中级会计学 ，第九版-Intermediate_Accounting ，_9th_Edition_by_J._David_Spiceland.docxVIP

Intermediate Intermediate Accounting NINTH EDITION DAVID SPICELAND University of Memphis MARK W. NELSON Cornell University WAYNE B. THOMAS University of Oklahoma About the Authors DAVID SPICELAND David Spiceland is professor of accounting at the Univer- sity of Memphis, where he teaches intermediate account- ing and other financial accounting courses at the undergraduate and master’s levels. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spiceland’s primary re