中级会计：英文本

Part 1 Foundations of Financial Accounting
Financial Repotring
A Review of the Accounting Cycle
The Balance Sheet and Notes to the Financial Statements
The Income Statement
The Statement of Cash Flows
Part 2 Primary Activities of a Business
SECTION 1 OPERATING ACTIVITIES
The Revenue/Receivables/Cash Cycle
Complexities of Revenue Recognition
Cost of Goods Sold and lnventory:Identification and Valuation
Cost of Goods Sold and lnventory:Estimation and Noncost Valuation
SECTION 2 FINANCING ACTIVITIES
Debt Financing
Equity Financing
SECTION 3 INVESTING ACTIVITIES
Investments in Noncurrent Operating Assets-Acquisition
Investments in Noncurrent Operating Assets-Utilization and Retirement
Investments in Debt and Equity Securities
Part 3 Additional Activities and Common Disclosures of a Business
Leases
Income Taxes
Emloyee Compensation-Payroll,Pensions,and Other Compensation lssues
Derivatives,Contingencies,Business Segmnts,and Interim Reports
Part 4 Other Dimensinons of Financial Reporting
Earnings Per Share
Accounting Changes and Error Corrections
Analysis of Financial Statements
Appendices
The Walt Disney Company 1998 Annual Report
Time Value of Money
Index of References to APB and FASB Pronouncements
Glossary
Check Figures
Indxes
Subject lndex
Index of Real Companies and Intemet Sites