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高级会计 英文版2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

高级会计 英文版
  • （美）黛布拉·杰特（DebraJeter），（美）保罗·钱尼（PaulChaney）著 著
  • 出版社： 北京：中信出版社
  • ISBN：7800735117
  • 出版时间：2002
  • 标注页数：971页
  • 文件大小：47MB
  • 文件页数：992页
  • 主题词：

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图书目录

Ⅰ ACCOUNTING FOR MERGERS AND ACQUISITIONS1

1 Introduction to Business Combinations,1

2 Methods of Accounting for Business Combinations,23

3 Consolidated Financial Statements—Date of Acquisition,74

4 Consolidated Financial Statements after Acquisition,114

5 Allocation,Depreciation,and Amortization of the Difference Between Cost and Book Value,192

6 Elimination of Unrealized Profit on Intercompany Sales of Inventory,270

7 Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment,327

8 Changes in Ownership Interest,384

9 Indirect Ownership and Reciprocal Stockholdings,419

10 Intercompany Bond Holdings and Miscellaneous Topics—Consolidated Financial Statements,456

11 Alternative Concepts of Consolidated Financial Statements,515

Ⅱ CCOUNTING IN THE INTERNATIONAL MARKETPLACE547

12 International Accounting and the Global Economy,547

13 Accounting for Foreign Currency Transactions,576

14 Translation of Financial Statements of Foreign Affiliates,612

15 Reporting for Segments and for Interim Financial Periods,657

Ⅲ PARTNERSHIP ACCOUNTING689

16 Partnerships:Formation,Operation,and Ownership Changes,689

17 Partnership Liquidation,737

Ⅳ FUND AND NONPROFIT ACCOUNTING767

18 Introduction to Fund Accounting,767

19 Introduction to Accounting for State and Local Governmental Units,811

20 Accounting for Nongovernment Nonbusinesses Organizations:Colleges and Universities,Hospitals,and other Healtcare Organizations,887

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