图书介绍
西方财务会计 第2版PDF|Epub|txt|kindle电子书版本网盘下载
- 曹惠民，梅劲主编；贺妍，殷俊，柴庆孚副主编 著
- 出版社： 上海：立信会计出版社
- ISBN：754290437X
- 出版时间：2005
- 标注页数：361页
- 文件大小：12MB
- 文件页数：375页
- 主题词：财务会计－西方国家－高等学校－教材
PDF下载
下载说明
西方财务会计 第2版PDF格式电子书版下载
下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！
（文件页数 要大于 标注页数，上中下等多册电子书除外）
注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具
图书目录
CONTENTS1
Chapter 1 THE FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK AND THE ACCOUNTING EQUATION1
1.1 ACCOUNTING1
1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING1
1.3 THE FASB’S FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK2
1.4 THE ACCOUNTING EQUATION AND TRANSACTIONS9
Chapter 2 THE ACCOUNTING CYCLE21
2.1 THE ACCOUNT21
2.2 THE RULES OF DEBIT AND CREDIT22
2.3 NORMAL BALANCES OF ACCOUNTS23
2.4 PERMANENT AND TEMPORARY ACCOUNTS23
2.5 JOURNALIZING AND POSTING24
2.6 ILLUSTRATIONS OF JOURNALIZING AND POSTING29
2.7 THE TRIAL BALANCE36
2.8 ACCRUAL ACCOUNTING AND TIMING OF REVENUE AND EXPENSE37
2.9 ADJUSTING ENTRIES39
2.10 ASSET/EXPENSE ADJUSTMENTS40
2.11 LIABILITY/REVENUE ADJUSTMENTS44
2.12 LIABILITY/EXPENSE ADJUSTMENTS45
2.13 ASSET/REVENUE ADJUSTMENTS47
2.14 JOURNALIZING AND POSTING ADJUSTING ENTRIES48
2.15 THE ADJUSTED TRIALBALANCE51
2.16 FINANCIAL STATEMENTS FROM ADJUSTED TRIAL BALANCE52
2.17 THE WORK SHEET54
2.18 CLOSING ENTRIES58
2.19 POST-CLOSING TRIAL BALANCE60
2.20 REVERSING ENTRIES—AN OPTIONAL STEP62
2.21 SUMMARY OF THE ACCOUNTING CYCLE62
2.22 CLASSIFIED FINANCIAL STATEMENTS64
Chapter 3 ACCOUNTING FOR MERCHANDISING FIRMS75
3.1 MERCHANDISING FIRMS75
3.2 ACCOUNTING FOR THE SALE OF MERCHANDISE76
3.3 ACCOUNTING FOR THE COST OF GOODS SOLD80
3.4 THE WORK SHEET FOR A MERCHANDISING FIRM87
3.5 FINANCIAL STATEMENTS92
3.6 SUMMARY OF MERCHANDISING ENTRIES94
Chapter 4 SPECIAL JOURNALS101
4.1 INTRODUCTION101
4.2 SALES JOURNAL101
4.3 SPECIAL LEDGERS（Subsidiary Ledgers）102
4.4 SALES RETURNS105
4.5 TYPES OF LEDGER ACCOUNT FORMS106
4.6 TRADE DISCOUNTS106
4.7 PURCHASES JOURNAL107
4.8 SUBSIDIARY ACCOUNTS PAYABLE LEDGER109
4.9 RETURN OF MERCHANDISE110
4.10 CASH RECEIPTS JOURNAL111
4.11 CASH DISBURSEMENTS JOURNAL113
4.12 DISCOUNTS115
4.13 COMBINATION CASH JOURNAL115
Chapter 5 CASH AND ITS CONTROL124
5.1 INTRODUCTION124
5.2 DEFINITION OF CASH124
5.3 CONTROLLING CASH RECEIPTS124
5.4 CONTROLLING CASH DISBURSEMENTS125
5.5 PETTY CASH126
5.6 THE BANK RECONCILIATION127
Chapter 6 ACCOUNTS RECEIVABLE AND NOTES RECEIVABLE134
6.1 INTRODUCTION134
6.2 ACCOUNTS RECEIVABLE134
6.3 NOTES RECEIVABLE139
Chapter 7 INVENTORIES146
7.1 INTRODUCTION146
7.2 PERIODS INVENTORY SYSTEM VERSUS PERPETUAL INVENTORY SYSTEM146
7.3 INVENTORY VALUATION METHODS148
7.4 EVALUATION OF INVENTORY METHODS150
