科学技术研究报告.1168,钢绞线应力松弛的试验研究

Table Of Contents:
Preface ix
PART I The Accounting Model 1(214)

Accounting as a Form of Communication 2(50)

Financial Statements and the Annual Report 52(50)

Processing Accounting Information 102(44)

Income Measurement and Accrual Accounting 146(69)

Appendix 4A Accounting Tools: Work Sheets and Reversing Entries 175(40)
PART II Accounting for Assets 215(190)

Merchandise Accounting and Internal Control 216(46)

Appendix 5A Accounting Tools: Internal Control for a Merchandising Company 236(26)

Inventories and cost of Goods Sold 262(50)

Appendix 6A Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System 287(25)

Cash and Receivables 312(48)

Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles 360(45)
PART III Accounting for Liabilities and Owners' Equity 405(196)

Current Liabilities, Contingent Liabilities, and the Time Value of Money 406(56)

Appendix 9A Accounting Tools: Payroll Accounting 436(26)

Long-Term Liabilities 462(46)

Stockholders' Equity 508(50)

Appendix 11A Accounting Tools: Unincorporated Businesses 532(26)

Analysis of Retained Earnings and Stockholders' Equity 558(43)
PART IV Additional Topics in Financial Reporting 601

Additional Reporting Issues: Intercompany Investments and Foreign Currency 602(62)

The Statement of Cash Flows 664(68)

Appendix 14A Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows 700

Financial Statement Analysis 732
Appendix: Financial Statements for Ben & Jerry's Homemade, Inc. A-1
Index of ``From Concept to Practice'' Assignments B-1
Glossary G-1
Photo Credits C-1
Company Index I-1
Subject Index I-3