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内容简介

　　由叶建芳和孙红星编著的《会计英语（第4版）》分为九章，一至第三章是对会计的性质以及会计信息产生过程的叙述；第四至第八章是关于资产、负债和所有者权益的确认、计量和报告；第九章是关于有关企业经营活动对现金流量表的影响，以及如何编制现金流量表。为了满足读者需要，最后附录中有主要报表的中英文对照表。

目录

1　An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements
Balance Sheet
Income Statement
Statement of Owner's Equity Statement of Retained Earnings
Cash FlowStatement
1.5 Accounting and its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation?
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting
Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2　Recording Transactions
2.1 Economic Events and Business Documents
……

精彩书摘

　　America Online, Inc. (AOL) provides Internet access to millions of subscribers throughout the world. AOL is listed on the New York Stock Exchange (NYSE) and is registered with the Securities & Exchange Commission (SEC) pursuant to the Securities Exchange Act of 1934. During its fiscal years ended June 30, 1995 and June 30, 1996, AOL undertook extensive advertising efforts to rapidly expand its customer base. These efforts included distributing millions of computer disks containing AOL start-up software and paying computer equipment manufacturers to bundle the startup software with their computers. The company capitalized the expenditures as an asset, " Deferred Membership Acquisition Costs (DMAC) " ,thus defemng the advertising costs as an asset rather than an expense. Effective July 1, 1995, AOL changed the period over which it amortized these acquisition costs from twelve and eighteen months to twenty-four months, resulting in an increase in reported net income of $ 48:106 million. As a result of this accounting change, AOL reported net income of $ 30 nullion for the fiscal year.
　　ended June 30, 1996, rather than a loss of $ 18 million. This aggressive accounting method allowed AOL to report profits for six of the eight quarters during fiscal 1995 and 1996. According to the SEC, if AOL would have expensed the costs, as required under generally accepted accounting principles (GAAP) , they would have reported losses in each of the 8 quarters in fiscal years 1995 and 1996. By September 1996, these deferred advertising costs reached $ 385 million. Finally, in October 1996, AOL announced that it wrote-off the $ 385 million balance of capitalized DMAC at September 30, 1996 because the company believed "it no longer has an adequate accounting bases to support recognizing deferred subscriber acquisition costs as an asset," and would expense all such costs from October 1, 1996 forward. The write-off resulted in a.reported net loss of $ 354 million for the three months ended September 30, 1996 on revenues of $ 350 million.
　　On May 15, 2000, AOL agreed to pay a $ 3.5 million penalty and restate its operating results from 1995 and 1996 to reflect the proper accounting treatment of the advertising costs tosettle Securities and Exchange Commission (SEC) allegations that the Internet provider improperly accounted for its advertising and marketing costs during 1995 and 1996. Citing Statement of Position 93-7 , the SEC argued that AOL could not properly capitalize the costs as assets unless they could demonstrate that, based on past experience, the probabie future revenues from new customers will exceed future costs, and that the historical evidence upon which it bases its recoverability analysis is relevant and reliable. The SEC concluded that AOL could not reliably satisfy these requirements given the unstable business environment and 'highly competitive nature of the Intemet marketplace.
　　Answer the following questions:
　　1. AOL's expenditures for the direct cost of providing software to potential customers and bundling the software with original computer equipment were classified for accounting purposes as "deferred subscriber acquisition costs," a form of marketing cost. Are advertising expenditures generally treated as an expense for the current period or deferred as an asset for accounting purposes？
　　2. AOL capitalized a portion of subscriber acquisition costs incurred during fiscal 1995 (6/30/95) and 1996 (6/30/96) as a long-term intangible asset. Indicate the difference between this type of cost compared to a tangible asset, such as property and equipment.
　　3.1ndicate how the cost of intangible assets is expensed.
　　4.1ndicate the amortization method that is generally used to allocate the cost of intangible assets.
　　5. US GAAP requires capitalization of expenditures that have reliable evidence of expected future benefits extending beyond the current accounting period. Expenditures that give rise to expect future benefits should be capitalized as an asset rather than expensed in the period incurred. Indicate the future benefits that AOL expected from these subscriber acquisition costs. Also, indicate the number of periods over which these benefits would likely be realized.
　　6. The period over which AOL amortized subscriber acquisition costs initially was twelve and eighteen months. Effective July 1, 1995, when these total deferred costs on AOL' s balance sheet was $ 26 million, the Company began amortizing the capitalized costs over a twenty-four month life. As of September 30, 1996, AOL again changed accounting methods. From the first quarter of fiscal year 1997 (9/30/96) to the present, subscriber acquisition costs are written off as an expense in the period of incurrence. Indicate how the estimated useful life of an intangible asset is determined.
　　7. Explain the similarity and differences in the accounting for amortization and depreciation.
　　8. AOL wrote off the unamortized balance of $ 385 million in deferred subscriber acquisition costs in the first quarter of fiscal year 1997 ( September 30, 1996) resulting in earnings for that quarter of $ 19.0 million becoming a'reported loss of $ 353.7 million. Indicate the business conditions that would cause a company to expense the entire cost of an intangible asset in one accounting period.
　　9.1ndicate how AOL will likely report. the $ 3.5 million civil penalty in its fiscal year 2000 (6/30/00) financial statements.
　　10. AOL agreed to pay a $ 3.5 million civil penalty and treat customer acquisition costs as expenses in the period in which they were incurred without admitting any wrongdoing. As a result, AOL will restate historical results from 1995 to 1996 to reflect that changed treatment. Do you think that the settlement of the charges brought by the SEC will have a significant impact on the company's future operations？
　　……

