工商管理經典教材·會計與財務係列：中級會計學（第12版）（英文版） pdf epub mobi txt 電子書 下載 2025

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☆☆☆☆☆

基索 等 著，饒菁，崔學剛 編

齣版社： 中國人民大學齣版社

ISBN：9787300079493

版次：1

商品編碼：10151455

包裝：平裝

開本：16開

齣版時間：2007-04-01

用紙：膠版紙

頁數：581

正文語種：中文， 英語

內容簡介

本書由基索、韋安特和沃菲爾德三位教授編寫的《中級會計學》一書，是美國最暢銷的中級會計教材之一，被會計界人士稱為“通嚮會計職業的必經之路”。對該書的問捲調查顯示：99％的從事實務工作的會計師認為此書的確幫助他們在實踐工作中取得瞭成功；100％的被調查者會嚮他們的師弟(妹) 推薦此書；80％的被調查者在剛剛參加工作時會多次參考書中的內容。
改編後本書的特點在於：
1．時效性。充分體現瞭會計作為一門人文社會科學的藝術性。全書緊跟形勢，反映瞭會計準則最新的發展和應用。
2．真實案例講解。多個真實公司的

作者簡介

唐納德·E·基索（Donald E.Kieso），博士，CPA，全美會計協會（AAA）、全美注冊會計師協會（AICPA）和伊利諾伊州注冊會計師協會成員。畢業於美國伊利諾伊州立大學，曾任北伊利諾伊大學會計係主任，現為北伊利諾伊大深地計係教授。基索教授有豐富的實踐經曆，曾供職於普華永道會計師事務所和安達信公司，並有多部會計學著作，多次獲得注冊會計師協會和北伊利諾伊大學授予的最佳教學奬。

目錄

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

評分☆☆☆☆☆

　　適用於外語工作者、翻譯工作者、科技工作者、教師、大學生、研究生、博士生、高級英語自學者、港澳颱同胞、海外華人、外國留學生、外籍教師及海外海域學習者、漢學傢等。是反映最新漢英科研成果的、語文性和科技性融為一體的綜閤性工具書。 品質量很好，快遞速度也給力~！ 首先，我是一個很愛讀書的人，基本上每1-3天讀完一本。所以也是經常買書的讀者 。 其次，這本書的紙張質量很好，沒有異味，不粗糙。一看就是正版，也是新書，塑 封的。 再次，送貨員的速度很快，態度也非常好，還幫忙送上樓，一句怨言都沒有。非常 感動！ 還有，京東的價格一直挺給力，服務也好。我會繼續保持一直光顧。 最後，關於書籍內容方麵，總體來說是一本好書，讀完受益匪淺，很有作用。收藏 瞭，有空或者書荒時會隨時抽空看看。

評分☆☆☆☆☆

送貨速度另我和我的小夥伴們驚呆瞭！太快瞭，感覺很爽，買這個，值瞭！

評分☆☆☆☆☆

好

評分☆☆☆☆☆

很好！！！！！！！！！！！

評分☆☆☆☆☆

很好，發貨一天到，書也不錯！英文版的。

評分☆☆☆☆☆

很好！！！！！！！！！！！

評分☆☆☆☆☆

很好！！！！！！！！！！！

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打開書本[SM]，[ZZ]裝幀精美，紙張很乾淨，文字排版看起來非常舒服非常的驚喜，讓人看得欲罷不能，每每捧起這本書的時候 似乎能夠感覺到作者毫無保留的把作品呈現在我麵前。 [BJTJ]作業深入淺齣的寫作手法能讓本人猶如身臨其境一般，好似一杯美式咖啡，看似快餐，其實值得迴味 無論男女老少，第一印象最重要。”[NRJJ]從你留給彆人的第一印象中，就可以讓彆人看齣你是什麼樣的人。[SZ]所以多讀書可以讓人感覺你知書答禮，頗有風度。 多讀書，可以讓你多增加一些課外知識。培根先生說過：“知識就是力量。”不錯，多讀書，增長瞭課外知識，可以讓你感到渾身充滿瞭一股力量。這種力量可以激勵著你不斷地前進，不斷地成長。從書中，你往往可以發現自己身上的不足之處，使你不斷地改正錯誤，擺正自己前進的方嚮。所以，書也是我們的良師益友。 多讀書，可以讓你變聰明，變得有智慧去戰勝對手。書讓你變得更聰明，你就可以勇敢地麵對睏難。讓你用自己的方法來解決這個問題。這樣，你又嚮你自己的人生道路上邁齣瞭一步。 多讀書，也能使你的心情便得快樂。讀書也是一種休閑，一種娛樂的方式。讀書可以調節身體的血管流動，使你身心健康。[QY]所以在書的海洋裏遨遊也是一種無限快樂的事情。用讀書來為自己放鬆心情也是一種十分明智的。 讀書能陶冶人的情操，給人知識和智慧。所以，我們應該多讀書，為我們以後的人生道路打下好的、紮實的基礎！讀書養性，讀書可以陶冶自己的性情，使自己溫文爾雅，具有書捲氣；讀書破萬捲，下筆如有神，多讀書可以提高寫作能力，寫文章就纔思敏捷；舊書不厭百迴讀，熟讀深思子自知，讀書可以提高理解能力，隻要熟讀深思，你就可以知道其中的道理瞭；讀書可以使自己的知識得到積纍，君子學以聚之。總之，愛好讀書是好事。讓我們都來讀書吧。 其實讀書有很多好處,就等有心人去慢慢發現. 最大的好處是可以讓你有屬於自己的本領靠自己生存。 最後在好評一下京東客服服務態度好，送貨相當快,包裝仔細！這個也值得贊美下 希望京東這樣保持下去，越做越好

評分☆☆☆☆☆

很快收到貨瞭，但是書有點發黃。