高級會計（英文版）

I ACCOUNTING FOR MERGERS AND ACOUISITIONS
1 INTRODUCTION TO BUSINESS COMBINATIONS
2 METHODS OF ACCOUNTING FOR BUSINESS COMBINATIONS
3 CONSOLIDATED FINANCIAL STATEMENTS——DATE OF ACQUISITION
4 CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION
5 ALLOCATION，DEPRECIATION，AND AMORTIZATION OF THE DIFFERENCE BETWEEN COST AND BOOK VALUE
6 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY
7 ELIMINATION OF UNREALIZED GAINS OR LOSSES ON ENTERCOMPANY SALES OF PROPERTY AND EQUIPMENT
8 CHANGES IN OWNERSHIP INTEREST
9 INDIRECT OWNERSHIP AND RECIPROCAL STOCKHOLDINGS
10 INTERCOMPANY BOND HOLDINGS AND MISCELLANEOUS TOPICS—CONSOLIDATED FINANCIAL STATEMENTS
11 ALTERNATIVE CONCEPTS OF CONSOLIDATED FINANCIAL STATEMENTS
II ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
12 INTERNATIONAL ACCOUNTING AND THE GLOBAL ECONOMY
13 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS
14 TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES
15 REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS
III PARTNERSHIP ACCOUNTING
16 PARTNERSHIPS：FORMATION，OPERATION，AND OWNERSHIP CHANGES
17 PARTNERSHIP LIQUIDATION
IV FUND AND NONPROFIT ACCOUNTING
18 INTRODUCTION TO FUND ACCOUNTING
19 INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS
20 ACCOUNTING FOR NONGOVERNMENT NONBUSINESSES ORGANIZATIONS：COLLEGES AND UNIVERSITIES，HOSPITALS AND OTHER HEALTCARE ORGANIZATIONS 【媒體評論】