會計英語（第4版） 下載 mobi epub pdf 電子書 2024

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內容簡介

　　由葉建芳和孫紅星編著的《會計英語（第4版）》分為九章，一至第三章是對會計的性質以及會計信息産生過程的敘述；第四至第八章是關於資産、負債和所有者權益的確認、計量和報告；第九章是關於有關企業經營活動對現金流量錶的影響，以及如何編製現金流量錶。為瞭滿足讀者需要，最後附錄中有主要報錶的中英文對照錶。

目錄

1　An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements
Balance Sheet
Income Statement
Statement of Owner's Equity Statement of Retained Earnings
Cash FlowStatement
1.5 Accounting and its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation?
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting
Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2　Recording Transactions
2.1 Economic Events and Business Documents
……

精彩書摘

　　America Online, Inc. (AOL) provides Internet access to millions of subscribers throughout the world. AOL is listed on the New York Stock Exchange (NYSE) and is registered with the Securities & Exchange Commission (SEC) pursuant to the Securities Exchange Act of 1934. During its fiscal years ended June 30, 1995 and June 30, 1996, AOL undertook extensive advertising efforts to rapidly expand its customer base. These efforts included distributing millions of computer disks containing AOL start-up software and paying computer equipment manufacturers to bundle the startup software with their computers. The company capitalized the expenditures as an asset, " Deferred Membership Acquisition Costs (DMAC) " ,thus defemng the advertising costs as an asset rather than an expense. Effective July 1, 1995, AOL changed the period over which it amortized these acquisition costs from twelve and eighteen months to twenty-four months, resulting in an increase in reported net income of $ 48:106 million. As a result of this accounting change, AOL reported net income of $ 30 nullion for the fiscal year.
　　ended June 30, 1996, rather than a loss of $ 18 million. This aggressive accounting method allowed AOL to report profits for six of the eight quarters during fiscal 1995 and 1996. According to the SEC, if AOL would have expensed the costs, as required under generally accepted accounting principles (GAAP) , they would have reported losses in each of the 8 quarters in fiscal years 1995 and 1996. By September 1996, these deferred advertising costs reached $ 385 million. Finally, in October 1996, AOL announced that it wrote-off the $ 385 million balance of capitalized DMAC at September 30, 1996 because the company believed "it no longer has an adequate accounting bases to support recognizing deferred subscriber acquisition costs as an asset," and would expense all such costs from October 1, 1996 forward. The write-off resulted in a.reported net loss of $ 354 million for the three months ended September 30, 1996 on revenues of $ 350 million.
　　On May 15, 2000, AOL agreed to pay a $ 3.5 million penalty and restate its operating results from 1995 and 1996 to reflect the proper accounting treatment of the advertising costs tosettle Securities and Exchange Commission (SEC) allegations that the Internet provider improperly accounted for its advertising and marketing costs during 1995 and 1996. Citing Statement of Position 93-7 , the SEC argued that AOL could not properly capitalize the costs as assets unless they could demonstrate that, based on past experience, the probabie future revenues from new customers will exceed future costs, and that the historical evidence upon which it bases its recoverability analysis is relevant and reliable. The SEC concluded that AOL could not reliably satisfy these requirements given the unstable business environment and 'highly competitive nature of the Intemet marketplace.
　　Answer the following questions:
　　1. AOL's expenditures for the direct cost of providing software to potential customers and bundling the software with original computer equipment were classified for accounting purposes as "deferred subscriber acquisition costs," a form of marketing cost. Are advertising expenditures generally treated as an expense for the current period or deferred as an asset for accounting purposes？
　　2. AOL capitalized a portion of subscriber acquisition costs incurred during fiscal 1995 (6/30/95) and 1996 (6/30/96) as a long-term intangible asset. Indicate the difference between this type of cost compared to a tangible asset, such as property and equipment.
　　3.1ndicate how the cost of intangible assets is expensed.
　　4.1ndicate the amortization method that is generally used to allocate the cost of intangible assets.
　　5. US GAAP requires capitalization of expenditures that have reliable evidence of expected future benefits extending beyond the current accounting period. Expenditures that give rise to expect future benefits should be capitalized as an asset rather than expensed in the period incurred. Indicate the future benefits that AOL expected from these subscriber acquisition costs. Also, indicate the number of periods over which these benefits would likely be realized.
　　6. The period over which AOL amortized subscriber acquisition costs initially was twelve and eighteen months. Effective July 1, 1995, when these total deferred costs on AOL' s balance sheet was $ 26 million, the Company began amortizing the capitalized costs over a twenty-four month life. As of September 30, 1996, AOL again changed accounting methods. From the first quarter of fiscal year 1997 (9/30/96) to the present, subscriber acquisition costs are written off as an expense in the period of incurrence. Indicate how the estimated useful life of an intangible asset is determined.
　　7. Explain the similarity and differences in the accounting for amortization and depreciation.
　　8. AOL wrote off the unamortized balance of $ 385 million in deferred subscriber acquisition costs in the first quarter of fiscal year 1997 ( September 30, 1996) resulting in earnings for that quarter of $ 19.0 million becoming a'reported loss of $ 353.7 million. Indicate the business conditions that would cause a company to expense the entire cost of an intangible asset in one accounting period.
　　9.1ndicate how AOL will likely report. the $ 3.5 million civil penalty in its fiscal year 2000 (6/30/00) financial statements.
　　10. AOL agreed to pay a $ 3.5 million civil penalty and treat customer acquisition costs as expenses in the period in which they were incurred without admitting any wrongdoing. As a result, AOL will restate historical results from 1995 to 1996 to reflect that changed treatment. Do you think that the settlement of the charges brought by the SEC will have a significant impact on the company's future operations？
　　……

