讀懂財(cái)務(wù)報(bào)表（英文版第五版）

定　價(jià)：￥28.00

作　者：	（美）[L.M.弗雷澤]LynM.Fraser，（美）[A.奧米斯頓]AileenOrmiston著
出版社：	清華大學(xué)出版社
叢編項(xiàng)：	世界工商管理名典系列
標(biāo)　簽：	財(cái)務(wù)報(bào)表/會(huì)計(jì)報(bào)表

購(gòu)買(mǎi)這本書(shū)可以去

ISBN：	9787302030256	出版時(shí)間：	2002-07-01	包裝：	平裝
開(kāi)本：	26cm	頁(yè)數(shù)：	266	字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　本書(shū)在美國(guó)已印至第5版，它非常適合做財(cái)務(wù)分析方面的教材。作者以簡(jiǎn)潔明快的語(yǔ)言，講解了企業(yè)財(cái)務(wù)報(bào)表的基本概念、背景分析知識(shí)和分析方法。本書(shū)的特點(diǎn)是： ① 增加了會(huì)計(jì) 報(bào)告和財(cái)務(wù)會(huì)計(jì)準(zhǔn)則的新規(guī)定；② 增加了許多新的案例，這些案例有助于理解基本概念，有助于學(xué)生在實(shí)踐中應(yīng)用分析工具，解決實(shí)際問(wèn)題。本書(shū)附錄風(fēng)格獨(dú)特，除了有非常實(shí)用的工資質(zhì)量準(zhǔn)則之外，還新增加了數(shù)據(jù)分析和銀行財(cái)務(wù)狀況分析。書(shū)中每章后均有自我測(cè)驗(yàn)和知識(shí)提問(wèn)，以利自學(xué)。本書(shū)適合高等院校財(cái)會(huì)專(zhuān)業(yè)、金融專(zhuān)業(yè)的本科生和研究生閱讀，也適合公司、企業(yè)的經(jīng)理及財(cái)務(wù)管理人員閱讀。

作者簡(jiǎn)介

暫缺《讀懂財(cái)務(wù)報(bào)表（英文版第五版）》作者簡(jiǎn)介

圖書(shū)目錄

    Preface
   Acknowledgments
   CHAPTER 1 Financial Statements: An Overview
    Map or Maze
    Organization
    Usefulness
    Volume of Information
    The Financial Statements
    Notes to the Financial Statements
    Auditor's Report
    Other Required Infonnation
    Pandora (a.k.a. "PR Fluff")
    Complexity
    Alphabet Soup
    Mythical Mountain
    Quality of Financial Reporting
    Accounting Policies, Estimates-Choices and Changes
    Timing ofRevenue and Expense Recognition
    Discretionary Items
    Nonrecurring and Nonoperating Items
    Impact of Inflation
    Missing and Hard-to-Finct information
    Self-Test
    Study Questions and Problems
    La-Z-Boy Mini-Case
    Chambers Development Company, Inc. Mini-Case
   CHAPTER 2 The Balance Sheet
    Financial Condition
    Consolidation
    Balance Sheet Date
    Comparative Data
    Assets
    Current Assets
    Cash and Marketable Securities
    Accounts Receivable
    Inventories
    Inventory Accounting Methods
    Prepaid Expenses
    Property, Plant, and Equipment
    Other Assets
    Liabilities
    Current Liabilities
    Accounts Payable
    Notes Payable
    Current Maturities ofLong-Term Debt
    Accrued Liabilities
    Unearned Revenue or Deferred Credits
    Deferred Federal Ihcome Taxes
    Long-Term Debt
    Other Liabilities
    Stockholders' Equity
    Common Stock
    Additional Paid-In Capital
    Retained Earnings
    Other Equity Accounts
    Other Balance Sheet Items
    Self-Test
    Study Questions and Problems
    Intel Corporation Mini-Case
    The Rival Company Mini-Case
   CHAPTER 3 The Income Statement and Statement of Retained Eamings
    The Income Statement
    Net Sales
    Cost of Goods Sold
    Gross Profit
    Operating Expense
    Depreciation and Amortization
    Operating Profit
    Other Income (Expense)
    Earnings Before Income Taxes
    Net Earnings
    Earnings per Common Share
    The Statement of Retained Earnings
    Statement of Shareholders' Equity
    Other Issues-Cost vs. Equity Method
    Earnings Quality, Inflation, Cash Flow, Segmental Accounting
    Self-Test
    Study Questions and Problems
    Time Warner Mini-Case
    IBM Corporation Mini-Case
   CHAPTER 4 Statement of Cash Flows
    Preparing a Statement of Cash Flows
    Calculating Cash Flow from Operating Activities
    Direct Method
    Indirect Method
    Cash Flow from Investing Activities
    Cash Flow from Financing Activities
    Change in Cash
    Analyzing the Statement of Cash Flows
    Cash Flow from Operations
    Nocash Corporation
    Help from a Statement of Cash Flows
    Summary Analysis ofthe Statement ofCash Flows
    Supplement to Chapter 4: Adjusting Net Income from Accrual to Cash-
    An Illustration
    Self-Test
    Study Questions and Problems
    PetsMart Mini-Case
    Royal Appliance Mfg. Co. and Subsidiaries Mini-Case
   CHAPTER 5 The Analysis of Financial Statements
    Objectives of the Analysis
    Sources of Information
    Auditor's Report
    Management's Discussion andAnalysis
    Supplementary Schedules
    Form lO-K and Form lO-Q
    Other Sources
    Tools and Techniques
    Common Size Financial Statements
    Key Financial Ratios
    Liquidity Ratios: Short-Term Solvency
    Activity Ratios:Asset Liquidity, Asset Management Efficiency
    Leverage Ratios: Debt Financing and Coverage
    Profitability Ratios: Overall Efficiency and Performunce
    Analyzing the Data
    Background: Economy, Industry, and Firm
    Short-Term Liquidity
    Net Trade Cycle
    Capital Structure and Long-Term Solvency
    Example ofFinancial Leverage
    Operating Efficiency and Profitability
    Ratio Analysis Summary
    Projections, Pro Formas, and MarKet Ratios
    Summary ofAnalysis
    Map
    Self-Test
    Study Questions and Problems
    First Team Sports, Inc. Mini-Case
    L.A. Gear, Inc. Mini-Case
   Appendixes
    A A Guide to Earnings Quality
    B The Analysis of Segmental Data
    C Understanding Bank Financial Statements
    D Solutions to Self-Tests
    E Summary of Financial Ratios
    F Glossary
    Index