- 财务报告导论(第2版十四五普通高等教育精品系列教材)(英文版)
- - 作者：编者:薄澜//张微微|责编:孙婧
  - 出版社：西南财大
  - ISBN：9787550460997
  - 出版日期：2024/02/01
  - 页数：316
- 售价：20.8

内容大纲
本教材建立了财务报告的基本体系，涵盖了财务会计的基础内容及报表编制的核心内容。本教材的基本素材筛选自英文原版教材，在传统财务报告教学体系基础上，吸收国际会计研究理论和实务的精髓，结合国内学生的学习特点，有重点地对符合国际财务报告准则的报表编制方法进行了介绍。教材内容做到了通俗易懂、由浅入深、逐层提高，表述形式与习题设计更符合国内学生的思维习惯、价值观念与文化特征。
本教材的适用对象为高等院校经济学类、管理学类本科生，尤其是会计学、财务管理、金融学等专业的本科生，以及经济管理类低年级学术型硕士研究生、国内留学生、MBA（工商管理硕士）学生、备考ACCA（国际注册会计师）的学生等。
作者介绍
目录
Chapter 1 Statements of Profit or Loss： Sole Traders
  1．1  Introduction to the Statement of Profit or Loss
  1．2  Gross Profit and Net Profit
    1．Gross Profit
    2．Net Profit
  1．3  Preparation of a Trading and Profit and Loss Account
  1．4  Preparation of a Statement of Profit or Loss
Chapter 2 Statement of Financial Position
  2．1  Contents of the Statement of Financial Position
    1. Assets
    2．Liabilities
    3. Capital
  2．2  Format of the Statement of Financial Position
  2．3  No Double Entry in Statements of Financial Position
  2．4  Drawing up a Statement of Financial Position
  Exercise
Chapter 3 Statements of Profit or Loss and Statements of Financial
  Position： Further Considerations
  3．1  Returns Inwards and Returns Outwards
  3．2  Carriage Inwards and Carriage Outwards
  3．3  The Second Year of a Business
    1．Adjustments Needed for Inventory
    2．Ledger Accounting for Inventory
    3．Other Expenses in the Trading Account
Chapter 4 Inventory
  4．1  IAS 2 Inventories
  4．2  Cost of Goods Sold
    1. Recap
    2．Inventories Written off or Written down
    3．Inventory Destroyed or Stolen and Subject to an Insurance Claim
    4．Counting Inventory
    5．Accounting for Opening and Closing Inventories
  4．3  Measurement of Inventories
    1．Applying the Lower of Cost and NRV
    2．Determining the Cost of Inventory
……
Chapter 5 Irrecoverable Debts and Allowance for Receivables
Chapter 6 Depreciation： Calculations and Double Entry
Chapter 7 Accruals and Prepayments
Chapter 8 Provisions and Contingencies
Chapter 9 Tangible Non-current Assets
Chapter 10 Intangible Non-current Assets
Chapter 11 Introduction to Company Accounting
Chapter 12 Preparation of Financial Statements for Companies
Chapter 13 Statement of Cash Flows
Chapter 14 An Introduction to Financial Analysis

内容大纲

作者介绍

目录

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