Advanced Accounting
副标题：无
作 者：(美)黛布拉·杰特(Debra Jeter)，(美) 保罗·钱尼(Paul Chaney)著
分类号：
ISBN：9787800735110
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简介
这套英文教科书，内容全面，架构完备，既包括基本的会计学原理、财务会计和管理会计，也包括高层次的专题会计、财务报告和报表分析。其中，《会计学原理见《财务会计入《管理会计》和《中级会计》的作者均是美国久负盛名的会计学教授，无论杰利·J．韦安特博土、唐纳德·E．基索博士，还是保罗·D．金梅
尔博士、特里·D．沃菲尔德博士，在美国会计学界都具有重大影响和权威性。他们都是美国会计协会、美国注册会计师协会的
目录
I ACCOUNTING FOR MERGERS AND ACOUISITIONS
1 INTRODUCTION TO BUSINESS COMBINATIONS
2 METHODS OF ACCOUNTING FOR BUSINESS COMBINATIONS
3 CONSOLIDATED FINANCIAL STATEMENTS——DATE OF ACQUISITION
4 CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION
5 ALLOCATION，DEPRECIATION，AND AMORTIZATION OF THE DIFFERENCE BETWEEN COST AND BOOK VALUE
6 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY
7 ELIMINATION OF UNREALIZED GAINS OR LOSSES ON ENTERCOMPANY SALES OF PROPERTY AND EQUIPMENT
8 CHANGES IN OWNERSHIP INTEREST
9 INDIRECT OWNERSHIP AND RECIPROCAL STOCKHOLDINGS
10 INTERCOMPANY BOND HOLDINGS AND MISCELLANEOUS TOPICS—CONSOLIDATED FINANCIAL STATEMENTS
11 ALTERNATIVE CONCEPTS OF CONSOLIDATED FINANCIAL STATEMENTS
II ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
12 INTERNATIONAL ACCOUNTING AND THE GLOBAL ECONOMY
13 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS
14 TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES
15 REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS
III PARTNERSHIP ACCOUNTING
16 PARTNERSHIPS：FORMATION，OPERATION，AND OWNERSHIP CHANGES
17 PARTNERSHIP LIQUIDATION
IV FUND AND NONPROFIT ACCOUNTING
18 INTRODUCTION TO FUND ACCOUNTING
19 INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS
20 ACCOUNTING FOR NONGOVERNMENT NONBUSINESSES ORGANIZATIONS：COLLEGES AND UNIVERSITIES，HOSPITALS AND OTHER HEALTCARE ORGANIZATIONS
1 INTRODUCTION TO BUSINESS COMBINATIONS
2 METHODS OF ACCOUNTING FOR BUSINESS COMBINATIONS
3 CONSOLIDATED FINANCIAL STATEMENTS——DATE OF ACQUISITION
4 CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION
5 ALLOCATION，DEPRECIATION，AND AMORTIZATION OF THE DIFFERENCE BETWEEN COST AND BOOK VALUE
6 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY
7 ELIMINATION OF UNREALIZED GAINS OR LOSSES ON ENTERCOMPANY SALES OF PROPERTY AND EQUIPMENT
8 CHANGES IN OWNERSHIP INTEREST
9 INDIRECT OWNERSHIP AND RECIPROCAL STOCKHOLDINGS
10 INTERCOMPANY BOND HOLDINGS AND MISCELLANEOUS TOPICS—CONSOLIDATED FINANCIAL STATEMENTS
11 ALTERNATIVE CONCEPTS OF CONSOLIDATED FINANCIAL STATEMENTS
II ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
12 INTERNATIONAL ACCOUNTING AND THE GLOBAL ECONOMY
13 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS
14 TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES
15 REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS
III PARTNERSHIP ACCOUNTING
16 PARTNERSHIPS：FORMATION，OPERATION，AND OWNERSHIP CHANGES
17 PARTNERSHIP LIQUIDATION
IV FUND AND NONPROFIT ACCOUNTING
18 INTRODUCTION TO FUND ACCOUNTING
19 INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS
20 ACCOUNTING FOR NONGOVERNMENT NONBUSINESSES ORGANIZATIONS：COLLEGES AND UNIVERSITIES，HOSPITALS AND OTHER HEALTCARE ORGANIZATIONS
Advanced Accounting
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