中級會計

內(nèi)容概要

　　《中級會計：管理決策與財務(wù)會計報告(第2版)》特色：◎聯(lián)系外部決策者與內(nèi)部決策者：投資者、債權(quán)人等外部利益相關(guān)者對企業(yè)的財務(wù)狀況感興趣.而他們又獨立于管理層的日常決策。《中級會計：管理決策與財務(wù)會計報告(第2版)》的表述有助于學(xué)生理解會計是企業(yè)外部利益相關(guān)者與管理層決策之間的橋梁?！　　驀@管理決策進(jìn)行組織：與大多數(shù)中級會計教材圍繞著一系列賬戶展開不同《中級會計：管理決策與財務(wù)會計報告(第2版)》不是會計導(dǎo)向的，而是強(qiáng)調(diào)基于現(xiàn)金流量的管理決策以及如何應(yīng)用會計計量與披露原則來生成財務(wù)報表.從而避免了商業(yè)決策與會計主題之間缺乏聯(lián)系的問題?！　　蛘故玖斯芾頉Q策對多個會計期間的影響：與其他基于交易的中級會計教材通常只關(guān)注當(dāng)期財務(wù)報表不同.《中級會計：管理決策與財務(wù)會計報告(第2版)》闡述了管理決策如何影響當(dāng)期及后續(xù)期間的財務(wù)報表.并在正文和章后的問題中提供了示例。管理決策對多個會計期間的影響展示了決策的整體效應(yīng).使學(xué)生能更深入地理解商業(yè)決策傳遞的信息如何隨著時間的推移而產(chǎn)生影響。同時決策對多個期間的影響還有助于學(xué)生理解現(xiàn)金流量模型和應(yīng)計制會計模型盡管在特定期間結(jié)果不一致.但總體上是一致的?！　　蛱峁┝俗畲笙薅鹊慕虒W(xué)彈性：對于非會計專業(yè)學(xué)生的教學(xué)是否應(yīng)包括會計分錄一向存在爭論。與大多數(shù)中級會計教材同時討論交易和相應(yīng)的會計分錄不同《中級會計：管理決策與財務(wù)會計報告(第2版)》首先討論管理決策的會計計量和披露效應(yīng).而后再展示相應(yīng)的分錄和總賬賬戶這種將管理決策的財務(wù)報表效應(yīng)和對分錄的討論相分離的做法使得教師可以自由地組織教學(xué)內(nèi)容自主決定教學(xué)中包括或不包括分錄的相關(guān)內(nèi)容。

作者簡介

　　Stephen P.Baginski，喬治亞大學(xué)Terry商學(xué)院J.M.Tull會計學(xué)院教授及Herbert E.Miller財務(wù)會計講席教授，講授MBA的財務(wù)報表分析課程及其他相關(guān)財務(wù)會計課程。此前，他曾任教于印第安納大學(xué)、佛羅里達(dá)州立大學(xué)、伊利諾伊州立大學(xué)及伊利諾伊大學(xué)，并曾擔(dān)任東北大學(xué)、蘇黎世大學(xué)瑞士銀行研究所、圣加倫大學(xué)和歐洲工商管理學(xué)院（INSEAD）的訪問教授。此外，他在華盛頓大學(xué)圣路易斯分?！案呒壗?jīng)理人教育項目”講授MBA的財務(wù)會計課程。他曾獲得佛羅里達(dá)州立大學(xué)教學(xué)優(yōu)秀獎等多項教學(xué)獎項?！　ohn M.Hassell.印第安納大學(xué)印第安納波利斯分校Kelly商學(xué)院會計學(xué)教授。此前他曾任教于佛羅里選大學(xué)、得克薩斯大學(xué)阿靈頓分校和猶他大學(xué)。Hassell教授主要從事財務(wù)會計方面的教學(xué)曾執(zhí)教本科、碩士和博士等不同層次的課程.主要講授中級會計學(xué)。

書籍目錄

第一部分　從決策到財務(wù)報表——基本概念回顧第1章　管理決策與財務(wù)報表第二部分　財務(wù)報表如何反映融資決策第2章　融資決策（導(dǎo)論與權(quán)益融資決策）第3章　融資決策——債務(wù)第4章　融資決策——租賃第5章　融資決策——回購股份與債務(wù)第三部分　財務(wù)報表如何反映投資決策第6章　投資決策——生產(chǎn)性資產(chǎn)投資第7章　投資決策——投資于其他公司的債務(wù)第8章　投資決策——投資于其他公司的權(quán)益性證券第四部分　財務(wù)報表如何反映經(jīng)營決策第9章　銷售活動的準(zhǔn)備一一建立存貨和確定信用政策第10章　經(jīng)營活動——收入與費用的確認(rèn)第11章　稅收

章節(jié)摘錄

　　Lessee controls the asset. If the lessee has control for most of the as sets life, then capital lease treatment is appropriate. If the lessee has control for only as mall part of the assets life, then operating lease treatment is appropriate. In order to standardize the classification of leases, the FASB provides a practical cut off of 75% of economic useful life to represent the point on the continuum where operating leases are distinguished from capital leases. If the lease term is greater than or equal to 75% of the assets economic useful life, then the lessee is deemed to have acquired a sufficiently large portion of risks and rewards, and he lease is classified as a capital lease.One of the difficult issues in this area is the definition of the lease term. Several stand ards, technical bulletins, and interpretations have addressed this issue. The underlying theme is determining the probable length of time that the lessee will control the asset. For example, if the lessee has the option to renew the lease at a bargain option price, then we would expect the lessee to do so, and the lease term would include the covered renewal option periods. Also, if the lessee could cancel the lease at any time, but only by paying an extreme penalty, we would not expect the lessee to cancel the lease, and the lease, therefore, would last its full term. GAAP lists five situations in which it should be assumed that the lease will be extended beyond any mini mum, non cancelable lease term because of specific renewal option clauses: （1）renewal option periods where the renewal option price is considered to be a bargain;（2） renewal option periods prior to a bargain purchase option date; （3） renewal periods where the less or has the option to force renewal; （4） renewal option periods after the date of a termination penalty option that is considered so large that it is unlikely that the lessee will pay the termination penalty; and （5） renewal option periods where the lessee is guaranteeing the less ors debt used to finance the leased asset.4Present Value of Minimum Lease Payments——90% Test Probably the best measure of the portion of the assets risks and benefits transferred under the lease agreement is the present value of the consideration provided by the lessee over the life of the lease relative to the fair value of the asset at the time the asset is leased. If the lessee is acquiring a major portion of risks and rewards, then we would expect the present value of the lease payments to be a major portion of the fair market value of the asset. In search of a practical, standardized measure of major portion, the FASB settled on 90% of the assets fair market value as the point at which the lessee is deemed to have acquired the risk and rewards of the asset. If the present value of minimum lease payments is greater than or equal to90% of the estimated fair market value of the leased asset, then it is capitalized.　Two important technical issues in applying this rule are the definition of minimum lease payments and the interest rate used in discounting. Minimum lease payments are those an sfers of assets from the lessee to less or that are probable. Minimum lease payments include the more obvious asset transfers such as periodic cash rental payments; they also include less obvious asset transfers such as a bargain purchase option price, bargain renewal option amounts, cancellation fees （if we expect the lessee to cancel the lease at some time and pay any stipulated cancellation fees）, and any guarantees by the lessee to the less or of residual value at the end of the lease.

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