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Jingdong book

现代高级会计

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Jingdong book

现代高级会计

Name: 现代高级会计
Brand: Jingdong book
SKU: 3110068391
Price: 35.01 USD
Availability: OutOfStock

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《现代高级会计》是美国南加州大学拉森教授编写的《现代高级会计》（第10版），由立信会计出版社与麦格劳一希尔公司合作以影印改编形式在中国国内出版。《现代高级会计》是我国当前可以见到的美国大学高级会计学教材中的最新版本。《现代高级会计》自1975年第一版出版以来已重版十次，持续获得读者高度赞赏，是一本有影响的优秀高级会计教材。《现代高级会计》可作为国内大学会计专业本科生、研究生高级会计课程教材。
《现代高级会计》的特点主要有两个方面：
第一，取材新，书中有很多其他美版教材不具有的内容，例如：（1）第1章反映了美国安然事件后作出会计整肃要求的萨班·奥克斯莱法案（2002年），并引述了美国注册会计师协会等的相关文件。（2）许多题材重新引述了美国证券交易委员会纠正错误会计实践的《会计及审计执行文件》。（3）反映了美国财务会计准则委员会和国际会计准则委员会的准则趋同计划和多处不同点的对比。
第二，简要。近年美版大学高级会计学教材多在结构上显得偏颇，使如合并报表题材中含有大量较低层次簿记性操作，而且往往这部分内容占相当大篇幅。而《现代高级会计》这些内容压缩，却仍概括了所有重点，从而可以较少课时达到基本相同的效果，值得向我国读者推荐。
编者在《现代高级会计》的编辑过程中，充分考虑两国法制的差别，某些会计题材在中短期内没有迅速趋同的前景。从实际效果出发，压缩和删减了非营利组织会计。此外，美版会计教材大多配有丰富的习题，篇幅过大。考虑到我国一般教学计划中没有这样大的课时比重，对习题部分也作了精简。

Catalogue

序
第1章高级会计中的道德问题

第1篇合伙及分支机构会计
第2章合伙企业：组织与经营
第3章合伙企业的清算与合并；合资企业
第4章分支机构会计；联合财务报表

第2篇企业合并与合并财务报表
第5章企业合并
第6章合并财务报表：购并日的合并财务报表
第7章合并财务报表：购并日后的合并财务报表
第8章合并财务报表：集团内公司间业务
第9章合并财务报表：所得税、现金流量与分期购取
第10章合并财务报表中的特殊问题

第3篇国际会计：分部报告、中期报告、对证券交易委员会的报告
第11章国际会计准则；外币交易会计
第12章外币财务报表的折算
第13章分部报告、中期报告、证券交易委员会要求的报告

第4篇信托会计
第14章破产、清算与重组
第15章遗产与信托

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Jingdong book

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