- 作 者：K.FRED SKOUSEN，EARL K.STICE AND JAMES D.STICE著
- 出 版 社：北京：中国财政经济出版社
- 出版年份：2002
- ISBN：7500561563
- 标注页数：1375 页
- PDF页数：1411 页
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Part 1 Foundations of Financial Accounting 2
1 Financial Reporting 2
2 A Review of the Accounting Cycle 44
3 The Balance Sheet and Notes to the Financial Statements 98
4 The Income Statement 158
5 The Statement of Cash Flows 222
Part 2 Primary Activities of a Business 308
SECTION 1 OPERATING ACTIVITIES 308
6 The Revenue/Receivables/Cash Cycle 308
7 Complexities of Revenue Recognition 370
8 Cost of Goods Sold and Inventory:ldentification and Valuation 422
9 Cost of Goods Sold and Inventory:Estimation and Noncost Valuation 488
SECTION 2 FINANCING ACTIVITIES 534
10 Debt Financing 534
11 Equity Financing 600
SECTION 3 INVESTING ACTIVITIES 676
12 Investments in Noncurrent Operating Assets—Acquisition 676
13 Investments in Noncurrent Operating Assets—Utilization and Retirement 738
14 Investments in Debt and Equity Securities 792
Part 3 Additional Activities and Common Disclosures of a Business 858
15 Leases 858
16 Income Taxes 920
17 Employee Compensation—Payroll,Pensions,and Other Compensation lssues 972
18 Derivatives,Contingencies,Business Segments,and Interim Reports 1048
Part 4 Other Dimensions of Financial Reporting 1100
19 Earnings Per Share 1100
20 Accounting Changes and Error Corrections 1140
21 Analysis of Financial Statements 1184