财务会计概念与应用英文版lecture9.pptxVIP

Long-Term Assets;Capital Budgeting;Asset Acquisition;Leases;Match Lease Terms;Classifying Leases;Operating Lease;Capital Lease;Assets Acquired bySelf Construction;Basket Purchases;Depreciation;Straight-Line Depreciation;Units-of-Production Depreciation;Partial-Year Depreciation;Repairing and Improving Assets;Impairments;Impairments;Discarding and Selling Long-Term Assets;19;20;Accounting for Intangibles;Types of Intangibles;Recognizing Intangible Assets;Goodwill;Accounting for Goodwill;Measuring the Management of Long-Term Assets;Accelerated Depreciation Methods;Double-Declining-Balance;Sum-o