财务会计理论与分析（英文版）

　　这套英文教科书，内容全面，架构完备，既包括基本的会计学原理、财务会计和管理会计，也包括高层次的专题会计、财务报告和报表分析。其中，《会计学原理见《财务会计入《管理会计》和《中级会计》的作者均是美国久负盛名的会计学教授，无论杰利·J．韦安特博土、唐纳德·E．基索博士，还是保罗·D．金梅尔博士、特里·D．沃菲尔德博士，在美国会计学界都具有重大影响和权威性。他们都是美国会计协会、美国注册会计师协会的成员，并曾服务于财务会计准则委员会（FASB）的重要部门，对于GAAP的修订及改革发展具有相当的影响。这些书是他们总结多年教学经验和专业研究经验精心编写而成，一经出版便备受瞩目和欢迎，并且已经成为美国高校会计教学中的必选书籍。尤其是《中级会计》一书，自1965年首次出版，至今已出版到第10版，每个版本都受到执烈欢迎，目前的第10版不仅增加了光盘，更增加了网上相关辅导和练习，使其成为更加完善的教学用书。

暂缺《财务会计理论与分析（英文版）》作者简介

Contents
1THEDEVELOPMENTOFACCOUNTINGTHEORY
TheEarlyHistoryofAccounting,AccountingintheUnited
StatesSince1930,TheEvolutionofthePhrase"Generally
AcceptedAccountingPrinciples",TheConceptual
FrameworkProject,TheBusinessReportingResearch
Project,TheRoleofEthicsinAccounting,International
AccountingStandards
2RESEARCHMETHODOLOGYANDTHEORIES
OFTHEUSESOFACCOUNTINGINFORMATION
ResearchMethodology,TheOutcomesofProviding
AccountingInformation,TheRelationshipBetween
Research,Education,andPractice
3INCOMECONCEPTS
TheNatureofIncome,IncomeRecognition,Income
Recipients
4FINANCIALSTATEMENTSI:THEINCOMESTATEMENT
TheEconomicConsequencesofFinancialReporting,Income
StatementElements,StatementFormat,TheValueof'
CorporateEarnings,InternationalAccountingStandards

5FINANCIALSTATEMENTSII:THEBALANCESHEET
ANDTHESTATEMENTOFCASHFLOWS
TheBalanceSheet.TheStatementofCashFlows,
DevelopmentStageEnterprises,InternationalAccounting
Standards
6INTERNATIONALACCOUNTING
lnternationalBusinessAccountinglssues,TheDevelopment
ofAccountingSystems,FrameworkforthePreparationand
PresentationofFinancialStatements,International
AccountingStandard5:AVisionfortheFuture
7WORKINGCAPITAL
DevelopmentoftheWOrkingCapitaIConcept,Current
Usage,ComponentsofWorkingCapital,Evaluationofa
Company'sWOrkingCapitalPosition,International
AccountingStandards,ModificationsoftheWorkingCapital
Concept
8LONG-TERMASSETSI:PROPERTYPLANT
ANDEQUIPMENT
Property,Plant,andEquipment,FinancialAnalvsisof
Property,PIant,andEquipment,CostAllocation,
Depreciation,AccountingfOrOilandGasProperties,Capital
andRevenueExpenditures,RecognitionandMeasurement
Issues,InternationalAccountingStandards
9LONG-TERMASSETSII:INVESTMENTS
ANDlNTANGIBLES
InvestmentsinEquitySecurities,InvestmentsinDebt
Securities,PermanentDeclineinFairValue,Ittipairmentof
InvestmentsinUnsecuritizedDebt,Intangibles,International
AccountingStandards

10LONG-TERMLIABILITIES
TheDefinitionofLiabilities,RecognitionandMeasurement
ofLiabilities,DebtversusEquitYTfoubleDebtRestructuring,
FinancialAnalysisofLong-TCrmDebt,International
AccountingStandards
11ACCOUNTINGFORINCOMETAXES
HistoricalPerspective,TheIncomeTaxAllocationIssue,
PermanentandTCmporaryDifferences,Alternative
InterperiodTaxAllocationMethods,SFASNo109,FinanciaI
AnaIysisofIncomeTaxes,InternationalAccounting
Standards
12LEASES
CriteriaforClassiIyingLeases,AccountingandReportingby
LesseesUnderSFASNo13,AccountingforLoanOrigination
FeesandCosts,FinancialAnalysisofLeases,International
AccountingStandards
13PENSIONSANDOTHERPOSTRETIREMENTBENEFITS
HistoricalPerspective,AccountingforthePensionFund,The
EmployeeRetirementIncomeSecurityAct,Other
PostretirementBenefits,FinancialAnalysisofRetirement
Benefits,InternationalAccountingStandards
14EQUITY
TheoriesofEquitY,DefinitionofEquity,RecordingEquitY
FinancialAnalysisofEquityInternationalAccounting
Standards

15ACCOUNTlNGFORMULTlPLEENTlTIES
BusinessCombinations,ConsoIidations,Theoriesof
Consolidation,MinorityInterest,Drawbacksof
Conso1idation,SegmentReporting,TenderOffers,Push-
DownAccounting,ForeignCurrencyTranslation,
InternationalAccountingStandards
16FINANCIALREPORTINGDISCLOSUREREQUIREMENTS
ANDETHICALRESPONSIBILITIES
DisclosureRequirements,EthicalResponsibilities,
InternationalAccountingStandards
INDEX