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Jingdong book

高级财务会计专题

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高级财务会计专题

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《高级财务会计专题》是针对具有一定财务会计理论基础的读者而编写的。《高级财务会计专题》主要围绕当前财务会计学的难点、热点问题进行研究,主要包括所得税、长期股权投资、外币报表折算、物价变动、企业合并、合并会计报表的编制、分部报告等专题,结合2006年财政部颁布的新的企业会计准则,借鉴国际会计惯例进行专题讨论。
《高级财务会计专题》具有系统性、前瞻性、通俗性等特点,适用对象为财经类专业的研究生,也可作为财经类专业高年级学生的学习用书。
Catalogue

第一章 所得税会计
第一节 会计收益与应税收益的差异分析
第二节 资产和负债的计税基础
第三节 暂时性差异
第四节 递延所得税资产和负债的确认
第五节 所得税的确认和计量
第六节 所得税会计的信息披露

第二章 外币报表折算方法
第一节 现行汇率法
第二节 区分流动与非流动性项目法
第三节 区分货币与非货币性项目法
第四节 时态法
第五节 几种外币报表折算方法的对比
第六节 美国和国际会计准则委员会对外币报表折算方法的选择及其变化
第七节 我国外币报表折算方法

第三章 物价变动会计
第一节 物价变动会计概述
第二节 不变币值会计
第三节 现行成本会计
第四节 现行成本/不变币值会计

第四章 长期股权投资会计
第一节 长期股权投资核算概述
第二节 长期股权投资的初始计量
第三节 长期股权投资的后续计量
第四节 成本法与权益法的转换
第五节 长期股权投资的期末计价和处置
第六节 长期股权投资的信息披露

第五章 企业合并
第一节 企业合并及其方式
第二节 同一控制下企业合并的会计处理
第三节 非同一控制下企业合并的会计处理

第六章 合并会计报表编制的一般方法
第一节 合并会计报表概述
第二节 合并资产负债表
第三节 合并利润表
第四节 合并现金流量表

第七章 复杂股权结构下合并会计报表的编制
第一节 合并结构
第二节 父→子→孙结构下合并报表的编制
第三节 关联附属结构下合并报表的编制
第四节 母子公司相互持股下合并报表的编制
第五节 子公司之间相互持股下合并报表的编制

第八章 分部财务报告
第一节 分部财务报告概述
第二节 分部的识别
第三节 报告分部的确定
第四节 报告分部的信息披露

主要参考书目

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Brand Jingdong book
Brand Origin China

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