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AccountingiE Tutorial Textbookfor2015 CPA Examinationi

Bok av Chinese Institute Of Certified Public Accountantsi�Cicpai�°
Thisbookisatutorialtextbookforthe2015nationalunifiedCPAexamination.Thisbookisdividedinto28chaptersintotal:Chapter1Overview;Chapter2FinancialAssets;Chapter3Inventory;Chapter4Long-termEquityInvestmentandJointArrangement;Chapter5FixedAssets;Chapter6IntangibleAssets;Chapter7InvestmentProperty;Chapter8AssetsImpairment;Chapter9Liabilities;Chapter10Owner'sEquity;Chapter11Revenue,ExpenseandProfit;Chapter12FinancialReport;Chapter13EmployeeCompensation;Chapter14Contingencies;Chapter15Non-monetaryAssetsExchange;Chapter16DebtRestructuring;Chapter17GovernmentSubsidies;Chapter18BorrowingCosts;Chapter19StockPayment;Chapter20IncomeTax;Chapter21ForeignCurrencyTranslation;Chapter22Leasing;Chapter23AccountingPolicy,ChangeinAccountingEstimateorCorrectionofErrors;Chapter24EventsOccurringafterBalanceSheetDate;Chapter25EnterpriseMerger;Chapter26ConsolidatedFinancialStatement;Chapter27EarningsperShare;Chapter28FairValueMeasurement.