高级会计学(第11版) 下载 mobi epub pdf 电子书 2024

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编辑推荐

此本教材于2013年出版，与国内其他的高级会计教材相比，是新版本；内容紧跟国际前沿，并自始至终紧扣美国财务会计准则公告；配有完善的教辅材料，合并报表的工作底稿以EXCEL表格的形式提供，便于教师进行讲解以及学生进行学习。

内容简介

本书是美国综合的高级会计学教材之一。本书重点围绕合并财务报表的编制展开阐述，以使读者深入学习美国新颁布的合并准则，掌握前沿的合并理论及方法；同时，还详述了分部报告与中期报告、外币交易与外币报表折算等内容。.................................................................................................................

作者简介

雷特蒙德大学罗宾斯商学院会计学副教授，主要讲授中级会计和高级会计，他于2007年被卡内基基金会授予当年度的弗吉尼亚教授。

目录

第一章 投资的权益法会计处理；第二章 合并财务信息；第三章 购并日之后的合并；第四章 合并财务报表与外部所有权；第五章 合并财务报表—实体间资产交易；第六章 可变利益实体、公司间债务、合并现金流量表和其他问题；第七章 合并财务报表—所有权形式与所得税；第八章 分部与中期报告；第九章 外汇交易与外汇交易风险套期保值；第十章 外币财务报表折算；第十一章 全球会计多样化和国际准则；第十二章 财务报告和证券交易委员会。

精彩书摘

　　《高级会计学（第11版）》：
　　To appropriately measure this noncontrolling interest allocation， the relationship between an intraentity transaction and the outside owners must be analyzed.If a transferis downstream （the parent sells inventory to the subsidiary）， a logical view would seemto be that the unrealized gross profit is that of the parent company.The parent made theoriginal sale； therefore， the gross profit is included in its fmancial records.Because thesubsidiary's income is unaffected， little justification exists for adjusting the noncontrolling interest to reflect the deferral of the unrealized gross profit.Consequently， in theexample of Large and Small， if the transfers were downstream， the 30 percent noncontrolling interest would be $30，000 based on Small's reported income of $100，000.
　　In contrast， if the subsidiary sells inventory to the parent （an upstream transfer）， thesubsidiary's financial records would recognize the gross profit even though part of thisincome remains unrealized from a consolidation perspective.Because the outside ownerspossess their interest in the subsidiary， a reasonable conclusion would be that the noncontrolling interest measure is calculated on the income this company actually earned.
　　In this textbook， the noncontrolling interest's share of consolidated net income iscomputed based on the reported income of the subsidiary after adjustment for any unrealized upstream gross profits.Returning to Large Company and Small Company， if the$40，000 unrealized gross profit results from an upstream sale from subsidiary to parent，only $60，000 of Small's $100，000 reported income actually has been earned by the end of the year.The allocation to the noncontrolling interest is， therefore， reported as $18，000，or 30 percent of this realized income figure.
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