7.5 LOWER OF COST OR MARKET VALUATION（LCM）151
7.6 RECORDING DECLINE IN INVENTORY VALUE154
7.7 CONSISTENCY IN THE VALUATION OF INVENTORY155
7.8 ESTIMATING ENDING INVENTORIES156
Chapter 8 PLANT ASSETS164
8.1 INTRODUCTION164
8.2 VALUATION OF PLANT ASSETS AT ACQUISITION164
8.3 ACCOUNTING FOR DISPOSAL OF PLANT ASSETS167
8.4 POST-ACQUISITION EXPENDITURES171
8.5 DEPRECIATION OF PLANT ASSETS172
8.6 DEPRECIATION METHODS174
8.7 REVISING DEPRECIATION RATES177
Chapter 9 INTANGIBLE ASSETS AND NATURAL RESOURCES182
9.1 BASIC PRINCIPLES OF ACCOUNTING FOR INTANGIBLE ASSETS182
ASSETS185
9.2 ACCOUNTING FOR SEPARATELY IDENTIFIABLE INTANGIBLE185
9.3 ACCOUNTING FOR GOODWILL——AN UNIDENTIFIABLE INTANGIBLE ASSET188
9.4 NATURAL RESOURCES193
Chapter 10 CURRENT LIABILITIES199
10.1 INTRODUCTION199
10.2 NOTES PAYABLE200
10.3 PAYROLL202
Chapter 11 CORPORATION：ORGANIZATION AND STOCKHOLDERS’EQUITY212
11.1 INTRODUCTION212
11.2 ADVANTAGES OF THE CORPORATE FORM OF ORGANIZATION212
11.3 DISADVANTAGES OF THE CORPORATE FORM OF ORGANIZATION213
11.4 FORMATION OF A CORPORATION214
Chapter 12 CORPORATION：OPERATION，DIVIDENDS AND EARNINGS PER SHARE221
12.1 OPERATION AT A PROFIT OR LOSS221
12.2 DIVIDENDS223
12.3 BOOK VALUE OF STOCK227
12.4 EARNINGS PER SHARE229
Chapter 13 LONG-TERM LIABILITIES（BONDS PAYABLE）234
13.1 INTRODUCTION234
13.2 ADVANTAGES OF ISSUING BONDS234
13.3 TYPES OF BONDS ISSUED BY CORPORATIONS235
13.4 ACCOUNTING FOR TERM BONDS237
13.5 ALLOCATING INTEREST AND AMORTIZING240
13.6 BOND DISCOUNT AND PREMIUM IN THE BALANCE SHEET244
Chapter 14 INVESTMENTS247
14.1 OVERVIEW：WHY INVEST IN FINANCIAL INSTRUMENT247
14.2 INVESTMENTS IN DIFFERENT SECURITIES247
14.3 COST AND AMORTIZED COST METHOD248
14.4 FAIR VALUE METHOD250
14.5 EQUITY METHOD254
Chapter 15 STATEMENT OF CASH FLOWS260
15.1 PURPOSE OF THE STATEMENT OF CASH FLOWS260
15.2 CLASSIFICATION OF CASH FLOWS261
15.3 FORMAT OF STATEMENT OF CASH FLOWS262
15.4 PREPARATION OF THE STATEMENT263
15.5 SUMMARY OF CONVERSION TO CASH PROVIDED BY OPERATIONS272
Chapter 16 BUSINESS COMBINATION AND CONSOLIDATED FINANCIAL STATEMENTS（EQUITY METHOD）276
16.1 BUSINESS COMBINATION276
16.2 ACCOUNTING FOR BUSINESS COMBINATIONS UNDER THE PURCHASE METHOD276
16.3 EQUITY METHOD——A ONE-LINE CONSOLIDATION278
16.4 DIFFERENCE BETWEEN INVESTMENT COST OF THE PARENT COMPANY AND THE BOOK VALUE OF THE NET ASSETS OF THE SUBSIDIARY280
16.5 INTERCOMPANY PROFIT TRANSACTIONS——INVENTORIES289
16.6 INTERCOMPANY PROFIT TRANSACTIONS——PLANT ASSETS295
16.7 INTERCOMPANY PROFIT TRANSACTIONS——BONDS298
REFERENCE BOOKS308
Appendix Ⅰ AN ENGLISH-CHINESE GLOSSARY OF ACCOUNTING309
Appendix Ⅱ NEWLY ADDED WORDS346
Appendix Ⅲ KEY TO PART OF THE EXERCISES348
Appendix Ⅳ PRESENT AND FUTURE VALUE INTEREST TABLES354