中级会计学

(美) 贝兹利 (Bazley,J.D.) , (美) 尼古拉 (Nikolai,L.A.) , (美) 琼斯 (Jones,J.P.) , 著

出版社：高等教育出版社

年代：2014

定价：65.2

书籍简介:

中级会计首先介绍美国财务会计准则委员会（FASB）的财务报告概念框架，阐述财务会计的基本理论及以财务报告目标为导向的会计准则，进而通过财务报告的分析、应用及财务报表要素的确认、计量、报告和披露会计方法及程序，诠释框架的理论。然后按照资产、负债、所有者权益的顺序全面、系统的深入财务报表各具体要素的会计确认、会计计量的会计准则和会计处理方法及账务处理程序，追溯会计方法的演变，剖析收益确认与净资产计量之间的关系，资产、负债、股东权益等交易对现金流的影响，解释财务报表要素的确认、计量之间联系，及其对报告收益的影响。教材内容密切联系FASB的会计准则，并介绍有关IFRS及两者的某些差别。是会计专业学生深入专业，学习西方会计了解FASB和IFRS，学会分析和运用财务报告信息的首选教材。每章还提供总结、复习题、选择题、练习题及问题和案例，以帮助学生测试所学知识，更好掌握教材内容。

作者介绍:

贝兹利（Bazley Nikolai Jones），is the John J. Gilbert Professor in the School of Accountancy of the Daniels College of Business at the University of Denver， where he has received numerous teaching awards， including the University's Distinguished Teaching Award. Professor Bazley earned a B.A. from the University of Bristol in England and an M.S. and Ph.D. from the University of Minnesota. He has taught at the University of North Carolina at Chapel Hill and holds a CPA certificate in the state of Colorado. He has taught national professional development classes for a major CPA firm and was donsultant for another CPA firm. Professor Bazley is the coauthor of lntermediate Accounting and has also been an 　　author on three other accounting texts. 　　Professor Bazley has published articles in professional journals， including The Accounting Review， Management Accounting， Accounting Horizons， Practical Accountant， Academy of Management Journal， The Journal of Managerial Issues， and The International Journ.al of Accounting， and was a member of the Editorial Boards of Issues in Accounting Education and the Journal of Managerial Issues. He has served on numerous committees of The Federation of Schools of Accountancy （including chair of the Student Lyceum Committee）， the American Accounting Assoaation， and the Colorado Soaety of CPAs （including the Continuing Professional Education Board）. He is also a coauthor of a monograph on environmental accounting published by the National Assoaation of Accountants. Professor Bazley is a member of the American Institute of Certified Public Accountants， the Colorado Soaety of CPAs （CSCPA）， and the American Accounting Assoaation. He is a member of the Board of Trustees of the Educational Foundation of the CSCPA. He has recently appeared as an expert witness for the Securities and Exchange Commission and as a consultant for a defendant in a securities fraud case. Professor Bazley is married and has two children， who espeaally enjoy their three cats， one dog， and eleven reptiles. He enjoys skiing， playing golf， car raang， and listening to jazz.

书籍目录:

PART 1 Financial Reporting: Concepts, Financial Statements, and Related Disclosures

