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內(nèi)容簡介

　　本教材為會計學英文教材，為會計專業(yè)本科學生、學習會計學課程的本科留學生、MBA專業(yè)留學生編寫，針對財務報表的認識、處理、分析進行闡述。從“為什么需要財務報表分析”這個根本問題入手，討論財務報表分析技術的產(chǎn)生和發(fā)展、社會經(jīng)濟發(fā)展和技術進步對財務報表分析的影響、財務分析工作以及財務分析職業(yè)等主題，給學生一個總括的財務報表分析觀；再講授財務報表分析的基本方法、技術及其運用，讓學生初步了解財務分析的步驟。

作者簡介

　　趙藝，西南石油大學經(jīng)濟管理學院副教授、碩士生導師、中國注冊會計師。主持科研項目23項，包括主持國家社科基金項目1項、省部級項目5項、廳局級項目11項、校級項目6項；獨著專著3部，在CSSCI、北大核心等期刊發(fā)表論文20余篇；擔任項目負責人獲得科研獎勵3項，先后有5項研究成果被省、市政府部門采納和應用。

圖書目錄

Chapter 1 Overview offinancial statement analysis
Learning objectives
Chapter-opening case
Chapterpreview
Mainpart
1.1 The history offinancial statement analysis
1.1.1 The origin and development of financial statement analysis
1.1.2 Schools offinancial statement analysis
1.2 Basic theories offinancial statement analysis
1.2.1 Conceptandpurposesoffinancial statementanalysis
1.2.2 Contents offinancial statement analysis
1.2.3 Steps andprinciples offinancial statement analysis
1.3 Preparation offinancial statement analysis
1.3.1 Preparation ofbackground information
1.3.2 Preparation ofmethods
1.3.3 Preparation oftools
Glossary
Chapter 2 The analysis of company’s financial abilities
Learning objectives
Chapter-opening case
Chapterpreview
Mainpart
2.1 Solvency analysis
2.1.1 The concept and significance of solvency analysis
2.1.2 Short—term solvency analysis
2.1.3 Long—term solvency analysis
2.2 Operating capability analysis
2.2.1 Concept and significance of operating capability analysis
2.2.2 Analysis ofcurrent assets operating capability
2.2.3 Analysis of non—current assets operating capability
2.2.4 Analysis oftotal asset operating capability
2.3 Profitabilityanalysis
2.3.1 Concept and significance ofprofitability analysis
2.3.2 Analysis ofoperatingprofitability
2.3.3 Analysis ofassetprofitability
2.3.4 Analysis ofcapital profitability
2.3.5 Profitability analysis oflisted companies
2.4 Growth capability analysis
2.4.1 Concept and significance of growth capability analysis
2.4.2 Analysis ofassetgrowth capability
2.4.3 Analysis ofincome growth capability
2.4.4 Analysis ofprofit growth capability
2.4.5 Analysis ofthe growth capability ofowners’equity
Formulatoolkit
Glossary
Chapter3 Methods offinancial statement analysis
Learning objectives
Chapter-opening case
Chapterpreview
Mainpart
3.1 Overview ofthe methods offinancial statement analys
3.2 Basic methods offinancial statement analysis
3.2.1 Comparative analysis method
3.2.2 Ratio analysis method
3.2.3 Trend analysis method
3.2.4 Factor analysis method
3.3 Comprehensive methods offinancial statement analysis
3.3.1 Wall scoring method
3.3.2 DuPontfinancial analysis method
3.3.3 Financial early warning analysis method
3.3.4 Financial strategy matrix
Formulatoolkit
Glossary
Chapter 4 Comprehensive cases of financial statement analysis
Learning objectives
Chapter-opening case
Chapterpreview
Mainpart
4.1 Comprehensive analysis of CYTS’s financial statements
4.1.1 Background introduction of CYTS
4.1.2 Analysis of CYTS’s financial capability
4.1.3 Comprehensive analysis of CYTS
4.2 Comprehensive analysis ofALPHA's financial statements
4.2.1 Background introduction o fALPHA
4.2.2 Analysis ofALPHA's various financial capabilities
4.2.3 Comprehensive analysis of ALPHA
4.3 Comprehensive analysis of LETV’s financial statements
4.3.1 Briefintroduction ofLETV
4.3.2 Analysis ofLETV’Sfinancial capabilities
4.3.3 Comprehensive analysis of LETV
Glossary
Chapter 5 Development offinancial statement analysis
Learning objectives
Chapter-opening case
Chapterpreview
Mainpan
5.1 The improvement offinancial statement analysis
5.1.1 Impact offinancial statement analysis on enterprise development
5.1.2 Feasibility offinancial statemnt analysis reform
5.1.3 Trend Of reform in financial statement analysis in the knowledge economy
5.2 Application of financial statement analysis in enrpfise Value assessment
5.2.1 EVAfEconomicValueAdded
5.2.2 Free cashflowdiscountmodel
Glossary
Appendix
Refefences