工商管理经典教材·会计与财务系列：中级会计学（第12版）（英文版） pdf epub mobi txt 电子书 下载 2025

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基索 等 著，饶菁，崔学刚 编

出版社： 中国人民大学出版社

ISBN：9787300079493

版次：1

商品编码：10151455

包装：平装

开本：16开

出版时间：2007-04-01

用纸：胶版纸

页数：581

正文语种：中文， 英语

内容简介

本书由基索、韦安特和沃菲尔德三位教授编写的《中级会计学》一书，是美国最畅销的中级会计教材之一，被会计界人士称为“通向会计职业的必经之路”。对该书的问卷调查显示：99％的从事实务工作的会计师认为此书的确帮助他们在实践工作中取得了成功；100％的被调查者会向他们的师弟(妹) 推荐此书；80％的被调查者在刚刚参加工作时会多次参考书中的内容。
改编后本书的特点在于：
1．时效性。充分体现了会计作为一门人文社会科学的艺术性。全书紧跟形势，反映了会计准则最新的发展和应用。
2．真实案例讲解。多个真实公司的

作者简介

唐纳德·E·基索（Donald E.Kieso），博士，CPA，全美会计协会（AAA）、全美注册会计师协会（AICPA）和伊利诺伊州注册会计师协会成员。毕业于美国伊利诺伊州立大学，曾任北伊利诺伊大学会计系主任，现为北伊利诺伊大深地计系教授。基索教授有丰富的实践经历，曾供职于普华永道会计师事务所和安达信公司，并有多部会计学著作，多次获得注册会计师协会和北伊利诺伊大学授予的最佳教学奖。

