNATIONAL INCOME STATEMENT 124

STATEMENT OF RETAINED EARNINGS 125

COMPREHENSIVE INCOME 128

STATEMENT OF CASH FLOWS 131

SUMMARY OF DISCLOSURES 136

APPENDIX：FINANCIAL ANALYSIS COMPARISONS 137

PART 2 Financial Reporting：Asset Valuation and Income Measurement 177

Chapter 4 Cash and Receivables 178

CASH 180

RECEIVABLES 184

REVENUE RECOGNITION AND VALUATION OF TRADE RECEIVABLES 184

ACCOUNIS RECEIVABLE 186

VALUATION OF UNCOLLECTIBLE ACCOUNTS RECEIVABLE 189

GENERATING IMMEDIATE CASH FROM ACCOUNTS RECEIVABLE 196

NOTES RECEIVABLE 202

FINANCIAL STATEMENT DISCLOSURES OF RECEIVABLES 206

Chapter 5 Inventories：Cost Measurement and Flow Assumptions 222

CLASSIFICATIONS OF INVENTORY 224

ALTERNATIVE INVENTORY SYSTEMS 226

ITEMS TO BE INCLUDED IN INVENTORY QUANTITIES 227

DETERMINATION OF INVENTORY COSTS 228

COST FLOW ASSUMPTIONS 231

CONCEPTUAL EVALUATION OF INVENTORY COST FLOW ASSUMPTIONS 238

DOLLAR-VALUE LIFO 245

ADDITIONAL LIFO CONSIDERATIONS 251

DISCLOSURE OF INVENTORY VALUES AND METHODS 253

LOWER OF COST OR MARKET 256

CONCEPTUAL EVALUATION OF LOWER OF COST OR MARKET 264

PURCHASE OBLIGATIONS AND PRODUCT FINANCING ARRANGEMENTS 266

VALUATION ABOVE COST 267

EFFECTS OF INVENTORY ERRORS 268

SUMMARY OF INVENTORY ISSUES 270

Chapter 6 Property,Plant,and Equipment：Acquisition and Disposal 288

CHARACTERISTICS OF PROPERTY,PLANT,AND EQUIPMENT 290

ACQUISITION OF PROPERTY,PLANT AND EQUIPMENT 291

NONMONETARY ASSET EXCHANGES 296

SELF-CONSTRUCTION 299

COSTS AFTER ACQUISITION 305

DISPOSAL OF PROPERTY,PLANT AND EQUIPMENT 308

DISCLOSURE OF PROPERTY,PLANT,AND EQUIPMENT 310

APPENDIX：OIL AND GAS PROPERTIES 313

Chapter 7 Depreciation and Depletion 328

FACTORS INVOLVED IN DEPRECIATION 330

METHODS OF COST ALLOCATION 331

RECORDING DEPRECIATION 336

CONCEPTUUAL EVALUATION OF DEPRECIATION MEITHODS 337

DISCLOSURE OF DEPRECIATION 339

ADDITIONAL DEPRECIATION METHODS 341

DEPRECIATION FOR PARTIAL PERIODS 345

IMPAIRMENT OF PROPERTY,PIANT,AND EQUIPMENT 347

DEPRECIATION AND INCOME TAXES 351

CHANGES AND CORRECTIONS OF DEPRECIATION 354

DEPLETION 355

Chapter 8 Intangibles 372

ACCOUNTING FOR INTANGIBLES 374

RESEARCH AND DEVELOPMENT COSTS 377

IDENTIFIABLE INTANGIBLE ASSETS 381

UNIDENTIFIABLE INTANGIBLES 386

DISCLOSURES FOR INTANGIBLE ASSETS 391

CONCEPTUAL EVALUATION OF ACCOUNTING FOR INTANGIBLES 393

PART 3 Financial Reporting：Valuation of Liabilities and Investments 407

Chapter 9 Current Liabilities and Contingencies 408

CONCEPTUAL OVERVIEW OF LIABILITIES 410

NATURE AND DEFINITION OF CURRENT LIABILITIES 411

VALUATION OF CURRENT LIABILITIES 413

CURRENT LIABILITIES HAVING A CONTRACTUAL AMOUNT 413

CURRENT LIABILlTIES WHOSE AMOUNTS DEPEND ON OPERATIONS 421

CURRENT LIABILITIES REQUIRING AMOUNTS TO BE ESTIMATED 426

CONTINGENCIES 433

OTHER LIABILITY CLASSIFICATION ISSUES 440

FINANCIAL STATEMENT PRESENTATION OF CURRENT LIABILITIES 442

Chapter 10 Long-Term Liabilities and Receivables 458