前言/序言

會計英語（第4版） 下載 mobi epub pdf txt 電子書 格式

評分☆☆☆☆☆

是全英文的，英語渣渣的我估計要很長時間纔能懂

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很快很好，快遞小哥很負責

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送貨很及時，很滿意，一直支持京東！

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質的要求，對教育規律的把握，對教學藝術的領悟，對教學特色的追求。

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非常滿意

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1.1 Accounting is an Information System

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哈哈哈哈，說說我的購書經曆吧，自下單起之後我一直焦急的等待著京東商城“提交訂單——完成”這一過程。可能是由於本人在京東購買圖書的時間每每總處於優惠活動高峰期（當然我相信絕大部分書友可能都是在這一時段下手的。。。嗬嗬嗬），[SM]加上京東在新浪微博等處的網絡宣傳活動做得非常成功，也吸引瞭更多的購書、藏書的愛書之人，因此在收獲包裹這一過程上我等待的有點久（具體原因是由於在訂單中存在有部分商品需要從外地調貨過來的情況——想想就覺得會很麻煩，但愛書的心切還是讓我毅然決然。。。），我想可能各個城市的京東庫房在活動期間一定是忙得不可開交，也完全能夠理解，以及快遞公司的派件員們的辛苦，十分感謝！大概上我等瞭有一個星期左右的時間，由於經常買書的緣故，位於我所居住的那個區域的派件小哥都認識我瞭，這不免讓我有點小尷尬。小哥跟我說以後在網上買書可以多下些單，因為對於他們而言，每成功派送一個派件就可以多拿一塊錢。當時我覺得心中很五味陳雜，這恐怕也是我一直選擇在京東購物的一個小原因，不知道其他的快遞公司是否也有這樣的規定，所以我也盡量做到能夠在滿足我所需的購物優惠政策下盡可能的將訂單分配到最多，並且也可以享受到更多的優惠福利。每次在小哥那裏取件的時候都覺得蠻自豪的，嘿嘿。。。 下麵講一下商品本身的部分。 首先，京東發貨的包裹質量嚮來都是較高的，我曾經也像很多人一樣貨比三傢的在同類大型專業圖書網購商城購買過，比較後發現京東的包裝是相對認真負責的，訂單商品較少時選擇以雙層塑料包裝的形式，雖然沒有像其他商傢會使用較小型的瓦楞紙箱，但包裝是做的相當用心的；商品較多時采用紙箱包裝也一定花費瞭相當的工夫，充分體現瞭京東商城的服務品質。且包裹內的訂單存根詳細準確。 其次，由於我是一個十分愛惜書籍的人，對圖書的質量也比較在乎，本著藏書的心態大過讀書，我對商品本身的質量要求還是比較高的。具體到商品個體上，但凡是齣版商提供外塑料包裝膜的書籍幾乎不存在破損毀壞的情況，因為在運送包裹的過程裏難免不發生磕磕碰碰的情況，有時會有塑料膜開裂的現象，但書體本身是完好無損的，拆開後也沒有發現有其他質量上的問題，新品成色很高。而凡是不提供外塑料包裝膜的書籍質量依舊能保持很好的水平，這一點我覺得很難得，封麵磨損少、幾乎無劃痕汙漬破爛變形等情況；內頁也少有摺痕凹損的情況。每次拆包裹的時候那種滿意欣喜的情緒真是不言而喻。 最後，提一下售後服務的部分。因為湊單的原因導緻一些我個人操作上的失誤，在撥打瞭京東的客服電話後接綫員以積極誠懇的態度解決瞭我的訂單上存在的問題，並且因為我本人對優惠後動的在意而認真地為我解答瞭疑問，在此也錶示感謝。 [QY][SZ][NRJJ]

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1.5 Accounting and its Profession

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