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高級財務(wù)會計(英文版) 版權(quán)信息
- ISBN：9787522302546
- 條形碼：9787522302546 ; 978-7-5223-0254-6
- 裝幀：一般膠版紙
- 冊數(shù)：暫無
- 重量：暫無
- 所屬分類：>>
高級財務(wù)會計(英文版) 內(nèi)容簡介
《不錯財務(wù)會計》課程是會計學(xué)專業(yè)本科生的必修課程之一，是《中級財務(wù)會計》課程的延續(xù)和深化。但與《中級財務(wù)會計》主要講解基本會計理論及會計實務(wù)不同，本課程主要探討財務(wù)會計學(xué)科領(lǐng)域一些特殊和復(fù)雜經(jīng)濟業(yè)務(wù)的核算理論及實務(wù)。目前國內(nèi)很多高校都開設(shè)了ACCA及CPA（CANADA）等全英文專業(yè)，開展了全英文或雙語教學(xué)，《Advanced Finan Accounting》（或同類課程）均為核心必修課。但當(dāng)前國內(nèi)ACCA專業(yè)以及其他全英文會計專業(yè)，教材的選擇上基本使用國外原版教材。國外原版教材固然原汁原味，內(nèi)容上也經(jīng)常更新，但多數(shù)原版教材未能兼顧中國會計準(zhǔn)則及相關(guān)法律法規(guī)，其編排格式也不符合國內(nèi)學(xué)生閱讀習(xí)慣，內(nèi)容過于龐雜而不夠精煉。在實際教學(xué)工作中，作者深刻感受到，沒有一本合適的全英文教材，教學(xué)的效果已受到影響。因此為適應(yīng)當(dāng)前高校會計學(xué)專業(yè)全英文及雙語教學(xué)需要，亟待編著一部全英文教材。另外對于國外留學(xué)生來中國留學(xué)，全英文教學(xué)的順利開展，也急需既能體現(xiàn)靠前規(guī)則慣例又能反映中國特色體系的全英文會計教材。本全英文教材主要依據(jù)近期新靠前財務(wù)報告準(zhǔn)則（IFRS），結(jié)合美國GAAP以及我國各項新準(zhǔn)則、相關(guān)的會計準(zhǔn)則補充規(guī)定和解釋性文件，以及國內(nèi)外財務(wù)會計理論和實務(wù)方面的研究成果，在理論闡述和現(xiàn)行會計準(zhǔn)則比較分析的基礎(chǔ)上，通過大量案例的形式，以生動、細(xì)致、系統(tǒng)和全面地闡述不錯財務(wù)會計領(lǐng)域各項經(jīng)濟業(yè)務(wù)的核算方法及其理論和制度依據(jù)。本教材每章附大量的復(fù)習(xí)思考及練習(xí)題，以及關(guān)鍵會計術(shù)語的中英文對照。
高級財務(wù)會計(英文版) 目錄
Chapter 1 Business Combination
1.1 Definition of business combination
1.2 Motives for business combinations
1.3 Classification of business combinations
1.4 Accounting for business combination
1.5 Comparison of accounting methods for business combination
1.6 Information disclosure of business combination
Chapter 2 Basic Issues of Consolidated Financial Statements
2.1 Introduction of consolidated financial statements
2.2 Theory for the preparation of consolidated financial statements
2.3 Push-down accounting adopted by combined entity
Chapter 3 Consolidated Financial Statements—At the Date of Acquisition
3.1 Preparing consolidated financial statements-in the case of fully ownership
3.2 Preparing consolidated financial statements-in the case of partial ownership
Chapter 4 Consolidated Financial Statements—After the Date of Acquisition
4.1 Internal record keeping method applied by parent company to account for investment in subsidiary
4.2 Preparing consolidated financial state ments-full o wnership acquisition without common control
4.3 Preparing of consolidated financial statements-partial ownership acquisition without common control
4.4 Preparation of consolidated financial statements-acquisition under common control
4.5 Consolidated cash flow statement of group
Chapter 5 Consolidated Financial Statements—Inter—Company Transactions and Deferred Income Tax
5.1 Inter-company inventory transfer
5.2 Inter-company transactions of depreciable assets
5.3 Inter-company receivables and payables
5.4 Influence of unrealized profits or loss on non-controlling interests within the group
5.5 Deferred income tax in group financial state ments
Chapter 6 Consolidated Financial Statements-VIE Structure
6.1 Definition and consolidation of the VIE structure
6.2 Consolidation of VIE
6.3 Information disclosure of VIE structure
Chapter 7 Ownership Patterns and Post-acquisition Stock Transactions
7.1 Indirect subsidiary control, connecting affiliation and mutual ownership
7.2 Step acquisition
7.3 Post-acquisition stock transactions
Chapter 8 Employee Benefits
8.1 The basic concepts of employee benefits
8.2 Classification of employee benefits
8.3 Post-employment benefits
8.4 Multi-employer plans
8.5 Other long term benefits
8.6 Illustrations
Chapter 9 Leases
9.1 The definition of lease
9.2 Lease components and non-lease components
9.3 Lease modification
9.4 Lessee accounting
9.5 Exemption from single lessee accounting model
9.6 Lessor accounting
9.7 Sale and lease back transactions
9.8 Presentation
Chapter 10 Share-based Payment
10.1 What is share-based payment transaction
10.2 How many types of share-based payment transactions
10.3 Vesting conditions
10.4 Recognition and measurement of share-based payment transactions
Chapter 11 Derivative Financial Instruments
11.1 The basic concepts of derivative financial instruments
11.2 Classification and valuation of derivatives
11.3 Compound financial instruments
