Intermediate Accounting是什么意思

intermediate accounting

[英][ˌɪntəˈmi:djət əˈkaʊntɪŋ][美][ˌɪntɚˈmidiɪt əˈkaʊntɪŋ]

[经] 中级会计;

以上结果来自金山词霸

例句:

1.

Last fall, kent e. st. pierre was teaching an intermediate accounting class with 35students, 17 of them from china.

去年秋天，肯特皮埃尔教着中级会计学的35名学生，他们中的17个来自中国

美国的intermediate accounting 怎么学

其实差不多的，美国会计准则是老大。国际会计准则就有点抽它后腿。故意提出趋近公允价值来作价。中国会计准则算是精简版，没有它们这样鸿篇巨构。

所以搞清楚估价的方法，基本是历史价值，如果能用公允价值就用公允价值。

美国是一个一个资产负债表的项目去教的，损益表主要收入和费用的确认条件，时间，价值等问题等等，还有收入的分类，是日常的。还是非经常的等等是方便使用者评估成果和未来现金流。

转英贴

There are two books for the course. I and II.

The second one is much harder.

I believe the best policy is to the homework, again and again until you fully understand it.

Once you understand its concept, it will become much much easier.

Yes, time is the bottleneck.

You'd better invest a lot of time on it.

Do not try to 'remember' the answers.

Professors are good at fulling you by change the principles.

You needn't fully understanding every definition.

However, the main idea must be.

Such as Bond, Note, lease, ISO, direct method CFS.

A lot of students failed,

so do your best on the subject.

Intermediate Accounting

NOTE就冇， 不过如果你想更加清楚会计准则(HKAS)及运用 这个网帮到你。 icpa/ebook/main 这个系 HKICPA e-Handbook Volume II Financial Reporting Standards HKAS 1 Presentation of Financial Statements HKAS 2 Inventories. . HKAS 41 Agriculture 入面有好多会计准则， 而且好多新嘢都有。 希望都帮到你。 2009-01-02 13:16:35 补充： 本来想post 哂as 1-41 ，但佢话我过字。 咁冇计。 除咗as，仲有frs。 2009-01-02 13:17:33 补充： 你去Volume II Financial Reporting Standards就见到 HKAS 1 Presentation of Financial Statements HKAS 1 (Revised) Presentation of Financial Statements HKAS 2 Inventories HKAS 7 Cash Flow Statements HKAS 8 Accounting Policies

Changes in Accounting Estimates and Errors 2009-01-02 13:17:46 补充： HKAS 10 Events after the Balance Sheet Date HKAS 11 Construction Contracts HKAS 12 Ine Taxes HKAS 14 Segment Reporting HKAS 16 Property

Plant and Equipment HKAS 17 Leases HKAS 18 Revenue HKAS 19 Employee Benefits 2009-01-02 13:18:39 补充： HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance HKAS 21 The Effects of Changes in Foreign Exchange Rates HKAS 23 Borrowing Costs HKAS 23 (Revised) Borrowing Costs HKAS 24 Related Party Disclosures HKAS 26 Accounting and Reporting by Retirement Benefit Pl 2009-01-02 13:19:03 补充： HKAS 27 Consolidated and Separate Financial Statements HKAS 27 (Revised) Consolidated and Separate Financial Statements HKAS 28 Investments in Associates HKAS 29 Financial Reporting in Hyperinflationary Economies HKAS 31 Interests in Joint Ventures HKAS 32 Financial Instruments: Presentation 2009-01-02 13:19:40 补充： HKAS 33 Earnings Per Share HKAS 34 Interim Financial Reporting HKAS 36 Impairment of Assets 2009-01-02 13:19:44 补充： HKAS 37 Provisions

Contingent Liabilities and Contingent Assets HKAS 38 Intangible Assets HKAS 39 Financial Instruments: Recognition and Measurement HKAS 40 Investment Property HKAS 41 Agriculture 2009-01-02 13:20:45 补充： 去到入面，讲得好详细。 根本入面仲详细过dnote。 而且这d系icpa 出，肯定冇错。

谢谢你的意见! 我都看过Volume II Financial Reporting Standards

内容都很清楚

但欠实质应用

因我用的书是美国书

同中国香港的完全唔同

我的notes又长又难明

有好多地方唔明... 那我只好问问同学或Tutor解决问题吧! 谢谢!