Chapter 1 Financial Reporting: Its Conceptual Framework

FASB CONCEPTUAL FRAMEWORK

OBJECIWES OF FINANCIAL REPORTING

TYPES OF USEFUL INFORMATION

QUALITATIVE CHARACTERISTICS OF USEFUL ACCOUNTING INFORMATION

ACCOUNTING ASSUMPTIONS AND PRINCIPLES

GAAP AND FINANCIAL STATEMENTS

IASB FRAMEWORK

OVERVIEW

APPENDIX: JOINT FASB AND IASB

CONCEPTUAL FRAMEWORK PROJECT

Chapter 2 The Balance Sheet and the Statement of Changes in Stockholders' Equity

INTERRELATIONSHIP OF FINANCIAL STATEMENTS

PURPOSES OF THE BALANCE SHEET

RECOGNITION IN THE BALANCE SHEET

ELEMENTS OF THE BALANCE SHEET

MEASUREMENT （VALUATION） OF THE ELEMENTS OF A BALANCE SHEET

REPORTING CLASSIFICATIONS ON THE BALANCE SHEET

STATEMENT OF CHANGES IN STOCKHOLDERS'EQUITY

OTHER DISCLOSURE ISSUES

REPORTINGTECHNIQUES

INTERNATIONAL BALANCE SHEET

ILLUSTRATIVE FINANCIAL STATEMENTS

Chapter 3 The Income Statement and the Statement of Cash Flows

CONCEPTS OF INCOME

PURPOSES OF THE INCOME STATEMENT

CONCEPTUAL REPORTINC GUIDELINES

ELEMENTS OF THE INCOME STATEMENT

INCOME STATEMENT CONTENT

INCOME STATEMENT: INCOME FROM CONTINUING OPERATIONS

INCOME STATEMENT: RESULTS FROM DISCONTINUED OPERATIONS

INCOME STATEMENT: EXTRAORDINARY ITEMS

INCOME STATEMENT: EARNINGS ' PER SHARE

INCOME STATEMENT: RELATED ISSUES

INTERNATIONAL INCOME STATEMENT

STATEMENT OF RETAINED EARNINGS

COMPREHENSIVE INCOME

STATEMENT OF CASH FLOWS

SUMMARY OF DISCLOSURES

APPENDIX: FINANCIAL ANALYSIS COMPARISONS

PART 2 Financial Reporting: Asset Valuation and Income Measurement

Chapter4 Cash and Receivables

CASH

RECEIVABLES

REVENUE RECOGNITION AND VALUATION OF TRADE RECEIVABLES

ACCOUNTS RECEIVABLE

VALUATION OF UNCOLLECTIBLE ACCOUNTS RECEIVABLE

GENERATING IMMEDIATE CASH FROM ACCOUNTS RECEIVABLE

NOTES RECEIVABLE

FINANCIAL STATEMENT DISCLOSURES OF RECEIVABLES

Chapter 5 Inventories: Cost Measurement and Flow Assumptions

CLASSIFICATIONS OF INVENTORY

ALTERNATIVE INVENTORY SYSTEMS

ITEMS TO BE INCLUDED IN INVENTORY QUANTITIES

DETERMINATION OF INVENTORY COSTS

COST FLOW ASSUMPTIONS

CONCEPTUAL EVALUATION OF INVENTORY COST FLOW ASSUMPTIONS

DOLLAR-VALUE LIFO

ADDITIONAL LIFO CONSIDERATIONS

DISCLOSURE OF INVENTORY VALUES AND METHODS

LOWER OF COST OR MARKET

CONCEPTUAL EVALUATION OF LOWER OF COST OR MARKET

PURCHASE OBLIGATIONS AND PRODUCT FINANCING ARRANGEMENTS

VALUATION ABOVE COST

EFFECTS OF INVENTORY ERRORS

SUMMARY OF INVENTORY ISSUES

Chapter 6 Property, Plant, and Equipment: Acquisition and Disposal

CHARACTERISTICS OF PROPERTY, PLANT, AND EQUIPMENT

ACQUISITION OF PROPERIY, PLANT, AND EQUIPMENT

NONMONETARY ASSET EXCHANGES

SELF-CONSTRUCTION

COSTS AFTER ACQUISITION305 DISPOSAL OF PROPERTY, PLANT, AND EQUIPMENT

DISCLOSURE OF PROPERTY, PLANT. AND EQUIPMENT

APPENDIX: OIL AND GAS PROPERTIES

Chapter 7 Depreciation and Depletion

FACTORS INVOLVED IN DEPRECIATION

METHODS OF COST ALLOCATION

RECORDING DEPRECIATION

CONCEPTUAL EVALUATION OF DEPRECIATION METHODS

DISCLOSURE OF DEPRECIATION

……

PART 3 Financial Reporting: Valuation of Liabilities and Investments

PART 4 Financial Reporting: Stockholders' Equity

PART 5 Financial Reporting: Special Topics

内容摘要:

《中级会计学（第十一版）/高等学校会计学类英文版教材·普通高等教育“十一五”国家级规划教材》首先介绍美国财务会计准则委员会（FASB）的财务报告概念框架，阐述财务会计的基本理论及以财务报告目标为导向的会计准则，进而通过财务报告的分析、应用及财务报表要素的确认、计量、报告和披露会计方法及程序，诠释框架的理论。然后按照资产、负债、所有者权益的顺序全面、系统、深入地介绍财务报表各具体要素的会计确认、计量的准则和会计处理方法及账务处理程序，追溯会计方法的演变，剖析收益确认与净资产计量之间的关系以及资产、负债、股东权益等交易对现金流的影响，解释财务报表要素的确认、计量之间的联系，及其对报告收益的影响。教材内容密切联系FASB的会计准则，并介绍《国际财务报告准则》（IFRS）及其与U.S.GAAP的差别，是会计学专业学生深入学习西方会计，了解U.S.GAAP和IFRS，学会分析和运用财务报告信息的首选教材。每章后还提供小结、复习题、选择题、练习题及问题和案例，以帮助学生测试所学知识，更好地掌握教材内容。

书籍规格:

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书名	中级会计学站内查询相似图书
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出版地	北京	出版单位	高等教育出版社
版次	1版	印次	1
定价(元)	65.2	语种	英文
尺寸	28 × 21	装帧	平装
页数		印数	3000

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书籍信息归属:

中级会计学是高等教育出版社于2014.1出版的中图分类号为 F230 的主题关于会计学－高等学校－教材的书籍。