目录

CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS
FINANCIAL STATEMENTS AND FINANCIAL REPORTING
PARTIES INVOLVED IN STANDARD SETTING
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
ISSUES IN FINANCIAL REPORTING
CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING
CONCEPTUAL FRAMEWORK
FIRST LEVEL: BASIC OBJECTIVES
SECOND LEVEL: FUNDAMENTAL CONCEPTS
THIRD LEVEL: RECOGNITION AND MEASUREMENT CONCEPTS
CHAPTER 3 THE ACCOUNTING INFORMATION SYSTEM
ACCOUNTING INFORMATION SYSTEM
THE ACCOUNTING CYCLE
CMAPTFR 4 INCOME STATEIVIENT AND RELATED INFORMATION
INCOME STATEMENT
FORMAT OF THE INCOME STATEMENT
REPORTING IRREGULAR ITEMS
SPECIAL REPORTING ISSUES
CHAPTER 5 BALANCE SHEET AND STATEMENT OF CASH FLOWS
SECTION 1 BALANCE SHEET
USEFULNESS OF THE BALANCE SHEET
LIMITATIONS OF THE BALANCE SHEET
CLASSIFICATION IN THE BALANCE SHEET
ADDITIONAL INFORMATION REPORTED
TECHNIQUES OF DISCLOSURE
SECTION 2 STATEMENT OF CASH FLOWS
PURPOSE OF THE STATEMENT OF CASH FLOWS
CONTENT AND FORMAT OF THE STATEMENT OF CASH FLOWS
PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CHAPTER 6 CASH AND RECEIVABLES
SECTION 1 CASH
WHAT IS CASH?
MANAGEMENT AND CONTROL OF CASH
REPORTING CASH 138
SUMMARY OF CASH-RELATED ITEMS
SECTION 2 RECEIVABLES
RECOGNITION OF ACCOUNTS RECEIVABLli
VALUATION OF ACCOUNTS RECEIVABLE
RECOGNITION OF NOTES RECEIVABLE
VALUATION OF NOTES RECEIVABLE
DISPOSITION OF ACCOUNTS AND NOTES RECEIVABLE
PRESENTATION AND ANALYSIS
CHAPTER 7 VALUATION OF INVENTORIES: A COST-BASIS APPROACH
INVENTORY CLASSIFICATION AND CONTROL
BASIC ISSUES IN INVENTORY VALUATION
PHYSICAL GOODS INCLUDED IN INVENTORY
COSTS INCLUDED IN INVENTORY
WHICH COST FLOW ASSUMPTION TO ADOPT?
SPECIAL ISSUES RELATED TO LIFO
BASIS FOR SELECTION OF INVENTORY METHOD
CHAPTER 8 INVENTORIES: ADDITIONAL VALUATION ISSUES
LOWER-OF-COST-OR-MARKET
VALUATION BASES 203
THE GROSS PROFIT METHOD OF ESTIMATING INVENTORY
RETAIL INVENTORY METHOD
PRESENTATION AND ANALYSIS
CHAPTER 9 ACQUISITION AND DISPOSITION OF PROPERTY PLANT AND EOUIPMENT
ACQUiSiTION AND VALUATION OF PROPERTY PLANT AND EQUIPMENT
VALUATION
COSTS SUBSEQUENT TO ACQUISITION
DISPOSITIONS OF PLANT ASSETS
CHAPTER 10 DEPRECIATION AND IMPAIRMENTS
DEPRECIATION-A METHOD OF COST ALLOCATION
IMPAIRMENTS
PRESENTATION AND ANALYSIS
CHAPTER 11 INTANGIBLE ASSETS
INTANGIBLE ASSET ISSUES
TYPES OF INTANGIBLE ASSETS
IMPAIRMENT OF INTANGIBLE ASSETS
RESEARCH AND DEVELOPMENT COSTS
RESENTATION OF INTANGIBLES AND RELATED ITEMS
CHAPTER 12 CURRENT LIABILITIES AND CONTINGENCIES
SECTION 1 CURRENT LIABILITIES
WHAT IS A LIABILITY?
WHAT IS A CURRENT LIABILITY?
SECTION 2 CONTINGENCIES
GAIN CONTINGENCIES
LOSS CONTINGENCIES
SECTION 3 PRESENTATION AND ANALYSIS
CHAPTER 13 LONGTERM LIABILITIES
SECTION 1 BONDS PAYABLE
ISSUING BONDS 331
TYPES AND RATINGS OF BONDS
VALUATION OF BONDS PAYABLE-DISCOUNT AND PREMIUM
EFFECTIVE-INTEREST METHOD
COSTS OF ISSUING BONDS
TREASURY BONDS 3
EXTINGUISHMENT OF DEBT
SECTION 2 LONG-TERM NOTES PAYABLE
NOTES ISSUED AT FACE VALUE
NOTES NOT ISSUED AT FACE VALUE
SPECIAL NOTES PAYABLE SITUATIONS
MORTGAGE NOTES PAYABLE
SECTION 3 REPORTING AND ANALYSIS OF LONG-TERM DEBT
OFF-BALANCE-SHEET FINANCING
PRESENTATION AND ANALYSIS OF LONtC-TERM DEBT
CHAPTER 14 STOCKHOLDERS EQUITY
THE CORPORATE FORM OF ORGANIZATION
CORPORATE CAPITAL
PREFERRED STOCK
DIVIDEND POLICY
PRESENTATION AND ANALYSIS OF STOCKHOLDERS EQUITY
CHAPTER 15 INVESTMENTS
SECTION 1 INVESTMENTS IN DEBT SECURITIES
HELD-TO-MATURITY SECURiTiES
AVAILABLE-FOR-SALE SECURITIES
TRADING SECURITIES
SECTION 2 INVESTMENTS IN EQUITY SECURITIES
HOLDINGS OF LESS THAN 20%
HOLDINGS BETWEEN 20% AND 50%
HOLDINGS OF MORE THAN 50%
SECTION 3 OTHER REPORTING ISSUES
FINANCIAL STATEMENT PRESENTATION OF INVESTMENTS
IMPAIRMENT OF VALUE
TRANSFERS BETWEEN CATEGORIES
FAIR VALUE CONTROVERSY
SUMMARY OF REPORTING TREATMENT OF SECURITIES
CHAPTER 16 REVENUE RECOGNITION
THE CURRENT ENVIRONMENT
REVENUE RECOGNITION AT POINT OF SALE (DELIVERY)
REVENUE RECOGNITION BEFORE DELIVERY
REVENUE RECOGNITION AFTER DELIVERY
CONCLUDING REMARKS
CHAPTER 17 ACCOUNTING FOR INCOME TAXES
FUNDAMENTALS OF ACCOUNTING FOR INCOME TAXES
ACCOUNTING FOR NET OPERATING LOSSES
FINANCIAL STATEMENT PRESENTATION
REVIEW OF THE ASSET-LIABILITY METHOD
CHAPTER 18 ACCOUNTING CHANGES AND ERROR ANALYSIS
SECTION 1 ACCOUNTING CHANGES
CHANGES IN ACCOUNTING PRINCIPLE
CHANGES iN ACCOUNTING ESTIMATE
REPORTING A CHANGE IN ENTITY
REPORTING A CORRECTION OF AN ERROR
SUMMARY OF ACCOUNTING CHANGES AND CORRECTIONS OF ERRORS
MOTIVATIONS FOR CHANGE OF ACCOUNTING METHOD
SECTION 2 ERROR ANALYSIS
BALANCE SHEET ERRORS
INCOME STATEMENT ERRORS
BALANCE SHEET AND INCOME STATEMENT ERRORS
COMPREHENSIVE EXAMPLE: NUMEROUS ERRORS
PREPARATION OF FINANCIAL STATEMENTS WITH ERROR CORRIiCTIONS
CHAPTER 19 STATEMENT OF CASH FLOWS
SECTION 1 PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CLASSIFICATION OF CASH FLOWS
FORMAT OF THE STATEMENT OF CASH NOWS
STEPS iN PREPARATION
FIRST EXAMPLE--2006
SECOND EXAMPLE-2007
THIRD EXAMPLE--2008
SOURCES OF INFORMATION FOR THE SIATEMENT OF CASH FLOWS
NET CASH FLOW FROM OPERATING ACTIViTIES--INDIRECT VERSUS DIRECT METHOD
SECTION 2 SPECIAL PROBLEMS IN STATEMENT PREPARATION
ADJUSTMENTS SIMILAR TO DEPRECIATICON
ACCOUNTS RECEIVARLE (NET)
OTHER WOR~ING CAPITAL CHANGES
NET LOSSES
GAINS
STOCK OPTIONS
POSTRETIREMENT BENEFIT COSTS
EXTRAORDINARY iTEMS
SIGNIFICANT NONCASH TRANSACTIONS
SECTION 3 USE OF A WORKSHFET
PREPARATION OF THE WORKSHEET
ANALYSIS OF TRANSACTIONS
PREPARATION OF FINAL STATEMENT
CHAPTER 20 FULL DISCLOSURE IN FINANCIAL REPORTING
FULL DISCLOSURE PRINCIPLE
NOTES TO THE FINANCIAL STATEMENTS
DISCLOSURE ISSUES
AUDITORS AND MANAGEMENTS REPORIS
CURRENT REPORTING ISSUES

前言/序言

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