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中級會計學(上冊)
95折
作者:江淑玲  出版社:新陸書局  出版日:2023/09/01 裝訂:平裝
國際會計準則理事會(IASB)為提升 IFRSs 之品質,近年雖仍持續修訂準則公報之內容,惟準則規範已相對穩定。有關加密貨幣、碳權交易等新興經濟事項,目前IASB 雖無另訂準則公報做一規範,但參照相關準則,仍可做合宜之會計處理。例如,以存貨與無形資產之定義,企業可就持有之加密貨幣決定適用之會計準則。因應投資人對企業永續發展相關資訊需求日增,由國際財務報導準則基金會(IFRS Foundation)成立之「國際永續準則委員會」(ISSB),業已於今年 6 月發布二號「永續揭露準則」,以建立一套全球一致通用的永續資訊揭露標準,並強化永續發展資訊與財務報告資訊間的關聯性。隨著永續揭露準則的發展,協助企業落實永續發展之實踐,將是會計專業人員責無旁貸的使命。本書各章修正內容簡述於下:第 1 章「財務報導之環境與觀念架構」:增加一節介紹國際永續準則委員會(International Sustainability Standards Board, 簡 稱 ISSB) 所 發 布 之 永 續 揭 露準則第 S1 號「永續相關財務資訊揭露之一般規定」,以及永續揭露準則第 S2 號「氣候相關揭露要求」。第 2 章「財務報表之表達」:依據 IAS 1「財務報表之表達」修訂「負債分類為流動或非流動」及「具合約條款之非流動負債」之規定,修改流動與非流動負債劃分之說明及釋例。第 4 章「現金及應收款項」:修改應收款項出售會計處理之部分說明及釋例。第 5 章「存貨」:依據 IAS 2「存貨」文字修訂,修改個別認定法之文字說明;配合 IFRS 15「客戶合約之收入」修改零售價法下有關特殊項目處理之說明及釋例。第 6 章「不動產、廠房及設備」:增加借款成本資本化之釋例說明。第 9 章「金融工具投資與避險」:增加關聯企業辦理現金增資時,企業未按持股比例認購新股會計處理之說明及釋例;配合企業會計準則第十五號公報「金融工具」之修訂,修改「企業會計準則公報之規範」之內容。其他章節之變動主要為配合 IFRSs 文字修改小幅修改文字用語,及增修習題。此次修訂特別感謝林煜陞先生提供寶貴之建議及協助增修習題,使本書更臻完善。本書之撰寫雖已力求正確與充實,惟疏漏、誤植與不盡完善之處,仍難避免,尚祈讀者及碩學先進不吝賜正。
定價:780 元, 優惠價:95 741
庫存:3
Blue Period 3
滿額折
作者:Tsubasa Yamaguchi  出版社:Kodansha Amer Inc  出版日:2021/02/09 裝訂:平裝
Winner of the 2020 Manga Taisho Grand Prize! A manga about the struggles and rewards of a life dedicated to art. Popular guy Yatora realizes he’s just going through the motions to make other people happy and finds himself in a new passion: painting. But untethering yourself from all your past expectations is dangerous as well as thrilling…ADAPTATION Relief is short-lived for Yatora after his first competition, where his piece ranks higher than expected but is far from his dream school’s standards. He’s prepared to give Ooba-sensei’s challenges everything he’s got…but what if all he’s got is still not enough? With 100 days until university exams, Yatora must toil to produce a piece only he can.
