高級會計(jì)學(xué)

內(nèi)容概要

高級會計(jì)學(xué)：英文本，ISBN：9787810497671，作者：（美）Floyd A.Beams等著

書籍目錄

Preface
Chapter 1 Business Combinations
Chapter 2 Stock Investments--Investor Accounting and Reporting
Chapter 3 An Introduction to Consolidated Financial Statements
Chapter 4 Consolidation Techniques and Procedures
Chapter 5 Intercompany Profit Transactions--Inventories
Chapter 6 Intercompany Profit Transactions--Plant Assets
Chapter 7 Intercompany Profit Transactions--Bonds
Chapter 8 Consolidations--Changes in Ownership Interests
Chapter 9 Indirect and Mutual Holdings
Chapter 10 Subsidiary Preferred Stock，Consolidated Earnings per Share，and Consolidated Income Taxation
Chapter 11 Consolidated Theories，Push-Down Accounting，and Corporate Joint Ventures
Chapter 12 Accounting for Branch Operations
Chapter 13 Foreign Currency Concepts and Transactions
……
Glossary
Index

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