中級(jí)會(huì)計(jì)學(xué)

前言

自教育部在《關(guān)于加強(qiáng)高等學(xué)校本科教學(xué)工作提高教學(xué)質(zhì)量的若干意見》【教高（2001）4號(hào)】中提出雙語(yǔ)教學(xué)的要求后，各地高校相繼開設(shè)了一系列雙語(yǔ)教學(xué)課程。這對(duì)提高學(xué)生的學(xué)科和外文水平，開閱國(guó)際視野，培養(yǎng)創(chuàng)新型人才起到了重要的作用；一大批教師也逐漸熟悉了外文授課，自身的教學(xué)水平和能力得到較大提高，具備國(guó)際學(xué)術(shù)思維的中青年教師脫穎而出。同時(shí)，經(jīng)過(guò)近幾年的雙語(yǔ)教學(xué)實(shí)踐，國(guó)外原版教材量大、邏輯不夠清晰、疏離中國(guó)現(xiàn)實(shí)等問(wèn)題也影響了雙語(yǔ)教學(xué)的效果。因此，對(duì)外版教材進(jìn)行本土化的精簡(jiǎn)改編，使之更加適合我國(guó)的雙語(yǔ)教學(xué)已提上教材建設(shè)日程?！　榱藵M足高等學(xué)校經(jīng)濟(jì)管理類雙語(yǔ)課程本土化教學(xué)的需要，在教育部高等教育司的指導(dǎo)和支持下，高等教育出版社同Thomson Learing等國(guó)外著名出版公司通力合作，在國(guó)內(nèi)首次推出了金融、會(huì)計(jì)、經(jīng)濟(jì)學(xué)等專業(yè)的英文原版改編教材。本套教材的遴選、改編和出版嚴(yán)格遵循了以下幾個(gè)原則：　　1．擇優(yōu)選取權(quán)威的新版本。在各專業(yè)選書論證會(huì)上，我們要求入選改編的教材不僅是在國(guó)際上多次再版的經(jīng)典之作的最新版本，而且是近年來(lái)已在國(guó)內(nèi)被試用的優(yōu)秀教材?！　?．改編后的教材力求內(nèi)容規(guī)范簡(jiǎn)明，邏輯更加清晰，語(yǔ)言原汁原味，適合中國(guó)的雙語(yǔ)教學(xué)。選擇的改編人既熟悉原版教材內(nèi)容又具有本書或本門課程雙語(yǔ)教學(xué)的經(jīng)驗(yàn)；在改編過(guò)程中，高等教育出版社組織了知名專家學(xué)者召開了數(shù)次改編和審稿會(huì)議，改編稿征求了眾多教師的意見?！　?．改編后的教材配有較豐富的輔助教學(xué)支持資源，教師可在網(wǎng)上免費(fèi)獲取。同時(shí)，改編后的教材厚度適中，定價(jià)標(biāo)準(zhǔn)較低?！　∮捎谠髡咚巼?guó)家的政治、經(jīng)濟(jì)和文化背景等與我國(guó)不同，對(duì)書中所持觀點(diǎn)，敬請(qǐng)廣大讀者在閱讀過(guò)程中注意加以分析和鑒別。　　此次英文改編教材的出版，得到了很多專家學(xué)者的支持和幫助，在此深表謝意！我們期待這批英文改編教材的出版能對(duì)我國(guó)經(jīng)濟(jì)管理類專業(yè)的教學(xué)能有所幫助，歡迎廣大讀者給我們提出寶貴的意見和建議。

內(nèi)容概要

　　《中級(jí)會(huì)計(jì)學(xué)》以理論分析見長(zhǎng)，共分五篇。第一篇系統(tǒng)地闡述了會(huì)計(jì)環(huán)境、財(cái)務(wù)會(huì)計(jì)的概念框架、會(huì)計(jì)概念（會(huì)計(jì)基本要素）以及會(huì)計(jì)報(bào)表的構(gòu)成要素。其他四篇從四大報(bào)表的基本構(gòu)成要素入手進(jìn)行詳細(xì)討論，在論述具體的每個(gè)項(xiàng)目的會(huì)計(jì)處理時(shí)，每章前面都要對(duì)第一篇中所討論的基本概念（報(bào)表項(xiàng)目）的定義和特點(diǎn)進(jìn)行進(jìn)一步的討論，并對(duì)相關(guān)會(huì)計(jì)處理的前因后果進(jìn)行深入的理論分析，從而在加深讀者對(duì)相關(guān)基礎(chǔ)概念理解的同時(shí)，掌握有關(guān)實(shí)際問(wèn)題的會(huì)計(jì)處理手段。作者還專門提到會(huì)計(jì)環(huán)境中的道德問(wèn)題，以及在多變的市場(chǎng)環(huán)境中，會(huì)計(jì)人員應(yīng)以解決問(wèn)題為導(dǎo)向，具備創(chuàng)新和批判性的思想。　　《中級(jí)會(huì)計(jì)學(xué)》語(yǔ)言流暢，用詞簡(jiǎn)練，知識(shí)點(diǎn)全面，相關(guān)的例題深入淺出，非常適合作為會(huì)計(jì)學(xué)專業(yè)“中級(jí)財(cái)務(wù)會(huì)計(jì)”課程教材，也可作為MBA以及經(jīng)濟(jì)管理專業(yè)的研究生了解西方財(cái)務(wù)會(huì)計(jì)體系的參考書。