定價:455 元, 優惠價:79 359
庫存:1
Daily Science, Grade 3 - Teacher Edition
滿額折
作者:Evan-Moor Educational Publishers (COR)  出版社:Evan-Moor Corp  出版日:2009/06/20 裝訂:平裝
Help your grade 3 students explore standards-based science concepts and vocabulary using 150 daily lessons! Vocabulary practice, hands-on activities, and comprehension tests provide everything you nee
定價:1050 元, 優惠價:79 830
庫存:1
製圖實習(上)
滿額折
作者:歐陽弘; 廖美雯-編  出版社:弘揚圖書  出版日:2019/09/01 裝訂:平裝
本書分(上)、(下)兩冊,供土木與建築群第一學年上、下學期,每週四節,每學期四學分教學使用。本書之目標,在培養學生認識基本製圖的內涵及中華民國國家標準(Chinese National Standards,CNS)之規範,熟悉製圖的觀念及各種繪圖技巧,建構立體空間之概念,以利銜接施工圖繪製之準備,並培養良好的製圖習慣及職業道德。本書之授課方法以學生實際操作為主,教師講解為輔,以培養學生識圖及製圖的
定價:390 元, 優惠價:95 371
庫存:2
Foundational Skills: Phonics for First Grade
滿額折
作者:Shell Education  出版社:Teacher Created Materials  出版日:2013/10/01 裝訂:平裝
Support students' phonetic development as they practice key first grade phonics skills. Focus on phonics with fun and engaging activity pages that are research based and support current standards. Thi
定價:525 元, 優惠價:85 446
庫存:2
Foundational Skills: Phonics for Second Grade
滿額折
作者:Shell Education  出版社:Teacher Created Materials  出版日:2013/10/01 裝訂:平裝
Support students' phonetic development as they practice key second grade phonics skills. Focus on phonics with fun and engaging activity pages that are research based and support current standards. Th
定價:525 元, 優惠價:85 446
庫存:4
Everything You Need to Ace American History in One Big Fat Notebook
滿額折
作者:Lily Rothman  出版社:Workman Pub Co  出版日:2016/08/09 裝訂:軟精裝
An exciting book for all middle schoolers (6th-8th grade) who wish they had taken better notes in american history class or just want to jump to the head of the class. Each Big Fat Notebook is like getting to borrow the notebook of the best student in American history class, the one who not only writes down the important points the teacher makes—noting those crucial “you will get tested on these” facts—but also meticulously transcribes key points from the chalkboard and pastes teacher handouts into her notebook. Part “CliffsNotes,” part workbook, this study hack will help kids focus on the things they need to remember in order to rock their middle school exams and ace american history.Each notebook was written by a graduate of a prestigious university, and all the writers graduated with honors in their respective subjects.Everything You Need to Ace American History in One Big Fat Notebook is based on state standards and has been vetted by a middle school American history teacher
獨立閱讀進行式
定價:593 元, 優惠價:79 468
庫存 > 10
中研院法學期刊
滿額折
出版社:中研院法研所  出版日:2024/03/29 裝訂:平裝
※請確定您所選購之期刊正確無誤,本期為2024年3月號 No.34※※因雜誌到貨日期不一,請於下單時在備註欄填上您欲購買之期號(過期雜誌恕不接受訂購)※※本期號上架時間至2024/10/1※出刊辭 特稿基本權利的憲法論辯──憲法解釋的限制與突破 葉俊榮 001 研究論文The Price of Autonomy: Liability Standards for Complementary and Substitutive Medical Robotics and Artificial Intelligence Frank Pasquale 041(自主權的代價──輔助性與替代性醫療機器人和人工智慧技術的侵權責任標準) 比較法作為雙重因果推理──以修正民事訴訟法影響和解率的實證研究為例 張永健 081 薪傳論文論哈伯瑪斯道德與法律之間的關係──以法律與民主法治國論辯理論為核心 蘇柏榮 153 專書論壇成文法與不成文法概念及用語的檢討和對策──兼對書評的回應 王泰升 219
定價:300 元, 優惠價:1 300
庫存 > 10
Standards
作者:Hal Leonard Corp. (COR)  出版社:Hal Leonard Corp  出版日:2012/10/01 裝訂:平裝
(Ukulele Play-Along). The Ukulele Play-Along series will help you play your favorite songs quickly and easily, with incredible backing tracks to help you sound like a bona fide pro! Just follow the wr
定價:455 元, 優惠價:1 455
無庫存,下單後進貨(到貨天數約30-45天)
Standards
作者:Hal Leonard Publishing Corporation (COR)  出版社:PBKLEONH  出版日:2011/10/14 裝訂:有聲書
