《中级会计学(第11版)》由五大部分组成，第一部分主要聚焦于财务报告概念框架、财务报告的内容及财务报告的信息披露。在此基础上，沿承财务会计的资产、负债和所有者权益的基本模式，分为三部分(第二、三、四部分)分别深入资产、负债和所有者权益的确认、计量及披露问题。第五部分为会计专题，包括收益确认与净资产计量、现金流量表等内容。本书由贝兹利、尼古拉、琼斯等著。

《中级会计学(第11版)》首先介绍美国财务会计准则委员会(FASB)的财务报告概念框架，阐述财务会计的基本理论及以财务报告目标为导向的会计准则，进而通过财务报告的分析、应用及财务报表要素的确认、计量、报告和披露会计方法及程序，诠释框架的理论。然后按照资产、负债、所有者权益的顺序全面、系统、深入地介绍财务报表各具体要素的会计确认、计量的准则和会计处理方法及账务处理程序，追溯会计方法的演变，剖析收益确认与净资产计量之间的关系以及资产、负债、股东权益等交易对现金流的影响，解释财务报表要素的确认、计量之间的联系，及其对报告收益的影响。《中级会计学(第11版)》内容密切联系FASB的会计准则，并介绍《国际财务报告准则》(IFRS)及其与U.S.GAAP的差别，是会计学专业学生深入学习西方会计，了解U.S.GAAP和IFRS，学会分析和运用财务报告信息的首选教材。每章后还提供小结、复习题、选择题、练习题及问题和案例，以帮助学生测试所学知识，更好地掌握教材内容。本书由贝兹利、尼古拉、琼斯等著。

PART 1

Financial Reporting: Concepts,

Financial Statements, and

Related Disclosures 1

Chapter 1 Financial Reporting:

 Its Conceptual Framework 2

 FASB CONCEV1ZIAL

 FRAMEWORK 4

 OBJECTIVES OF FINANCIAL

 REPORTING 6

 TYPES OF USEFUL

 INFORMATION 10

 QUALITATIVE CHARACTERISTICS

 OF USEFUL ACCOUNTING

 INFORMATION 12

 ACCOUNTING ASSUMI~IONS

 AND PRINCIPLES 17

 GAAP AND FINANCIAL

 STATEMENTS 23

 IASB FRAMEWORK 28

 OVERVIEW 29

 APPENDIX: JOINT FASB AND IASB

 CONCEVI~AL FRAMEWORK

 PROJECT 29

Chapter 2 The Balance Sheet and

 the Statement of Changes in

 Stockholders' Equity 38

 INTERRELATIONSHIP OF

 FINANCIAL STATEMENTS 40

 PURPOSES OF THE BALANCE

 SHEET 41

 RECOGNITION IN THE BALANCE

 SHEE~ 43

 ELEMENTS OF THE BALANCE

 SHEET 43

 MEASUREMENT (VALUATION) OF

 THE ELEMENTS OF A

 BALANCE SHEET 45

 REPORTING CLASSIFICATIONS

 ON THE BALANCE SHEET 49

 STATEMENT OF CHANGES IN

 STOCKHOLDERS' EQUITY 62

 OTHER DISCLOSURE ISSUES 63

 REPORTING TECHNIQUES 71

 INTERNATIONAL BALANCE

 SHEET 72

 ILLUSTRATIVE FINANCIAL

 STATEMENTS 72

Chapter 3 The Income Statement

 and the Statement of Cash

 Flows 88

 CONCEPTS OF INCOME 90

 PURPOSES OF THE INCOME

 STATEMENT 92

 CONCEIrlZIAL REPORTING

 GUIDELINES 93

 ELEMENTS OF THE INCOME

 STATEMENT 97

 INCOME STATEMENT

 CONTENT 101

 INCOME STATEMENT:

 INCOME FROM CONTINUING

 OPERATIONS 103

 INCOME STATEMENT: RESULTS

 FROM DISCONTINUED

 OPERATIONS 109

 INCOME STATEMENT:

