Intermediate AccountingWiley, 1988 - 1274 страница Intermediate Accounting by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate texts are measured. Throughout the thirty years, and ten best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success. This Updated Edition features and incorporates the 2005 FASB key accounting standards that have been updated since the original publication of "Intermediate Accounting, 11th Edition." The Updated Eleventh Edition maintains the qualities for which the text is globally recognized, and continues to be your students' gateway to the profession! Included in the package is the "Problem-Solving Survival Guide." |
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Страница 415
... cost of removal of the old building a cost of the land or a cost of the building ? Accountants take the position that if land is purchased with an old building on it , the cost of demolition of the old building less its salvage value is a ...
... cost of removal of the old building a cost of the land or a cost of the building ? Accountants take the position that if land is purchased with an old building on it , the cost of demolition of the old building less its salvage value is a ...
Страница 416
... cost , a pro rata portion of the fixed overhead should be assigned to the asset to obtain its cost . If the allocated overhead results in recording con- struction costs in excess of the costs that would be charged by an outside ...
... cost , a pro rata portion of the fixed overhead should be assigned to the asset to obtain its cost . If the allocated overhead results in recording con- struction costs in excess of the costs that would be charged by an outside ...
Страница 1146
... cost model , three different income numbers are reported . Current cost income from continuing operations reflects current cost margins - sales revenues less the current cost of inputs . Realized income measures the total income ...
... cost model , three different income numbers are reported . Current cost income from continuing operations reflects current cost margins - sales revenues less the current cost of inputs . Realized income measures the total income ...
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Чести термини и фразе
accounting principles Accounting Standards accounts receivable accrued adjusting entries AICPA adapted amortization annual assume balance sheet bank basis bonds payable book value carrying amount charged common stock Company company's computed convertible corporation cost or market current assets current liabilities debit debt December 31 determined disclosure discount earnings per share ending inventory enterprise entry to record equipment estimated example extraordinary item fair market value FASB Financial Accounting financial statements fund future amount gain or loss goodwill illustrate income statement income taxes incurred interest expense interest rate investment issuance issued January journal entries LIFO long-term lower of cost market price marketable equity securities merchandise method net realizable value Notes Payable Notes Receivable operations paid par value payment period preferred stock premium present value purchase result retained earnings selling sold stock dividend stockholders straight-line transactions treasury stock trial balance valuation warrants