財務會計(IFRS版) (5版)
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產品介紹
因應國際化潮流,掌握經濟環境脈動,全書以國際會計準則(IFRS) 為撰寫導向,透過知名企業案例,讓讀者輕鬆釐清會計觀念及提升解析問題能力,將會計學理論與實務觀念結合。
IFRS 9「金融工具」生效後,金融資產的分類原則較原有IAS 39「金融工具:認列與衡量」更為嚴謹。為因應此一修訂,第13 章「投資」採用IFRS 9 之金融資產之分類與衡量重新進行增修,以符合實務之應用。此外,配合IAS 7「現金流量表」要求單獨揭露來自所得稅之現金流量,增加間接法以「稅前淨利」為起始數字的章末習題,致使學生更加精熟。
新增「數據分析 (Data Analytics)」與相關主題內容,包括:數據分析與賒銷、數據分析如何幫助改善內部控制、數據分析與應收款項管理,適合修讀初級會計的學生學習。
新增「數據資料分析題」,以實際案例幫助學生了解如何運用數據分析來解決商業問題,並透過視覺化圖表和問題,使學生能夠解讀圖表並對數據進行批判性思考。
各章章末有「IFRS vs. 美國 GAAP」專欄,以幫助讀者更容易理解並比較兩者之主要重點與異同之處。
對於需要充分理解會計術語和方法,從而能夠理解、分析、評估財務報表的學習者,本書是一本很好的會計入門書。
規格說明
頁數:944
版次:第5版
年份:2023年6月
規格:菊八開/平裝/單色
ISBN:9786269653683
產品內容與運送說明
第 1 章 會計之概念
第 2 章 記錄程序
第 3 章 帳戶之調整
第 4 章 會計循環之完成
第 5 章 買賣業的會計處理
第 6 章 存貨
第 7 章 舞弊、內部控制與現金
第 8 章 應收款項
第 9 章 不動產、廠房及設備、天然資源及無形資產
第10章 流動負債
第11章 非流動負債
第12章 公司:組織、股票交易、股利與保留盈餘
第13章 投資
第14章 現金流量表
第15章 財務報表分析:綜覽
附錄 E 貨幣的時間價值
附錄 F 合夥會計
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環境‧人‧生活 7版 (7版)
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【簡介】
本書適合管理、文、法、商、理、工、醫、護等各學院之環境相關通識課程使用。
涵括人口、資源能源、污染、生態、全球環境變遷、永續發展等重要環境議題。
充分列舉生活實例及本土即時資訊。
提供簡單易懂的圖表及生動的彩色照片,提高學習效果。
各章習題有助整合學習內容。
【目錄】
Chapter 1 地球能養活多少人
Chapter 2 有限的資源與能源
Chapter 3 水污染
Chapter 4 空氣與噪音污染
Chapter 5 土壤與地下水污染
Chapter 6 廢棄物何其多
Chapter 7 全球環境變遷
Chapter 8 生態保育
Chapter 9 環境保護與經濟發展
Chapter 10 永續發展與環境倫理
網站網址對照表
英中文索引
中英文索引
彩色圖片實錄
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Sounds Good (2) Student Book (2版)
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【原文書】
書名:Sounds Good 2/e (2) Student Book(課本)
作者:Ken Beatty
出版社:Pearson
出版日期:2016/04/15
ISBN:9789882432321
內容簡介
Description
Sounds Good 2nd Edition helps learners of English develop a wide range of listening skills needed in social situations and academic contexts. Each book has 12 units based on popular themes that reflect global lifestyles and perspectives.
Features
‧Varied Listening Extracts
offer students a wealth of opportunities to hear English in different contexts
‧Carefully Graded Tasks
give students a lot of language support and train them to listen carefully
‧Pronunciation Sections
assist students in tuning into the sounds and rhythm of native speech
‧TOEIC® Review Tests
help students achieve success in the real world
‧Grammar Points
give students a strong foundation in critical grammar required by tests such as TOEIC®
‧Culture Notes
explore different aspects of life and culture around the world
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Sounds Good (3) Student Book (2版)
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【原文書】
書名:Sounds Good 2/e (3) Student Book(課本)
作者:Ken Beatty
出版社:Pearson
出版日期:2016/05/13
ISBN:9789882432338
內容簡介
Description
Sounds Good 2nd Edition helps learners of English develop a wide range of listening skills needed in social situations and academic contexts. Each book has 12 units based on popular themes that reflect global lifestyles and perspectives.
Features
‧Varied Listening Extracts
offer students a wealth of opportunities to hear English in different contexts
‧Carefully Graded Tasks
give students a lot of language support and train them to listen carefully
‧Pronunciation Sections
assist students in tuning into the sounds and rhythm of native speech
‧TOEIC® Review Tests
help students achieve success in the real world
‧Grammar Points
give students a strong foundation in critical grammar required by tests such as TOEIC®
‧Culture Notes
explore different aspects of life and culture around the world
立即查看
Sounds Good (4) Student Book (2版)
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【原文書】
書名:Sounds Good 2/e (4) Student Book(課本)
作者:Ken Beatty
出版社:Pearson
出版日期:2016/05/13
ISBN:9789862803271
內容簡介
Description
Sounds Good 2nd Edition helps learners of English develop a wide range of listening skills needed in social situations and academic contexts. Each book has 12 units based on popular themes that reflect global lifestyles and perspectives.
Features
‧Varied Listening Extracts
offer students a wealth of opportunities to hear English in different contexts
‧Carefully Graded Tasks
give students a lot of language support and train them to listen carefully
‧Pronunciation Sections
assist students in tuning into the sounds and rhythm of native speech
‧TOEIC® Review Tests
help students achieve success in the real world
‧Grammar Points
give students a strong foundation in critical grammar required by tests such as TOEIC®
‧Culture Notes
explore different aspects of life and culture around the world
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Sounds Great Readers 6 (2版)
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Everyday Physics: Waves — From Sounds and Light to Tsunamis and Gravitation
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【簡介】
This book aims to popularize physics by emphasizing conceptual ideas of physics and their interconnections, while avoiding mathematics entirely. The approach is to explore intriguing topics of daily relevance by asking and discussing questions: thereby the reader can participate in developing answers, which enables a deeper understanding than is achievable with memorization.
The topic of this book — waves — is chosen because we experience waves in many forms every minute of our lives, from sound waves and light waves to quantum waves and brain waves.
The target readership of this book is very broad: all those with a curious mind about nature and with a desire to understand how nature works, especially laymen, youngsters, secondary-school children and their teachers.
Free videos on YouTube illustrate and animate central aspects of this book at YouTube.
【目錄】
Preface
Waves — Part A: From Musical Instruments and Sounds to Human and Animal Voices:
Waves: What and Why
Waves on Strings
Waves in Air: Sound, Acoustics
Waves on Sticks, Plates, Drums and Flags
From Waves to Music
From Waves to Human and Animal Voices
Summary of Part A
Waves — Part B: From Earthquakes and Tsunamis to Light and the Quantum World:
Preview of Part B
Sound Waves Inside Water and Rocks: Earthquakes
Reflection, Transmission and Refraction of Waves in 1D, 2D and 3D
Surface Waves on Liquids: Waves on Water
Light and Electromagnetic Radiation
Quantum Mechanical Waves: From Atoms to DNA and Electronics
Gravitational Waves
Other Waves and Afterthoughts
References and Resources
Index
About the Author
原價:
5097
售價:
4842
現省:
255元
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