高級會計(jì)學(xué)

出版時間:2002-11-1  出版社:上海財經(jīng)大學(xué)出版社  作者:Floyd A.Beams,John A.Brozovsky,Craig D.Shoulders  

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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