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Jingdong book

会计学精选教材译丛：高级会计学（第9版）

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Jingdong book

会计学精选教材译丛：高级会计学（第9版）

Name: 会计学精选教材译丛：高级会计学（第9版）
Brand: Jingdong book
SKU: 3101009201
Price: 48.57 USD
Availability: OutOfStock

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本书特色：
◎内容紧跟国际前沿：本书作者第一时间将美国企业合并的最新进展融入合并报表内容的讲解当中，此外，本书内容自始至终紧扣美国财务会计准则公告，使读者能够依据准则规定来理解相应知识。
◎体例新颖：在每一章的开始，作者都是以案例形式引入该章所介绍的主题，每章章后都附有一道完整的综合练习题。
◎真实举例：本书中的数据来自于企业、非营利组织以及政府财务报表和正式发布的公告，同时，援引于Forbes、The Wall Street Journal、Time及Business Week的文章和举例也贯穿本书始终，以使学生能够更好地将所学实例与以后他们在商业世界中所遇到的情况相联系。
◎丰富的教辅资源：本书提供包括所有讨论题、章后问题及作业题答案的教师资源及答案手册，同时还提供按照最新CPA考试和FASB准则进行更新的试题库。本书同时配有英文影印版。

Content Description

《会计学精选教材译丛：高级会计学（第9版）》是美国最为权威、综合的高级会计学教材之一。本书重点围绕合并财务报表的编制展开阐述，以使读者深入学习美国最新颁布的合并准则，掌握前沿的合并理论及方法；同时，还详述了分部报告与中期报告、外币交易与外币报表折算等内容。

Author Description

乔.B.霍伊尔（Joe B.Hoyle），雷特蒙德大学罗宾斯商学院会计学副教授，主要讲授中级会计和高级会计。他于2007年被卡内基基金会授予当年度的弗吉尼亚教授。在雷特蒙德大学，他曾经五次被授予杰出教育工作者称号以及两次被授予年度教授称号。
托马斯.F.谢弗（Thomas F.Schaefer），圣母大学毕马威会计学教授。他在学术性期刊上发表过多篇论文，如The Accounting Review， Journal of Accounting Research， Journal of Accounting& Economics和Accounting Horizons等。他的教学和研究兴趣主要集中在财务会计与报告。他是美国会计学会会计领袖项目的前任主席，并于2007年被会计学院联盟授予Joseph A. Silvoso奖。
蒂莫西.S.多普尼克（Timothy S.Doupnik），南卡罗来纳大学会计学教授。他的教学与研究兴趣集中于财务会计与国际会计。他在Accounting， Organizations， and Society， Journal of International Accounting Research， Journal of International Business Studies和The International Journal of Accounting等国际会计领域的杂志上发表了大量论文。他同时是由FASB出版的两份关于外币折算研究报告的共同作者。他还积极参与美国会计学会国际分部的活动，并且为该分部的前任主席。

Catalogue

第1章长期股权投资——权益法
1.1 股权投资的报告
1.2 关于权益法的应用
1.3 投资的核算——权益法
小结
综合讲解题
答案
问答题
习题

第2章合并财务信息
2.1 通过企业合并而进行的扩张问题
2.2 合并程序
2.3 报告企业合并的购买法（SFAS141）
2.4 企业合并的权益结合法
小结
综合讲解题
答案
问答题
习题

第3章合并报表——购并日后
3.1 合并——由于时间推移产生的影响
3.2 母公司的投资账户会计处理
3.3 购并年度以后期间的报表合并——采用权益法核算投资
3.4 购并年度以后期间的报表合并——采用初始价值法、部分权益法核算投资账户
3.5 SFAS142-商誉以及无形资产
3.6 SFAS142-商誉减值测试
3.7 或有对价
3.8 下推会计
小结
综合讲解题
答案
问答题
习题

第4章含有外部所有者权益的报表合并
4.1 FASB对于包含非控制性权益报表合并的新规定
4.2 包含非控制性权益的报表合并
4.3 将子公司的净收益在母公司及非控制性权益之间配比
4.4 部分购并的报表合并（购并法）
4.5 发生在会计期间中期的购并
4.6 分步合并
4.7 SFAS141号准则——购买法下存在
非控制性权益的报表合并
小结
综合讲解题
答案
问答题
习题

第5章合并财务报表——公司间资产交易
5.1 公司间存货交易
5.2 未实现毛利——转移当年（第1年）
5.3 公司间土地转移
5.4 公司间转移可折旧资产
小结
综合讲解题
答案
问答题
习题

第6章变动利益实体、公司间债务、合并现金流量表及其他问题
6.1 FIN46R-合并变动利益实体
6.2 公司间债务交易
6.3 子公司优先股
6.4 合并现金流量表
6.5 合并每股收益
6.6 子公司股票交易
小结
综合讲解题
答案
问答题
习题

第7章合并财务报表——所有权形式和所得税
7.1 对子公司的间接持股
7.2 对子公司的间接持股——关联附属结构
7.3 相互持股关系
7.4 企业合并的所得税会计处理
小结
综合讲解题
答案
问答题
习题

第8章分部报告与中期报告
8.1 分部报告
8.2 中期报告
小结
综合讲解题
答案
问答题
习题

第9章外汇交易及外汇风险套期保值
9.1 外汇市场
9.2 外汇交易
9.3 外汇风险对冲
9,4衍生工具会计
9.5 套期保值会计
9.6 外币计价的资产和负债的套期工具
9.7 外币资产套期工具——远期合约
9.8 外币资产套期工具——外汇期权
9.9 未确认的外汇交易确定承诺的套期
9.1 0预期的外币计价交易套期工具
9.1 1套期工具的使用
9.1 2外币借款
小结
综合讲解题
答案
问答题
习题

第10章外币财务报表折算
10.1 折算时使用的汇率
10.2 折算的方式
10.3 暂行法的复杂之处
10.4 折算调整的列示
10.5 美国的规则
10.6 折算过程示例
10.7 外币财务报表折算
……

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