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Intermediate Accounting 9e2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

Loren A.Nikolai John D.Bazley著赖红宁（暨南大学）改编著
出版社：高等教育出版社
ISBN：
出版时间：2005
标注页数：650页
文件大小：59MB
文件页数：665页
主题词：会计学-kuai ji xue-高等学校-教材-英文

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图书目录

PART 1 Financial Reporting: Concepts, Financial Statements, and Related Disclosures2

1 The Environment of Financial Reporting2

2 Financial Reporting: Its Conceptual Framework18

3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity39

4 The Income Statement and Statement of Cash Flows72

5 Additional Aspects of Financial Reporting and Financial Analysis123

PART 2 Financial Reporting: Asset Measurement and Income Determination170

6 Cash and Receivables170

7 Inventories: Cost Measurement and Flow Assumptions211

8 Inventories: Special Valuation Issues242

9 Property, Plant, and Equipment: Acquisition and Disposal272

10 Depreciation and Depletion305

11 Intangibles336

PART 3 Financial Reporting: Valuation of Liabilities and Investments364

12 Current Liabilities and Contingencies364

13 Long-Term Liabilities and Receivables394

14 Investments429

PART 4 Financial Reporting: Stockholders’ Equity464

15 Contributed Capital464

16 Earnings Per Share and Retained Earnings487

PART 5 Financial Reporting: Special Topics534

17 Income Recognition and Measurement of Net Assets534

18 The Statement of Cash Flows574

19 Accounting Changes and Errors620