定 價：68 元
叢書名：高等學校會計學類英文版教材·普通高等教育“十一五”國家級規(guī)劃教材
- 作者：[美] 貝茲利（Bazley Nikolai Jones） 著 余恕蓮[改編] 編
- 出版時間：2014/2/1
- ISBN：9787040290202
- 出 版 社：高等教育出版社
- 中圖法分類：F230
- 頁碼：824
- 紙張：膠版紙
- 版次：11
- 開本：16K
《中級會計學（第十一版）/高等學校會計學類英文版教材·普通高等教育“十一五”國家級規(guī)劃教材》首先介紹美國財務會計準則委員會（FASB）的財務報告概念框架，闡述財務會計的基本理論及以財務報告目標為導向的會計準則，進而通過財務報告的分析、應用及財務報表要素的確認、計量、報告和披露會計方法及程序，詮釋框架的理論。然后按照資產(chǎn)、負債、所有者權(quán)益的順序全面、系統(tǒng)、深入地介紹財務報表各具體要素的會計確認、計量的準則和會計處理方法及賬務處理程序，追溯會計方法的演變，剖析收益確認與凈資產(chǎn)計量之間的關(guān)系以及資產(chǎn)、負債、股東權(quán)益等交易對現(xiàn)金流的影響，解釋財務報表要素的確認、計量之間的聯(lián)系，及其對報告收益的影響。教材內(nèi)容密切聯(lián)系FASB的會計準則，并介紹《國際財務報告準則》（IFRS）及其與U.S.GAAP的差別，是會計學專業(yè)學生深入學習西方會計，了解U.S.GAAP和IFRS，學會分析和運用財務報告信息的首選教材。每章后還提供小結(jié)、復習題、選擇題、練習題及問題和案例，以幫助學生測試所學知識，更好地掌握教材內(nèi)容。
《中級會計學(第11版)》由五大部分組成，第一部分主要聚焦于財務報告概念框架、財務報告的內(nèi)容及財務報告的信息披露。在此基礎(chǔ)上，沿承財務會計的資產(chǎn)、負債和所有者權(quán)益的基本模式，分為三部分(第二、三、四部分)分別深入資產(chǎn)、負債和所有者權(quán)益的確認、計量及披露問題。第五部分為會計專題，包括收益確認與凈資產(chǎn)計量、現(xiàn)金流量表等內(nèi)容。本書由貝茲利、尼古拉、瓊斯等著。
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 Ine Statement
and the Statement of Cash
Flows 88
CONCEPTS OF INE 90
PURPOSES OF THE INE
STATEMENT 92
CONCEIrlZIAL REPORTING
GUIDELINES 93
ELEMENTS OF THE INE
STATEMENT 97
INE STATEMENT
CONTENT 101
INE STATEMENT:
INE FROM CONTINUING
OPERATIONS 103
INE STATEMENT: RESULTS
FROM DISCONTINUED
OPERATIONS 109
INE STATEMENT:
EXTRAORDINARY ITEMS 116
INE STATEMENT: EARNINGS
PER SHARE 119
INE STATEMENT: RELATED
ISSUES 122
INTERNATIONAL INE
STATEMENT 124
STATEMENT OF RETAINED
EARNINGS 125
PREHENSIVE INE 128
STATEMENT OF CASH
FLOWS 131
SUMMARY OF DISCLOSURES 136
APPENDIX: FINANCIAL ANALYSIS
PARISONS 137
PART 2
Financial Reporting: Asset
Valuation and Ine
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 INE
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
NONPENSATORY SHARE
PURCHASE PLANS 588
PENSATORY 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 Ine 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
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