前言/序言

会计英语（第4版） 下载 mobi epub pdf txt 电子书 格式

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质量很好，快递很快

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买到手才知道全是英文，没有中文，呵呵

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内容详尽，有条理，适合没什么基础的人看。

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好好好好好好好好好好

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有习题的，纸张是那种保护视力的

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古人云书中自有黄金屋，书中自有颜如玉。可见，古人对读书的情有独钟。其实，对于任何人而言，读书最大的好处在于它让求知的人从中获知，让无知的人变得有知。读史蒂芬?霍金的时间简史和果壳中的宇宙，畅游在粒子、生命和星体的处境中，感受智慧的光泽，犹如攀登高山一样，瞬间眼前呈现出仿佛九叠画屏般的开阔视野。于是，便像李白在诗中所写到的庐山秀出南斗旁，屏风九叠云锦张，影落明湖青黛光。对于坎坷曲折的人生道路而言，读书便是最佳的润滑剂。面对苦难，我们苦闷、彷徨、悲伤、绝望，甚至我们低下了曾经高贵骄傲的头。然而我们可否想到过书籍可以给予我们希望和勇气，将慰藉缓缓注入我们干枯的心田，使黑暗的天空再现光芒读罗曼?罗兰创作、傅雷先生翻译的名人传，让我们从伟人的生涯中汲取生存的力量和战斗的勇气，更让我们明白唯有真实的苦难，才能驱除罗曼谛克式幻想的苦难唯有克服苦难的悲剧，才能帮助我们担当起命运的磨难。读海伦?凯勒一个个真实而感人肺腑的故事，感受遭受不济命运的人所具备的自强不息和从容豁达，从而让我们在并非一帆风顺的人生道路上越走越勇，做命运真正的主宰者。在书籍的带领下，我们不断磨炼自己的意志，而我们的心灵也将渐渐充实成熟。读书能够荡涤浮躁的尘埃污秽，过滤出一股沁人心脾的灵新之气，甚至还可以营造出一种超凡脱俗的娴静氛围。读陶渊明的饮酒诗，体会结庐在人境，而无车马喧那种置身闹市却人静如深潭的境界，感悟作者高深、清高背后所具有的定力和毅力读世界经典名著巴黎圣母院，让我们看到如此丑陋的卡西莫多却能够拥有善良美丽的心灵、淳朴真诚的品质、平静从容的气质和不卑不亢的风度，他的内心在时间的见证下折射出耀人的光彩，使我们在寻觅美的真谛的同时去追求心灵的高尚与纯洁。读王蒙的宽容的哲学、林语堂的生活的艺术以及古人流传于世的名言警句，这些都能使我们拥有诚实舍弃虚伪，拥有充实舍弃空虚，拥有踏实舍弃浮躁，平静而坦然地度过每一个晨曦每一个黄昏。

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比较实用，满意。主要是有折扣

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书不错，正在拜读中，，，，

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就这样看，看不懂的查，会计英语只能这样学

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