 EXTRAORDINARY ITEMS 116

 INCOME STATEMENT: EARNINGS

 PER SHARE 119

 INCOME STATEMENT: RELATED

 ISSUES 122

 INTERNATIONAL INCOME

 STATEMENT 124

 STATEMENT OF RETAINED

 EARNINGS 125

 COMPREHENSIVE INCOME 128

 STATEMENT OF CASH

 FLOWS 131

 SUMMARY OF DISCLOSURES 136

 APPENDIX: FINANCIAL ANALYSIS

 COMPARISONS 137

PART 2

Financial Reporting: Asset

Valuation and Income

Measurement 177

Chapter 4 Cash and Receivables

178

 CASH 180

 RECEIVABLES 184

 REVENUE RECOGNITION AND

 VALUATION OF TRADE

 RECEIVABLES 184

 ACCOUNTS RECEIVABLE 186

 VALUATION OF UNCOLLECTIBLE

 ACCOUNTS RECEIVABLE 189

 GENERATING IMMEDIATE CASH

 FROM ACCOUNTS RECEIVABLE

 196

 NOTES RECEIVABLE 202

 FINANCIAL STATEMENT

 DISCLOSURES OF RECEIVABLES

 2O6

Chapter 5 Inventories: Cost

 Measurement and Flow

 Assumptions 222

 CLASSIFICATIONS OF INVENTORY

 224

 ALTERNATIVE INVENTORY

 SYSTEMS 226

 ITEMS TO BE INCLHDED IN

 INVENTORY QUANTITIES 227

 DETERMINATION OF INVENTORY

 COSTS 228

 COST FLOW ASSHMPTIONS 231

 CONCEIrI'HAL EVALHATION

 OF INVENTORY COST FLOW

 ASSHMPTIONS 238

 DOLLAR-VALUE LIFO 245

 ADDITIONAL LIFO

 CONSIDERATIONS 251

 DISCLOSURE OF INVENTORY

 VALUES AND METHODS 253

 LOWER OF COST OR MARKET

 256

 CONCEPTUAL EVALUATION OF

 LOWER OF COSt OR MARKET 264

 PURCHASE OBLIGATIONS

 AND PRODUCT FINANCING

 ARRANGEMENTS 266

 VALUATION ABOVE COST 267

 EFFECTS OF INVENTORY ERRORS

 268

 SUMMARY OF INVENTORY ISSUES

 27O

Chapter 6 Property, Plant, and

 Equipment: Acquisition and

 Disposal 288

 CHARACTERISTICS OF PROPERTY,

 PLANT, AND EQUIPMENT 290

 ACQUISITION OF PROPERTY,

 PLANT, AND EQUIPMENT 291

 NONMONETARY ASSET

 EXCHANGES 296

 SELF-CONSTRUCHON 299

 COSTS AFTER ACQUISITION 305

 DISPOSAL OF PROPERTY, PLANT,

 AND EQUIPMENT 308

 DISCLOSURE OF PROPERTY,

 PLANT, AND EQUIPMENT 310

 APPENDIX: OIL AND GAS

 PROPERTIES 313

Chapter 7 Depreciation and

 Depletion 328

 FACTORS INVOLVED IN

 DEPRECIATION 330

 METHODS OF COST ALLOCATION

 331

 RECORDING DEPRECIATION

 336

 CONCEPTUAL EVALUATION OF

 DEPRECIATION METHODS 337

 DISCLOSHRE OF DEPRECIATION

 339

 ADDITIONAL DEPRECIATION

 METHODS 341

 DEPRECIATION FOR PARTIAL

 PERIODS 345

 IMPAIRMENT OF PROPERTY,

 PLANT, AND EQUIPMENT 347

 DEPRECIATION AND INCOME

 TAXES 351

 CHANGES AND CORRECTIONS

 OF DEPRECIATION 354

 DEPLETION 355

Chapter 8 Intangibles 372

 ACCOUNTING FOR INTANGIBLES

 374

 RESEARCH AND DEVELOPMENT

 COSTS 377

 IDENTIFIABLE INTANGIBLE

 ASSETS 381

 HNIDENTIFIABLE INTANGIBLES

 386

 DISCLOSURES FOR INTANGIBLE

 ASSETS 391

 CONCEF1RJAL EVALUATION

 OF ACCOUNTING FOR

 INTANGIBLES 393

PART 3

Financial Reporting: Valuation of

Liabilities and Investments 407

Chapter 9 Current Liabilities and

 Contingencies 408

 CONCEFIZIAL OVERVIEW OF

 LIABILITIES 410

 NATURE AND DEFINITION OF

 CURRENT LIABILITIES 411

 VALUATION OF CURRENT

 LIABILITIES 413

 CURRENT LIABILITIES HAVING A

 CONTRACTUAL AMOUNT 413

 CHRRENT LIABILITIES WHOSE

 AMOUNTS DEPEND ON

 OPERATIONS 421

 CURRENT LIABILITIES

 REQUIRING AMOUNTS TO BE

 ESTIMATED 426

 CONTINGENCIES 433

 OTHER LIABILITY CLASSIFICATION

 ISSUES 440

 FINANCIAL STATEMENT

 PRESENTATION OF CURRENT

 LIABILITIES 442