11.4 Embedded derivatives
11.5 Hedge accounting
Chapter 12 Foreign Currency Transactions
12.1 Basic concepts
12.2 Accounting requirements for foreign currency transactions
12.3 Ilustration of foreign currency transactions
12.4 Accounting treatment on the date of balance sheet
Chapter 13 Translation and Consolidation of Foreign Currency Financial Statements
13.1 Basic concepts
13.2 Different functional currency from the reporting entity
13.3 Same functional currency as the reporting entity
13.4 Illustration of translation method
13.5 Consolidation of foreign currency financial statements
References
1.1 Definition of business combination
1.2 Motives for business combinations
1.3 Classification of business combinations
1.4 Accounting for business combination
1.5 Comparison of accounting methods for business combination
1.6 Information disclosure of business combination
Chapter 2 Basic Issues of Consolidated Financial Statements
2.1 Introduction of consolidated financial statements
2.2 Theory for the preparation of consolidated financial statements
2.3 Push-down accounting adopted by combined entity
Chapter 3 Consolidated Financial Statements—At the Date of Acquisition
3.1 Preparing consolidated financial statements-in the case of fully ownership
3.2 Preparing consolidated financial statements-in the case of partial ownership
Chapter 4 Consolidated Financial Statements—After the Date of Acquisition
4.1 Internal record keeping method applied by parent company to account for investment in subsidiary
4.2 Preparing consolidated financial state ments-full o wnership acquisition without common control
4.3 Preparing of consolidated financial statements-partial ownership acquisition without common control
4.4 Preparation of consolidated financial statements-acquisition under common control
4.5 Consolidated cash flow statement of group
Chapter 5 Consolidated Financial Statements—Inter—Company Transactions and Deferred Income Tax
5.1 Inter-company inventory transfer
5.2 Inter-company transactions of depreciable assets
5.3 Inter-company receivables and payables
5.4 Influence of unrealized profits or loss on non-controlling interests within the group
5.5 Deferred income tax in group financial state ments
Chapter 6 Consolidated Financial Statements-VIE Structure
6.1 Definition and consolidation of the VIE structure
6.2 Consolidation of VIE
6.3 Information disclosure of VIE structure
Chapter 7 Ownership Patterns and Post-acquisition Stock Transactions
7.1 Indirect subsidiary control, connecting affiliation and mutual ownership
7.2 Step acquisition
7.3 Post-acquisition stock transactions
Chapter 8 Employee Benefits
8.1 The basic concepts of employee benefits
8.2 Classification of employee benefits
8.3 Post-employment benefits
8.4 Multi-employer plans
8.5 Other long term benefits
8.6 Illustrations
Chapter 9 Leases
9.1 The definition of lease
9.2 Lease components and non-lease components
9.3 Lease modification
9.4 Lessee accounting
9.5 Exemption from single lessee accounting model
9.6 Lessor accounting
9.7 Sale and lease back transactions
9.8 Presentation
Chapter 10 Share-based Payment
10.1 What is share-based payment transaction
10.2 How many types of share-based payment transactions
10.3 Vesting conditions
10.4 Recognition and measurement of share-based payment transactions
Chapter 11 Derivative Financial Instruments
11.1 The basic concepts of derivative financial instruments
11.2 Classification and valuation of derivatives
11.3 Compound financial instruments
11.4 Embedded derivatives
11.5 Hedge accounting
Chapter 12 Foreign Currency Transactions
12.1 Basic concepts
12.2 Accounting requirements for foreign currency transactions
12.3 Ilustration of foreign currency transactions
12.4 Accounting treatment on the date of balance sheet
Chapter 13 Translation and Consolidation of Foreign Currency Financial Statements
13.1 Basic concepts
13.2 Different functional currency from the reporting entity
13.3 Same functional currency as the reporting entity
13.4 Illustration of translation method
13.5 Consolidation of foreign currency financial statements
References
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