Paperback. Pub Date :2012-09-01 Pages: 303 Language: Chinese Publisher: Electronic Industry Press Information Title: Intermediate Accounting Price: 35 yuan Author : Feng research editor Publisher: Electronic Industry Press Publication Date : 2012 -9-1ISBN: 9787121181863 words: 426.000 yards : 303 Edition : 1 Binding: Paperback Folio: 16 weight : Editor's Summary Intermediate Accounting course is accounting . financial management expertise required course . the course on the basis of accountin.

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Bibliographic Details

Title: Intermediate Financial Accounting(Chinese Edition)
Publisher: ???????
Publication Date: 2012
Language: English
ISBN 10: 712118186X
ISBN 13: 9787121181863
Binding: paperback
Condition: New

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Synopsis

“中级财务会计”课程是会计专业、财务管理专业的必修课，该门课程是在会计学（基础会计）的基础上开设的，主要围绕“企业会计准则——基本准则”及“企业会计准则———存货”等38项具体会计准则，阐述六大会计要素的确认、计量与记录方法，财务会计报告的内容及编制，以及会计调整事项等。《中级财务会计》主要针对独立学院等应用型本科学生的特点而编写，强调会计基础知识的掌握和会计核算方法的应用。第1章总论1.1财务会计概述1.2会计基本假设与会计基础1.3会计信息质量要求1.4会计要素及其确认与计量原则课后习题第2章货币资金及应收项目2.1库存现金2.2银行存款2.3其他货币资金2.4应收及预付款项课后习题第3章存货3.1存货的确认和初始计量3.2存货的发出计量3.3存货的期末计量3.4原材料核算3.5周转材料核算3.6存货清查课后习题第4章长期股权投资4.1长期股权投资的确认和初始计量4.2长期股权投资的后续计量4.3长期股权投资核算方法的转换及处置课后习题第5章固定资产5.1固定资产的确认和初始计量5.2固定资产的后续计量5.3固定资产的处置课后习题第6章投资性房地产6.1投资性房地产的特征与范围6.2投资性房地产确认和初始计量6.3投资性房地产后续计量6.4投资性房地产的处置课后习题第7章无形资产7.1无形资产概述7.2无形资产确认和初始计量7.3无形资产内部开发费用确认7.4无形资产的后续计量7.5无形资产的处置7.6其他长期资产课后习题第8章流动负债8.1流动负债概述8.2的短期借款8.3应交税费8.4应付职工薪酬8.5其他流动负债课后习题第9章长期负债9.1长期负债概述9.2长期借款9.3应付债券9.4长期应付款课后习题第10章债务重组10.1债务重组概述10.2债务重组的会计处理课后习题第11章所有者权益11.1所有者权益概述11.2实收资本11.3资本公积11.4留存收益课后习题第12章收入、费用和利润12.1收入12.2费用12.3利润课后习题第13章财务报告13.1财务报告概述13.2资产负债表13.3利润表13.4现金流量表13.5附注课后习题参考文献

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