西方财务会计 第2版pdf电子书版本下载

点此进入-本书在线PDF格式电子书下载【推荐-云解压-方便快捷】直接下载PDF格式图书。移动端-PC端通用
种子下载[BT下载速度快] 温馨提示：（请使用BT下载软件FDM进行下载）软件下载地址页 直链下载[便捷但速度慢]   [在线试读本书]   [在线获取解压码]

西方财务会计 第2版PDF格式电子书版下载

下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。

建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如 BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！

（文件页数 要大于 标注页数，上中下等多册电子书除外）

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

CONTENTS 1

Chapter 1　THE FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK AND THE ACCOUNTING EQUATION 1

1.1 ACCOUNTING 1

1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING 1

1.3 THE FASB’S FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK 2

1.4 THE ACCOUNTING EQUATION AND TRANSACTIONS 9

Chapter 2 THE ACCOUNTING CYCLE 21

2.1 THE ACCOUNT 21

2.2 THE RULES OF DEBIT AND CREDIT 22

2.3 NORMAL BALANCES OF ACCOUNTS 23

2.4 PERMANENT AND TEMPORARY ACCOUNTS 23

2.5 JOURNALIZING AND POSTING 24

2.6 ILLUSTRATIONS OF JOURNALIZING AND POSTING 29

2.7 THE TRIAL BALANCE 36

2.8 ACCRUAL ACCOUNTING AND TIMING OF REVENUE AND EXPENSE 37

2.9 ADJUSTING ENTRIES 39

2.10 ASSET/EXPENSE ADJUSTMENTS 40

2.11 LIABILITY/REVENUE ADJUSTMENTS 44

2.12 LIABILITY/EXPENSE ADJUSTMENTS 45

2.13 ASSET/REVENUE ADJUSTMENTS 47

2.14 JOURNALIZING AND POSTING ADJUSTING ENTRIES 48

2.15 THE ADJUSTED TRIALBALANCE 51

2.16 FINANCIAL STATEMENTS FROM ADJUSTED TRIAL BALANCE 52

2.17 THE WORK SHEET 54

2.18 CLOSING ENTRIES 58

2.19 POST-CLOSING TRIAL BALANCE 60

2.20 REVERSING ENTRIES—AN OPTIONAL STEP 62

2.21 SUMMARY OF THE ACCOUNTING CYCLE 62

2.22 CLASSIFIED FINANCIAL STATEMENTS 64

Chapter 3 ACCOUNTING FOR MERCHANDISING FIRMS 75

3.1 MERCHANDISING FIRMS 75

3.2 ACCOUNTING FOR THE SALE OF MERCHANDISE 76

3.3 ACCOUNTING FOR THE COST OF GOODS SOLD 80

3.4 THE WORK SHEET FOR A MERCHANDISING FIRM 87

3.5 FINANCIAL STATEMENTS 92

3.6 SUMMARY OF MERCHANDISING ENTRIES 94

Chapter 4 SPECIAL JOURNALS 101

4.1 INTRODUCTION 101

4.2 SALES JOURNAL 101

4.3 SPECIAL LEDGERS（Subsidiary Ledgers） 102

4.4 SALES RETURNS 105

4.5 TYPES OF LEDGER ACCOUNT FORMS 106

4.6 TRADE DISCOUNTS 106

4.7 PURCHASES JOURNAL 107

4.8 SUBSIDIARY ACCOUNTS PAYABLE LEDGER 109

4.9 RETURN OF MERCHANDISE 110

4.10 CASH RECEIPTS JOURNAL 111

4.11 CASH DISBURSEMENTS JOURNAL 113

4.12 DISCOUNTS 115

4.13 COMBINATION CASH JOURNAL 115

Chapter 5 CASH AND ITS CONTROL 124

5.1 INTRODUCTION 124

5.2 DEFINITION OF CASH 124

5.3　CONTROLLING CASH RECEIPTS 124

5.4 CONTROLLING CASH DISBURSEMENTS 125

5.5 PETTY CASH 126

5.6 THE BANK RECONCILIATION 127

Chapter 6 ACCOUNTS RECEIVABLE AND NOTES RECEIVABLE 134

6.1 INTRODUCTION 134

6.2 ACCOUNTS RECEIVABLE 134

6.3 NOTES RECEIVABLE 139

Chapter 7 INVENTORIES 146

7.1 INTRODUCTION 146

7.2 PERIODS INVENTORY SYSTEM VERSUS PERPETUAL INVENTORY SYSTEM 146

7.3 INVENTORY VALUATION METHODS 148

