| *完成訂單後正常情形下約兩周可抵台。 *本賣場提供之資訊僅供參考,以到貨標的為正確資訊。 印行年月:202402*若逾兩年請先於私訊洽詢存貨情況,謝謝。 台灣(台北市)在地出版社,每筆交易均開具統一發票,祝您中獎最高1000萬元。 書名:財務報告導論=Introduction to Financial Reporting-英文 ISBN:9787550460997 出版社:西南財經大學 著編譯者:薄瀾 張微微 頁數:316 所在地:中國大陸 *此為代購商品 書號:1650695 可大量預訂,請先連絡。 【台灣高等教育出版社簡體書】 財務報告導論=Introduction to Financial Reporting-英文 787550460997 薄瀾 張微微 內容簡介 本教材建立了財務報告的基本體系,涵蓋了財務會計的基礎內容及報表編製的核心內容。本教材的基本素材篩選自英文原版教材,在傳統財務報告教學體系基礎上,吸收國際會計研究理論和實務的精髓,結合國內學生的學習特點,有重點地對符合國際財務報告準則的報表編製方法進行了介紹。教材內容做到了通俗易懂、由淺入深、逐層提高,表述形式與習題設計更符合國內學生的思維習慣、價值觀念與文化特徵。 本教材的適用對象為高等院校經濟學類、管理學類本科生,尤其是會計學、財務管理、金融學等專業的本科生,以及經濟管理類低年級學術型碩士研究生、國內留學生、MBA(工商管理碩士)學生、備考ACCA(國際註冊會計師)的學生等。目錄 Chapter 1 Statements of Profit or Loss: Sole Traders1 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 詳細資料或其他書籍請至台灣高等教育出版社查詢,查後請於PChome商店街私訊告知ISBN或書號,我們即儘速上架。 |