中级会计学 第11版 英文PDF|Epub|txt|kindle电子书版本网盘下载

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PART 1 Financial Reporting：Concepts,Financial Statements,and Related Disclosures1

Chapter 1 Financial Reporting：Its Conceptual Framework2

FASB CONCEPTUAL FRAMEWORK4

OBJECTIVES OF FINANCIAL REPORTING6

TYPES OF USEFUL INFORMATION10

QUALITATIVE CHARACTERISTICS OF USEFUL ACCOUNTING INFORMATION12

ACCOUNTING ASSUMPTIONS AND PRINCIPLES17

CAAP AND FINANCIAL STATEMENTS23

IASB FRAMEWORK28

OVERVIEW29

APPENDIX：JOINT FASB AND IASB CONCEPTUAL FRAMEWORK PROJECT29

Chapter 2 The Balance Sheet and the Statement of Changes in Stockholders Equity38

INTERRELATIONSHIP OF FINANCIAL STATEMENTS40

PURPOSES OF THE BALANCE SHEET41

RECOGNITION IN THE BALANCE SHEET43

ELEMENTS OF THE BALANCE SHEET43

MEASUREMENT(VALUATION) OF THE ELEMENTS OF A BALANCE SHEET45

REPORTING CLASSIFICATIONS ON THE BALANCE SHEET49

STATEMENT OF CHANGES IN STOCKHOLDERS'EQUITY62

OTHER DISCLOSURE ISSUES63

REPORTING TECHNIQUES71

INTERNATIONAL BALANCE SHEET72

ILLUSTRATIVE FINANCIAL STATEMENTS72

Chapter 3 The Income Statement and the Statement of Cash Flows88

CONCEPTS OF INCOME90

PURPOSES OF THE INCOME STATEMENT92

CONCEPTUAL REPORTING GUIDELINES93

ELEMENTS OF THE INCOME STATEMENT97

INCOME STATEMENT CONTENT101

INCOME STATEMENT：INCOME FROM CONTINUING OPERATIONS103

INCOME STATEMENT：RESULTS FROM DISCONTINUED OPERATIONS109

INCOME STATEMENT：EXTRAORDINARY ITEMS116

INCOME STATEMENT：EARNINGS PER SHARE119

INCOME STATEMENT：RELATED ISSUES122

INTERNATIONAL INCOME STATEMENT124

STATEMENT OF RETAINED EARNINGS125

COMPREHENSIVE INCOME128

STATEMENT OF CASH FLOWS131

SUMMARY OF DISCLOSURES136

APPENDIX：FINANCIAL ANALYSIS COMPARISONS137

PART 2 Financial Reporting：Asset Valuation and Income Measurement177

Chapter 4 Cash and Receivables178

CASH180

RECEIVABLES184

REVENUE RECOGNITION AND VALUATION OF TRADE RECEIVABLES184

ACCOUNIS RECEIVABLE186

VALUATION OF UNCOLLECTIBLE ACCOUNTS RECEIVABLE189

GENERATING IMMEDIATE CASH FROM ACCOUNTS RECEIVABLE196

NOTES RECEIVABLE202

FINANCIAL STATEMENT DISCLOSURES OF RECEIVABLES206

Chapter 5 Inventories：Cost Measurement and Flow Assumptions222

CLASSIFICATIONS OF INVENTORY224

ALTERNATIVE INVENTORY SYSTEMS226

ITEMS TO BE INCLUDED IN INVENTORY QUANTITIES227

DETERMINATION OF INVENTORY COSTS228

COST FLOW ASSUMPTIONS231

CONCEPTUAL EVALUATION OF INVENTORY COST FLOW ASSUMPTIONS238

DOLLAR-VALUE LIFO245

ADDITIONAL LIFO CONSIDERATIONS251

DISCLOSURE OF INVENTORY VALUES AND METHODS253

LOWER OF COST OR MARKET256

CONCEPTUAL EVALUATION OF LOWER OF COST OR MARKET264

PURCHASE OBLIGATIONS AND PRODUCT FINANCING ARRANGEMENTS266

VALUATION ABOVE COST267

EFFECTS OF INVENTORY ERRORS268

SUMMARY OF INVENTORY ISSUES270

Chapter 6 Property,Plant,and Equipment：Acquisition and Disposal288

CHARACTERISTICS OF PROPERTY,PLANT,AND EQUIPMENT290

ACQUISITION OF PROPERTY,PLANT AND EQUIPMENT291

NONMONETARY ASSET EXCHANGES296

SELF-CONSTRUCTION299

COSTS AFTER ACQUISITION305

DISPOSAL OF PROPERTY,PLANT AND EQUIPMENT308

DISCLOSURE OF PROPERTY,PLANT,AND EQUIPMENT310

APPENDIX：OIL AND GAS PROPERTIES313

Chapter 7 Depreciation and Depletion328

FACTORS INVOLVED IN DEPRECIATION330

METHODS OF COST ALLOCATION331

RECORDING DEPRECIATION336

CONCEPTUUAL EVALUATION OF DEPRECIATION MEITHODS337

DISCLOSURE OF DEPRECIATION339

ADDITIONAL DEPRECIATION METHODS341

DEPRECIATION FOR PARTIAL PERIODS345

IMPAIRMENT OF PROPERTY,PIANT,AND EQUIPMENT347

DEPRECIATION AND INCOME TAXES351

CHANGES AND CORRECTIONS OF DEPRECIATION354

DEPLETION355

Chapter 8 Intangibles372

ACCOUNTING FOR INTANGIBLES374

RESEARCH AND DEVELOPMENT COSTS377

