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INTERMEDIATE ACCOUNTING EDITION 14【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

K.FRED SKOUSEN，EARL K.STICE AND JAMES D.STICE著著
出版社：北京：中国财政经济出版社
ISBN：7500561563
出版时间：2002
标注页数：1375页
文件大小：909MB
文件页数：1411页
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图书目录

Part 1 Foundations of Financial Accounting2

1 Financial Reporting2

2 A Review of the Accounting Cycle44

3 The Balance Sheet and Notes to the Financial Statements98

4 The Income Statement158

5 The Statement of Cash Flows222

Part 2 Primary Activities of a Business308

SECTION 1 OPERATING ACTIVITIES308

6 The Revenue/Receivables/Cash Cycle308

7 Complexities of Revenue Recognition370

8 Cost of Goods Sold and Inventory:ldentification and Valuation422

9 Cost of Goods Sold and Inventory:Estimation and Noncost Valuation488

SECTION 2 FINANCING ACTIVITIES534

10 Debt Financing534

11 Equity Financing600

SECTION 3 INVESTING ACTIVITIES676

12 Investments in Noncurrent Operating Assets—Acquisition676

13 Investments in Noncurrent Operating Assets—Utilization and Retirement738

14 Investments in Debt and Equity Securities792

Part 3 Additional Activities and Common Disclosures of a Business858

15 Leases858

16 Income Taxes920

17 Employee Compensation—Payroll,Pensions,and Other Compensation lssues972

18 Derivatives,Contingencies,Business Segments,and Interim Reports1048

Part 4 Other Dimensions of Financial Reporting1100

19 Earnings Per Share1100

20 Accounting Changes and Error Corrections1140

21 Analysis of Financial Statements1184