作者簡(jiǎn)介

作者：(美國(guó))尼古拉 (美國(guó))巴澤利 編者：賴紅寧Loren A．Nikolai，博士、注冊(cè)會(huì)計(jì)師，美國(guó)密蘇里州立大學(xué)哥倫比亞分校會(huì)計(jì)學(xué)教授，曾擔(dān)任美國(guó)會(huì)計(jì)學(xué)院聯(lián)盟(FSA)主席，美國(guó)會(huì)計(jì)學(xué)會(huì)(AAA)教育分會(huì)主任。尼古拉教授先后執(zhí)教于威斯康星州立大學(xué)、北卡羅來(lái)納州立大學(xué)，因教學(xué)成績(jī)突出而多次獲杰出教學(xué)獎(jiǎng)。JohnD．Bazley，博士、注冊(cè)會(huì)計(jì)師，美國(guó)丹佛大學(xué)Daniels商學(xué)院會(huì)計(jì)學(xué)教授，多次獲杰出教學(xué)獎(jiǎng)。改編及審校者簡(jiǎn)介賴紅寧，暨南大學(xué)管理學(xué)院會(huì)計(jì)系副教授，專業(yè)方向：西方財(cái)務(wù)會(huì)計(jì)、西方財(cái)務(wù)管理及國(guó)際會(huì)計(jì)。王立彥，博士，北京大學(xué)光華管理學(xué)院教授、博士生導(dǎo)師，北京大學(xué)國(guó)際會(huì)計(jì)與財(cái)務(wù)研究中心主任，學(xué)術(shù)期刊《經(jīng)濟(jì)科學(xué)》副主編，《中國(guó)會(huì)計(jì)評(píng)論》主編，中國(guó)審計(jì)學(xué)會(huì)學(xué)術(shù)委員會(huì)委員。近年來(lái)的學(xué)術(shù)和專業(yè)研究重心集中在：會(huì)計(jì)信息與價(jià)值分析、海外上市與雙重財(cái)務(wù)報(bào)告、公司治理與內(nèi)部控制、成本管理控制、企業(yè)及管理層業(yè)績(jī)?cè)u(píng)價(jià)、環(huán)境核算與認(rèn)證的財(cái)務(wù)效應(yīng)等。

書籍目錄

Part 1 Financial Reporting: Concepts, Financial Statements, And Related Disclosures　1 The Environment Of Financial Reporting 　2 Financial Reporting: Its Conceptual Framework 　3 The Balance Sheet And The Statement Of Changes In Stockholders' Equity　4 The Income Statement And Statement Of Cash Flows 　5 Additional Aspects Of Financial Reporting And Financial AnalysisPart 2 Financial Reporting: Asset Measurement And Income Determination　6 Cash And Receivables　7 Inventories: Cost Measurement And Flow Assumptions　8 Inventories: Special Valuation Issues 　9 Property, Plant, And Equipment: Acquisition And Disposal 　10 Depreciation And Depletion　11 Intangibles Part 3 Financial Reporting: Valuation Of Liabilities And Investments　12 Current Liabilities And Contingencies　13 Long-Term Liabilities And Receivables　14 Investments Part 4 Financial Reporting: Stockholders' Equity　15 Contributed Capital　16 Earnings Per Share And Retained EarningsPart 5 Financial Reporting: Special Topics　17 Income Recognition And Measurement Of Net Assets　18 The Statement Of Cash Flows 　19 Accounting Changes And Errors

章節(jié)摘錄

Finished Goods InventoryFinished goods inventory includes the completed manufactured products awaiting sale.The inventory includes the same three cost components as the goods in process inven-tory, but all the costs are combined into a single cost per unit for all the completed units.　The inventory cost that a company reports on its balance sheet is the final amount thatresults from a series of steps. First the company must decide what items to include in theinventory and count the physical inventory quantities. Then it must determine the costs ofthe units it purchased or produced during the accounting period, taking into considerationthe costs for freight-in and the reductions for purchases discounts, returns, and allowances.The company uses a cost flow assumption to allocate the costs of the beginning inventoryplus the units purchased or produced during the year between the ending inventory andthe cost of goods sold. We discuss each of these steps in the following sections.Inventories of Service CompaniesA service company generally doesn't have a physical inventory that is material. However,it often has an "inventory" of services that it has provided but not yet billed. For ex-ample, a company that provides computer consulting services will pay its employees eachperiod but may only bill its services when certain "contract milestones" are reached. Thecompany has an inventory of "unbilled services provided" that it reports as an asset, andthen recognizes as an expense when it recognizes the revenue.

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