(Beginning Piano Solo Play-Along). The Beginning Piano Solo Play-Along series is designed for pianists ready to play their first solo. Each volume comes with a CD of orchestrated arrangements. The mus
定價:525 元, 優惠價:1 525
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Standards
作者:Lawrence Busch  出版社:Mit Pr  出版日:2011/09/16 裝訂:精裝
Standards are the means by which we construct realities. There are establishedstandards for professional accreditation, the environment, consumer products, animal welfare, theacceptable stress for hig
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Standards
滿額折
作者:William Crary Brownell  出版社:LEGARE STREET PR  出版日:2023/07/18 裝訂:平裝
定價:853 元, 優惠價:1 853
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Double Standards: Double Standards
滿額折
作者:Darshaun McAway  出版社:LULU PR  出版日:2024/02/01 裝訂:平裝
定價:1125 元, 優惠價:1 1125
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Standards - Guitar
作者:Hal Leonard Publishing Corporation (COR)  出版社:Hal Leonard Corp  出版日:2009/07/01 裝訂:平裝
With these 10 authentic arrangements, instrumentalists can be a part of a full big band sound! Includes: Autumn Leaves * Easy to Love (You'd Be So Easy to Love) * Georgia on My Mind * Harlem Nocturne
定價:525 元, 優惠價:1 525
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Swinging Standards
作者:Hal Leonard Publishing Corporation (COR)  出版社:Hal Leonard Corp  出版日:2009/07/30 裝訂:平裝
For use with all Bb, Eb, C and BC instruments, the Jazz Play-Along Series is the ultimate learning tool for all jazz musicians. With musician-friendly lead sheets, melody cues and other split-track c
定價:595 元, 優惠價:1 595
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Standards Piano
作者:Hal Leonard Publishing Corporation (COR)  出版社:Hal Leonard Corp  出版日:2009/07/01 裝訂:有聲書
Big Band Play-AlongWith these 10 authentic arrangements, instrumentalists can be a part of a full big band sound! Includes: Autumn Leaves * Easy to Love (You'd Be So Easy to Love) * Georgia on My Mind
定價:525 元, 優惠價:1 525
無庫存,下單後進貨(到貨天數約30-45天)
Country Standards
作者:Hal Leonard Publishing Corporation (COR)  出版社:Hal Leonard Corp  出版日:2012/06/01 裝訂:有聲書
(Jazz Play Along). For use with all B-flat, E-flat, Bass Clef and C instruments, the Jazz Play-Along Series is the ultimate learning tool for all jazz musicians. With musician-friendly lead sheets, me
定價:595 元, 優惠價:1 595
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Web Standards
作者:Leslie Sikos  出版社:Apress  出版日:2011/11/14 裝訂:平裝
The author provides solutions to the most common website problems, and gives you a deep understanding of web standards and how they can be applied to improve your website.
定價:1575 元, 優惠價:1 1575
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Cloud Standards
滿額折
作者:Marvin Waschke  出版社:Springer-Verlag New York Inc  出版日:2012/10/17 裝訂:平裝
Cloud computing is often described as providing computing resourcesthe wayelectric utilities provide energy. In theory, anyone with an adequate connection to the Internet should be able to tap into a
定價:2250 元, 優惠價:1 2250
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Standards & Gems
作者:Hal Leonard Publishing Corporation (COR)  出版社:Hal Leonard Corp  出版日:2013/01/01 裝訂:平裝
(Ukulele Ensemble). The songs in this collection are playable by any combination of ukuleles (soprano, concert, tenor or baritone). Each arrangement features the melody, a harmony part, and a "bass" l
定價:350 元, 優惠價:1 350
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