金融会计实务教材

我知道怎么做了，到发放的时候借：应收股利贷：投资收益书上的话可以推出上面这个分录，但是对于交易性金融资产的减少，表示不知道如何处理，自己猜了一个，应该不是，等cpa教材出来就知道了：借：待处理财产损益贷：交金-成本先这样吧，感觉不对头，再说吧

对。是的。17版教材计应收利息。到18版新教材进初始入账价值了。

中国国内学者写的书建议你就别看了，外文的最好看原版，因为很难保证翻译质量。以下提供个目录吧，希望你能在这个会计中最困难的领域之一学有所成。Below is a list of great Financial Accounting Books：1. Financial Accounting: An Introduction to Concepts, Methods, and Uses by Clyde P. Stickney, Roman L. Weil, Hardcover: 992 pages, Publisher: South-Western CollegeThis widely respected financial accounting text captures the predominant market share among graduate, MBA, and better undergraduate programs. It focuses on presenting, with great clarity, both the basic concepts underlying financial statements and the terminology and methods that allow students to interpret, analyze, and evaluate actual corporate financial statements.2. Financial Accounting : Tools for Business Decision Making by Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Hardcover: 832 pages, Publisher: WileyThis textbook provides students with an understanding of those concepts that are fundamental to the use of accounting. Starting with a "macro" view of accounting information, the authors present real financial statements and establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career. Student Workbook: This valuable study guide, written to use side-by-side with the Financial Accounting textbook provides the guidance and assurance you need to exceed in the course.3. Financial and Managerial Accounting by Carl S. Warren, James M. Reeves, Philip E. Fess, James M. Reeve, Hardcover: 1204 pages, Publisher: South-Western CollegeIdeal for first-year accounting courses, This textbook presents balanced coverage of both financial and managerial topics. In This textbook, the authors refine their proven approach to accounting's expanding role in business. This textbook uses the preparation of financial statements as the framework for understanding what accounting is all about. 4. Corporate Financial Accounting (Corporate Financial Accounting) by Carl S. Warren, James M. Reeve, Philip E. Fess, Paperback: 800 pages, Publisher: South-Western CollegeLike the most successful businesses, This textbook successfully integrates innovation with tradition by showing how the preparation of financial accounting information is useful. This book uses the preparation of financial statements as the framework for understanding what accounting is all about..更多英文版资料建议使用Google用关键词“Fiancial accounting”搜索，会有很多。中文版的推荐几本具有参考价值的：关于美国准则的：美国财务会计准则••149-150号•金融工具和套期保值会计修订iGAAP——金融工具相关准则实务指南（企业会计准则丛书）关于中国准则的（跟国际准则趋同了，但说的比较简单明了）企业会计准则2010，第23-25章和38章。关于国际财务报国准则的国家财务报告准则2008（中文版），IAS39，IAS32，IFRS7。国际会计准则理事会和财政部组织专家翻译的，质量很高了，但是还是很难读，需要毅力，建议朗读，否则容易睡着，呵呵 针对你的补充：英国目前执行的是国际财务报告准则，但是在金融工具会计方面，全球领先的是美国，国际财务报告也是从美国准则出来的，所以，你要学习金融会计，无论去哪，实际上都脱不开美国的范畴。英国方面的资料，建议你参考ACA或者ACCA考试的会计教材，会有些帮助。

易纲编写的《货币银行学》、黄达的《金融学》、胡定康的《货币银行学》、戴国强的《货币银行学》。米什金的《货币金融学》博迪的《金融学》刘舒年的《国际金融》、复旦姜波克的《国际金融学》、南开钱荣堃的《国际金融学》、上财奚君羊的《国际金融学》。《会计基础》人大或者东北财经的《初级会计》，厦大张亦春的那本《金融市场学》米什金有一本《金融市场与机构》兹维博迪和威廉夏普的《投资学》博迪的《投资学精要》斯蒂芬罗斯的《公司理财》理查德布雷利的《公司财务原理》《财务成本管理》曼昆《经济学原理》萨缪尔森《经济学》蒋中一《数理经济学的基本方法》平狄克《微观经济学》范里安《微观经济学：现代观点》多恩布什《宏观经济学》布兰查德《宏观经济学》+克鲁格曼《国际经济学》+米什金《货币金融学》+博迪《金融学》博迪《投资学》罗斯《公司理财》萨克斯《全球视角的宏观经济学》rudin的《数学分析原理》ross的《概率论基础教程》高山晟《经济学中的分析方法》David C. Lay《线性代数及其应用》David C. Lay

教材原话是这样的：企业取得交易性金融资产所支付价款中包含了已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息的，不应单独确认为应收项目，而应当构成交易性金融资产的初始入账金额。所以2018年教材这一块确实修改了这个地方。

《会计学原理》《会计从业道德》《会计电算化》《经济法基础》、《初级会计实务》