IDENTIFIABLE INTANGIBLE ASSETS381

UNIDENTIFIABLE INTANGIBLES386

DISCLOSURES FOR INTANGIBLE ASSETS391

CONCEPTUAL EVALUATION OF ACCOUNTING FOR INTANGIBLES393

PART 3 Financial Reporting：Valuation of Liabilities and Investments407

Chapter 9 Current Liabilities and Contingencies408

CONCEPTUAL OVERVIEW OF LIABILITIES410

NATURE AND DEFINITION OF CURRENT LIABILITIES411

VALUATION OF CURRENT LIABILITIES413

CURRENT LIABILITIES HAVING A CONTRACTUAL AMOUNT413

CURRENT LIABILlTIES WHOSE AMOUNTS DEPEND ON OPERATIONS421

CURRENT LIABILITIES REQUIRING AMOUNTS TO BE ESTIMATED426

CONTINGENCIES433

OTHER LIABILITY CLASSIFICATION ISSUES440

FINANCIAL STATEMENT PRESENTATION OF CURRENT LIABILITIES442

Chapter 10 Long-Term Liabilities and Receivables458

REASONS FOR ISSUANCE OF LONG-TERM LIABILITIES460

BONDS PAYABLE460

RECORDING THE ISSUANCE OF BONDS463

AMORTIZING DISCOUNTS AND PREMIUMS465

EXTINGUISHMENT OF LIABILITIES474

BONDS WITH EQUITY CHARACTERISTICS476

LONG-TERM NOTES PAYABLE482

LONG-TERM NOTES RECEIVABLE488

APPENDIX1：TROUBLED DEBT RESTRUCTRINGS497

APPENDIX2：SERIAL BONDS504

Chapter 11 Investments522

INVESTMENTS：CLASSIFICATION AND VALUATION524

INVESTMENTS IN DEBT AND EQUITY TRADING SECURITIES526

INVESTMENTS IN AVAILABLE-FOR-SALE DEBT AND EQUITY SECURITIES526

INVESTMENTS IN HELD-TO MATURITY DEBT SECURITIES532

TRANSFERS AND IMPAIRMENTS539

DISCLOSURES542

CONCEPTUAL EVALUATION544

EQUITY METHOD547

ADDITIONAL ISSUES FOR INVESTMENTS555

PART 4 Financial Reporting：Stockholders'Equity571

Chapter 12 Contributed Capital572

CORPORATE FORM OF ORGANIZATION574

CORPORATE CAPITAL STRUCTURE576

STOCKHOLDERS'EQUITY579

ISSUANCE OF CAPITAL STOCK580

NONCOMPENSATORY SHARE PURCHASE PLANS588

COMPENSATORY SHARE OPTION PLANS589

PREFERRED STOCK CHARACTERISTICS603

CONTRIBUTED CAPITAL SECTION609

TREASURY STOCK(CAPITAL STOCK REACQUISITION)611

CAPITAL STOCK TRANSACTIONS AND THE STATEMENT OF CASH FLOWS616

Chapter 13 Earnings per Share and Retained Earnings632

EARNINGS AND EARNINGS PER SHARE634

OVERVIEW AND USES OF EARNINGS PER SHARE INFORMATION634

BASIC EARNINGS PER SHARE635

DILUTED EARNINGS PER SHARE639

ADDITIONAL CONSIDERATIONS646

EPS DISCLOSURE ILLUSTRATION647

CONTENT OF RETAINED EARNINGS649

DIVIDENDS649

PRIOR PERIOD ADJUSTMENTS(RESTATEMENTS)660

RESTRICTIONS(APPROPRIATIONS)OF RETAINED EARNINGS661

STATEMENT OF RETAINED EARNINGS662

MISCELLANEOUS CHANGES IN STOCKHOLDERS'EQUITY663

STATEMENT OF CHANGES IN STOCKHOLDERS'EQUITY663

PART 5 Financial Reporting：Special Topics687

Chapter 14 Income Recognition and Measurement of Net Assets688

OVERVIEW OF REVENUE RECOGNTION ALTERNATIVES690

EXAMPLES OF REVENUE RECOGNITION ALTERNATIVES691

CONCEPTUAL ISSUES695

ALtERNATIVE REVENUE RECOGNITION METHODS696

REVENUE RECOGNITION PRIOR TO THE PERIOD OF SALE698

REPORTING AND DISCLOSING LONG-TERM CONSTRUCTION CONTRACTS708

REVENUE RECOGNITION AFTER THE PERIOD OF SALE713

REVENUE RECOGNITION DELAYED UNTIL A FUTURE EVENT OCCURS720

ADDITIONAL ISSUES721

SUMMARY OF ALTERNATIVE REVENUE RECOGNITION METHODS722

Chapter 15 The Statement of Cash Flows738

CONCEPTUAL OVERVIEW AND REPORTING GUIDELINES740

CASH INFLOWS AND OUTFLOWS745

NET CASH FLOW FROM OPERATING ACTIVITIES747

INFORMATION FOR PREPARATION OF STATEMENT752

VISUAL INSPECTION METHOD OF ANALYSIS753

WORKSHEET(SPREADSHEET)METHOD OF ANALYSIS756

SPECIAL TOPICS765

APPENDIX：DIRECT METHOD FOR REPORTING OPERATING CASH FLOWS776

APPENDIX A List of the Official Pronouncements of the AICPA and FASB807

APPENDIX B List of the Official Pronouncements of the IASB817

APPENDIX C Brief Guide to Key IFRS vs U.S.GAAP Differences by Chapter821