Chapter 10 Long-Term

 Liabilities and Receivables

 458

 REASONS FOR ISSUANCE OF

 LONG-TERM LIABILITIES 460

 BONDS PAYABLE 460

 RECORDING THE ISSUANCE OF

 BONDS 463

 AMORTIZING DISCOUNTS AND

 PREMIUMS 465

 EXTINGUISHMENT OF LIABILITIES

 474

 BONDS WITH EQUITY

 CHARACTERISTICS 476

 LONG-TERM NOTES PAYABLE

 482

 LONG-TERM NOTES RECEIVABLE

 488

 APPENDIX1: TROUBLED DEBT

 RESTRUCTRINGS 497

 APPENDIX2: SERIAL BONDS 504

Chapter 11 Investments 522

 INVESTMENTS: CLASSIFICATION

 AND VALUATION 524

 INVESTMENTS IN DEBT AND

 EQUITY TRADING SECURITIES

 526

 INVESTMENTS IN AVAILABLE-

 FOR-SALE DEBT AND EQUITY

 SECURITIES 526

 INVESTMENTS IN HELD-TO

 MATURITY DEBT SECHRITIES

 532

 TRANSFERS AND IMPAIRMENTS

 539

 DISCLOSURES 542

 CONCEFIIJAL EVALUATION

 544

 EQH1TY METHOD 547

 ADDITIONAL ISSUES FOR

 INVESTMENTS 555

PART 4

Financial Reporting:

Stockholders' Equity 571

Chapter 12 Contributed Capital

 572

 CORPORATE FORM OF

 ORGANIZATION 574

 CORPORATE CAPITAL

 STRUCTURE 576

 STOCKHOLDERS' EQUITY 579

 ISSUANCE OF CAPITAL STOCK

 580

 NONCOMPENSATORY SHARE

 PURCHASE PLANS 588

 COMPENSATORY SHARE OIq'lON

 PLANS 589

 PREFERRED STOCK

 CHARACTERISTICS 603

 CONTRIBUTED CAPITAL SECTION

 609

 TREASURY STOCK (CAPITAL

 STOCK REACQUISITION) 611

 CAPITAL STOCK TRANSACTIONS

 AND THE STATEMENT OF CASH

 FLOWS 616

Chapter 13 Earnings per Share

 and Retained Earnings 632

 EARNINGS AND EARNINGS PER

 SHARE 634

 OVERVIEW AND USES OF

 EARNINGS PER SHARE

 INFORMATION 634

 BASIC EARNINGS PER SHARE 635

 DILHTED EARNINGS PER SHARE

 639

 ADDITIONAL CONSIDERATIONS

 646

 EPS DISCLOSURE ILLUSTRATION

 647

 CONTENT OF RETAINED

 EARNINGS 649

 DIVIDENDS 649

 PRIOR PERIOD ADIUSTMENTS

 (RESTATEMENTS) 660

 RESTRICTIONS

 (APPROPRIATIONS) OF RETAINED

 EARNINGS 661

 STATEMENT OF RETAINED

 EARNINGS 662

 MISCELLANEOUS CHANGES IN

 STOCKHOLDERS' EQUITY 663

 STATEMENT OF CHANGES IN

 STOCKHOLDERS' EQUITY 663

PART S

Financial Reporting: Special

Topics 687

Chapter 14 Income Recognition

 and Measurement of Net

 Assets 688

 OVERVIEW OF REVENUE

 RECOGNITION ALTERNATIVES

 690

 EXAMPLES OF REVENUE

 RECOGNITION ALTERNATIVES

 691

 CONCEPTUAL ISSUES 695

 ALTERNATIVE REVENUE

 RECOGNITION METHODS 696

 REVENUE RECOGNITION PRIOR

 TO THE PERIOD OF SALE 698

 REPORTING AND DISCLOSING

 LONG-TERM CONSTRUCTION

 CONTRACTS 708

 REVENUE RECOGNITION AFTER

 THE PERIOD OF SALE 713

 REVENUE RECOGNITION

 DELAYED UNTIL A FUTURE

 EVENT OCCURS 720

 ADDITIONAL ISSUES 721

 SUMMARY OF ALTERNATIVE

 REVENUE RECOGNITION

 METHODS 722

Chapter 15 The Statement of

 Cash Flows 738

 CONCEPTUAL OVERVIEW AND

 REPORTING GUIDELINES 740

 CASH INFLOWS AND OUTFLOWS

 745

 NET CASH FLOW FROM

 OPERATING ACTIVITIES 747

 INFORMATION FOR

 PREPARATION OF STATEMENT

 752

 VISUAL INSPECTION MEFHOD

 OF ANALYSIS 753

 WORKSHEET (SPREADSHEET)

 METHOD OF ANALYSIS 756

 SPECIAL TOPICS 765

 APPENDIX: DIRECT METHOD FOR

 REPORTING OPERATING CASH

 FLOWS 776

APPENDIX A

List of the Official Pronouncements

of the AICPA and FASB 807

APPENDIX B

List of the Official Pronouncements

ofthelASB 817

APPENDIX C

Brief Guide to Key IFRS vs U.S. GAAP

Differences by Chapter 821