7.4 EVALUATION OF INVENTORY METHODS 150

7.5 LOWER OF COST OR MARKET VALUATION（LCM） 151

7.6 RECORDING DECLINE IN INVENTORY VALUE 154

7.7 CONSISTENCY IN THE VALUATION OF INVENTORY 155

7.8 ESTIMATING ENDING INVENTORIES 156

Chapter 8 PLANT ASSETS 164

8.1 INTRODUCTION 164

8.2 VALUATION OF PLANT ASSETS AT ACQUISITION 164

8.3 ACCOUNTING FOR DISPOSAL OF PLANT ASSETS 167

8.4 POST-ACQUISITION EXPENDITURES 171

8.5 DEPRECIATION OF PLANT ASSETS 172

8.6 DEPRECIATION METHODS 174

8.7 REVISING DEPRECIATION RATES 177

Chapter 9 INTANGIBLE ASSETS AND NATURAL RESOURCES 182

9.1 BASIC PRINCIPLES OF ACCOUNTING FOR INTANGIBLE ASSETS 182

ASSETS 185

9.2 ACCOUNTING FOR SEPARATELY IDENTIFIABLE INTANGIBLE 185

9.3 ACCOUNTING FOR GOODWILL——AN UNIDENTIFIABLE INTANGIBLE ASSET 188

9.4 NATURAL RESOURCES 193

Chapter 10 CURRENT LIABILITIES 199

10.1 INTRODUCTION 199

10.2　NOTES PAYABLE 200

10.3　PAYROLL 202

Chapter 11 CORPORATION：ORGANIZATION AND STOCKHOLDERS’EQUITY 212

11.1　INTRODUCTION 212

11.2 ADVANTAGES OF THE CORPORATE FORM OF ORGANIZATION 212

11.3 DISADVANTAGES OF THE CORPORATE FORM OF ORGANIZATION 213

11.4 FORMATION OF A CORPORATION 214

Chapter 12 CORPORATION：OPERATION，DIVIDENDS AND EARNINGS PER SHARE 221

12.1 OPERATION AT A PROFIT OR LOSS 221

12.2 DIVIDENDS 223

12.3 BOOK VALUE OF STOCK 227

12.4 EARNINGS PER SHARE 229

Chapter 13 LONG-TERM LIABILITIES（BONDS PAYABLE） 234

13.1 INTRODUCTION 234

13.2 ADVANTAGES OF ISSUING BONDS 234

13.3 TYPES OF BONDS ISSUED BY CORPORATIONS 235

13.4 ACCOUNTING FOR TERM BONDS 237

13.5 ALLOCATING INTEREST AND AMORTIZING 240

13.6 BOND DISCOUNT AND PREMIUM IN THE BALANCE SHEET 244

Chapter 14 INVESTMENTS 247

14.1 OVERVIEW：WHY INVEST IN FINANCIAL INSTRUMENT 247

14.2 INVESTMENTS IN DIFFERENT SECURITIES 247

14.3 COST AND AMORTIZED COST METHOD 248

14.4 FAIR VALUE METHOD 250

14.5 EQUITY METHOD 254

Chapter 15 STATEMENT OF CASH FLOWS 260

15.1 PURPOSE OF THE STATEMENT OF CASH FLOWS 260

15.2 CLASSIFICATION OF CASH FLOWS 261

15.3 FORMAT OF STATEMENT OF CASH FLOWS 262

15.4 PREPARATION OF THE STATEMENT 263

15.5 SUMMARY OF CONVERSION TO CASH PROVIDED BY OPERATIONS 272

Chapter 16 BUSINESS COMBINATION AND CONSOLIDATED FINANCIAL STATEMENTS（EQUITY METHOD） 276

16.1 BUSINESS COMBINATION 276

16.2 ACCOUNTING FOR BUSINESS COMBINATIONS UNDER THE PURCHASE METHOD 276

16.3 EQUITY METHOD——A ONE-LINE CONSOLIDATION 278

16.4 DIFFERENCE BETWEEN INVESTMENT COST OF THE PARENT COMPANY AND THE BOOK VALUE OF THE NET ASSETS OF THE SUBSIDIARY 280

16.5 INTERCOMPANY PROFIT TRANSACTIONS——INVENTORIES 289

16.6 INTERCOMPANY PROFIT TRANSACTIONS——PLANT ASSETS 295

16.7 INTERCOMPANY PROFIT TRANSACTIONS——BONDS 298

REFERENCE BOOKS 308

Appendix Ⅰ AN ENGLISH-CHINESE GLOSSARY OF ACCOUNTING 309

Appendix Ⅱ NEWLY ADDED WORDS 346

Appendix Ⅲ KEY TO PART OF THE EXERCISES 348

Appendix Ⅳ PRESENT AND FUTURE VALUE INTEREST TABLES 354