高级会计学

作者简介

高级会计学：英文本，ISBN：9787810497671，作者：（美）Floyd A.Beams等著

书籍目录

Preface

Chapter 1 Business Combinations

Chapter 2 Stock Investments--Investor Accounting and Reporting

Chapter 3 An Introduction to Consolidated Financial Statements

Chapter 4 Consolidation Techniques and Procedures

Chapter 5 Intercompany Profit Transactions--Inventories

Chapter 6 Intercompany Profit Transactions--Plant Assets

Chapter 7 Intercompany Profit Transactions--Bonds

Chapter 8 Consolidations--Changes in Ownership Interests

Chapter 9 Indirect and Mutual Holdings

Chapter 10 Subsidiary Preferred Stock，Consolidated Earnings per Share，and Consolidated Income Taxation

Chapter 11 Consolidated Theories，Push-Down Accounting，and Corporate Joint Ventures

Chapter 12 Accounting for Branch Operations

Chapter 13 Foreign Currency Concepts and Transactions

……

Glossary

Index

 高级会计学下载