Financial Accounting (IFRS) (3版)

Financial Accounting 3/e IFRS Edition 作者：Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu ISBN：9789814962582 版次：3 年份：2021 出版商：Cengage Learning 頁數/規格：864頁/平裝彩色 內容簡介 完整版除了含括精華版的特色外，新增特色如下： 為因應會計本科系學生或一個星期三個小時課程使用，內容更完整，為符合本科系學生程度，習題份量更多，增加進階習題，也可以用來作為會計師準備的參考資料。 從開始到會計循環之前，精華版第2章範例原本含括服務業(High Speed Company)，完整版改為以買賣業為主(HoHo Tea Company)，取代服務業，包含存貨的考量，第3章範例也加入存貨科目加以演練，增加例子廣度。 目錄 Table of Contents PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE. 1. Accounting Information: Users and Uses. 2. Financial Statements: An Overview. 3. The Accounting Cycle: The Mechanics of Accounting. 4. Completing the Accounting Cycle. 5. Internal Controls: Ensuring the Integrity of Financial Information. PART II: OPERATING ACTIVITIES. 6. Cash 7. Receivables. 8. Inventory and the Cost of Sales 9. Completing the Operating Cycle. PART III: INVESTING AND FINANCING ACTIVITIES. 10. Investments: Property, Plant, and Equipment and Intangible Assets. 11. Financing: Long-Term Liabilities. 12. Financing: Equity. 13. Investments: Debt and Equity Securities. PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING. 14. Statement of Cash Flows. 15. Analyzing Financial Statements.