高等學校會計學類英文版教材：中級會計學

基本介紹

內容簡介

《中級會計學(第11版)》由五大部分組成，第一部分主要聚焦於財務報告概念框架、財務報告的內容及財務報告的信息披露。在此基礎上，沿承財務會計的資宙立疊產、負債和所有者權益的基本模式，分為三部分(第二、三、四部分)分別深入淋循資產、負債和所有者權益的確企朽臭懂認、計量及披露問題。第五戒采束嘗部分為會計專題，包旬櫻榆括收益確認與淨資產計量、現金流量表等內容。本書由貝茲利、尼古拉、多巴腳瓊斯等著。

作者簡介

作者:(美)貝茲利笑想元、尼古拉、瓊斯改編:余恕蓮

圖書目錄

PART 1

Financial Reporting: Concepts,

Financial Statements, and

Related Disclosures 1

Chapter 1 Financial Reporting:

Its Conceptual Framework 2

FASB CONCEV1ZIAL

FRAMEWORK 4

OBJECTIVES OF FINANCIAL

REPORTING 6

TYPES OF USEFUL

INFORMATION 10

QUALITATIVE CHARACTERISTICS

OF USEFUL ACCOUNTING

INFORMATION 12

ACCOUNTING ASSUMI~IONS

AND PRINCIPLES 17

GAAP AND FINANCIAL

STATEMENTS 23

IASB FRAMEWORK 28

OVERVIEW 29

APPENDIX: JOINT FASB AND IASB

CONCEVI~AL 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

SHEE~ 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

CONCEIrlZIAL 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

ACCOUNTS RECEIVABLE 186

VALUATION OF UNCOLLECTIBLE

ACCOUNTS RECEIVABLE 189

GENERATING IMMEDIATE CASH

FROM ACCOUNTS RECEIVABLE

196

NOTES RECEIVABLE 202

FINANCIAL STATEMENT

DISCLOSURES OF RECEIVABLES

2O6

Chapter 5 Inventories: Cost

Measurement and Flow

Assumptions 222

CLASSIFICATIONS OF INVENTORY

224

ALTERNATIVE INVENTORY

SYSTEMS 226

ITEMS TO BE INCLHDED IN

INVENTORY QUANTITIES 227

DETERMINATION OF INVENTORY

COSTS 228

COST FLOW ASSHMPTIONS 231

CONCEIrI'HAL EVALHATION

OF INVENTORY COST FLOW

ASSHMPTIONS 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

27O

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-CONSTRUCHON 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

CONCEPTUAL EVALUATION OF

DEPRECIATION METHODS 337

DISCLOSHRE OF DEPRECIATION

339

ADDITIONAL DEPRECIATION

METHODS 341

DEPRECIATION FOR PARTIAL

PERIODS 345

IMPAIRMENT OF PROPERTY,

PLANT, 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

HNIDENTIFIABLE INTANGIBLES

386

DISCLOSURES FOR INTANGIBLE

ASSETS 391

CONCEF1RJAL EVALUATION

OF ACCOUNTING FOR

INTANGIBLES 393

PART 3

Financial Reporting: Valuation of

Liabilities and Investments 407

Chapter 9 Current Liabilities and

Contingencies 408

CONCEFIZIAL OVERVIEW OF

LIABILITIES 410

NATURE AND DEFINITION OF

CURRENT LIABILITIES 411

VALUATION OF CURRENT

LIABILITIES 413

CURRENT LIABILITIES HAVING A

CONTRACTUAL AMOUNT 413

CHRRENT LIABILITIES 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 SECHRITIES

532

TRANSFERS AND IMPAIRMENTS

539

DISCLOSURES 542

CONCEFIIJAL EVALUATION

544

EQH1TY 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 OIq'lON

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

DILHTED EARNINGS PER SHARE

639

ADDITIONAL CONSIDERATIONS

646

EPS DISCLOSURE ILLUSTRATION

647

CONTENT OF RETAINED

EARNINGS 649

DIVIDENDS 649

PRIOR PERIOD ADIUSTMENTS

(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 S

Financial Reporting: Special

Topics 687

Chapter 14 Income Recognition

and Measurement of Net

Assets 688

OVERVIEW OF REVENUE

RECOGNITION 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 MEFHOD

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

ofthelASB 817

APPENDIX C

Brief Guide to Key IFRS vs U.S. GAAP

Differences by Chapter 821

高等學校會計學類英文版教材：中級會計學

基本介紹

基本介紹

內容簡介

作者簡介

圖書目錄

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