REASONS FOR ISSUANCE OF LONG-TERM LIABILITIES 460

BONDS PAYABLE 460

RECORDING THE ISSUANCE OF BONDS 463

AMORTIZING DISCOUNTS AND PREMIUMS 465

EXTINGUISHMENT OF LIABILITIES 474

BONDS WITH EQUITY CHARACTERISTICS 476

LONG-TERM NOTES PAYABLE 482

LONG-TERM NOTES RECEIVABLE 488

APPENDIX1：TROUBLED DEBT RESTRUCTRINGS 497

APPENDIX2：SERIAL BONDS 504

Chapter 11 Investments 522

INVESTMENTS：CLASSIFICATION AND VALUATION 524

INVESTMENTS IN DEBT AND EQUITY TRADING SECURITIES 526

INVESTMENTS IN AVAILABLE-FOR-SALE DEBT AND EQUITY SECURITIES 526

INVESTMENTS IN HELD-TO MATURITY DEBT SECURITIES 532

TRANSFERS AND IMPAIRMENTS 539

DISCLOSURES 542

CONCEPTUAL EVALUATION 544

EQUITY METHOD 547

ADDITIONAL ISSUES FOR INVESTMENTS 555

PART 4 Financial Reporting：Stockholders'Equity 571

Chapter 12 Contributed Capital 572

CORPORATE FORM OF ORGANIZATION 574

CORPORATE CAPITAL STRUCTURE 576

STOCKHOLDERS'EQUITY 579

ISSUANCE OF CAPITAL STOCK 580

NONCOMPENSATORY SHARE PURCHASE PLANS 588

COMPENSATORY SHARE OPTION PLANS 589

PREFERRED STOCK CHARACTERISTICS 603

CONTRIBUTED CAPITAL SECTION 609

TREASURY STOCK(CAPITAL STOCK REACQUISITION) 611

CAPITAL STOCK TRANSACTIONS AND THE STATEMENT OF CASH FLOWS 616

Chapter 13 Earnings per Share and Retained Earnings 632

EARNINGS AND EARNINGS PER SHARE 634

OVERVIEW AND USES OF EARNINGS PER SHARE INFORMATION 634

BASIC EARNINGS PER SHARE 635

DILUTED EARNINGS PER SHARE 639

ADDITIONAL CONSIDERATIONS 646

EPS DISCLOSURE ILLUSTRATION 647

CONTENT OF RETAINED EARNINGS 649

DIVIDENDS 649

PRIOR PERIOD ADJUSTMENTS(RESTATEMENTS) 660

RESTRICTIONS(APPROPRIATIONS)OF RETAINED EARNINGS 661

STATEMENT OF RETAINED EARNINGS 662

MISCELLANEOUS CHANGES IN STOCKHOLDERS'EQUITY 663

STATEMENT OF CHANGES IN STOCKHOLDERS'EQUITY 663

PART 5 Financial Reporting：Special Topics 687

Chapter 14 Income Recognition and Measurement of Net Assets 688

OVERVIEW OF REVENUE RECOGNTION ALTERNATIVES 690

EXAMPLES OF REVENUE RECOGNITION ALTERNATIVES 691

CONCEPTUAL ISSUES 695

ALtERNATIVE REVENUE RECOGNITION METHODS 696

REVENUE RECOGNITION PRIOR TO THE PERIOD OF SALE 698

REPORTING AND DISCLOSING LONG-TERM CONSTRUCTION CONTRACTS 708

REVENUE RECOGNITION AFTER THE PERIOD OF SALE 713

REVENUE RECOGNITION DELAYED UNTIL A FUTURE EVENT OCCURS 720

ADDITIONAL ISSUES 721

SUMMARY OF ALTERNATIVE REVENUE RECOGNITION METHODS 722

Chapter 15 The Statement of Cash Flows 738

CONCEPTUAL OVERVIEW AND REPORTING GUIDELINES 740

CASH INFLOWS AND OUTFLOWS 745

NET CASH FLOW FROM OPERATING ACTIVITIES 747

INFORMATION FOR PREPARATION OF STATEMENT 752

VISUAL INSPECTION METHOD OF ANALYSIS 753

WORKSHEET(SPREADSHEET)METHOD OF ANALYSIS 756

SPECIAL TOPICS 765

APPENDIX：DIRECT METHOD FOR REPORTING OPERATING CASH FLOWS 776

APPENDIX A List of the Official Pronouncements of the AICPA and FASB 807

APPENDIX B List of the Official Pronouncements of the IASB 817

APPENDIX C Brief Guide to Key IFRS vs U.S.GAAP Differences by Chapter 821