高级财务会计（英文版）

《高级财务会计》课程 是会计学专业本科生的必修 课程之一，是《中级财务会 计》课程的延续和深化。但 与《中级财务会计》主要讲 解基本会计理论及会计实务 不同，本课程主要探讨财务 会计学科领域一些特殊和复 杂经济业务的核算理论及实 务。目前国内很多高校都开 设了ACCA及CPA（CANADA ）等全英文专业，开展了全 英文或双语教学， 《Advanced Financial Accounting》（或同类课程 ）均为核心必修课。但当前 国内ACCA专业以及其他全 英文会计专业，教材的选择 上基本使用国外原版教材。 国外原版教材固然原汁原味 ，内容上也经常更新，但多 数原版教材未能兼顾中国会 计准则及相关法律法规，其 编排格式也不符合国内学生 阅读习惯，内容过于庞杂而 不够精炼。在实际教学工作 中，作者深刻感受到，没有 一本合适的全英文教材，教 学的效果已受到影响。因此 为适应当前高校会计学专业 全英文及双语教学需要，亟 待编著一部全英文教材。另 外对于国外留学生来中国留 学，全英文教学的顺利开展 ，也急需既能体现国际规则 惯例又能反映中国特色体系 的全英文会计教材。本全英 文教材主要依据最新国际财 务报告准则（IFRS），结 合美国GAAP以及我国各项 新准则、相关的会计准则补 充规定和解释性文件，以及 国内外财务会计理论和实务 方面的研究成果，在理论阐 述和现行会计准则比较分析 的基础上，通过大量案例的 形式，以生动、细致、系统 和全面地阐述高级财务会计 领域各项经济业务的核算方 法及其理论和制度依据。本 教材每章附大量的复习思考 及练习题，以及关键会计术 语的中英文对照。

Chapter 1 Business Combination 1.1 Definition of business combination 1.2 Motives for business combinations 1.3 Classification of business combinations 1.4 Accounting for business combination 1.5 Comparison of accounting methods for business combination 1.6 Information disclosure of business combination Chapter 2 Basic Issues of Consolidated Financial Statements 2.1 Introduction of consolidated financial statements 2.2 Theory for the preparation of consolidated financial statements 2.3 Push-down accounting adopted by combined entity Chapter 3 Consolidated Financial Statements—At the Date of Acquisition 3.1 Preparing consolidated financial statements-in the case of fully ownership 3.2 Preparing consolidated financial statements-in the case of partial ownership Chapter 4 Consolidated Financial Statements—After the Date of Acquisition 4.1 Internal record keeping method applied by parent company to account for investment in subsidiary 4.2 Preparing consolidated financial state ments-full o wnership acquisition without common control 4.3 Preparing of consolidated financial statements-partial ownership acquisition without common control 4.4 Preparation of consolidated financial statements-acquisition under common control 4.5 Consolidated cash flow statement of group Chapter 5 Consolidated Financial Statements—Inter—Company Transactions and Deferred Income Tax 5.1 Inter-company inventory transfer 5.2 Inter-company transactions of depreciable assets 5.3 Inter-company receivables and payables 5.4 Influence of unrealized profits or loss on non-controlling interests within the group 5.5 Deferred income tax in group financial state ments Chapter 6 Consolidated Financial Statements-VIE Structure 6.1 Definition and consolidation of the VIE structure 6.2 Consolidation of VIE 6.3 Information disclosure of VIE structure Chapter 7 Ownership Patterns and Post-acquisition Stock Transactions 7.1 Indirect subsidiary control, connecting affiliation and mutual ownership 7.2 Step acquisition 7.3 Post-acquisition stock transactions Chapter 8 Employee Benefits 8.1 The basic concepts of employee benefits 8.2 Classification of employee benefits 8.3 Post-employment benefits 8.4 Multi-employer plans 8.5 Other long term benefits 8.6 Illustrations Chapter 9 Leases 9.1 The definition of lease 9.2 Lease components and non-lease components 9.3 Lease modification 9.4 Lessee accounting 9.5 Exemption from single lessee accounting model 9.6 Lessor accounting 9.7 Sale and lease back transactions 9.8 Presentation