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财务报表解析 英文版PDF|Epub|txt|kindle电子书版本网盘下载
- （美）LynM.Fraser，（美）AileenOrmiston著 著
- 出版社： 北京：北京大学出版社
- ISBN：7301054203
- 出版时间：2002
- 标注页数：267页
- 文件大小：13MB
- 文件页数：291页
- 主题词：
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图书目录
第一章 财务报表：概述1
Map or Maze1
CHAPTER1 Financial Statements:An Overview1
Organization3
Usefulness4
The Financial Statements5
Votume of Information5
Notes to the Financial Statements9
前言13
Preface13
Auditor s Report13
Uses of the Sixth Edition14
第6版 的应用14
Other Required Information15
Features of the Sixth Edition15
第6版 的特色15
Pandora(A.K.A“PR Fluff”)16
Complexity17
Alphabet Soup17
Acknowledgments17
致谢17
A Global Marketplace19
Mythical Mountain19
Other Discretionary Issues22
More Complications22
Quality of Financial Reporting24
Accounting Policies, Estimates-Choices and Changes25
Timing of Revenue and Expense Recognition26
Discretionary Items27
Non-recurring and Non-Operating Items28
Impact of Inflation30
Missing and Hard-to-Find Information31
Self-Test33
Study Questions and Problems36
La-Z-Boy Mini-Case38
Chambers Development Company Mini-Case42
CHAPTER2 The Balance Sheet50
第二章 资产负债表50
Financial Condition51
Consolidation51
Balance Sheet Date51
Assets53
Current Assets53
Comparative Data53
Cash and Marketabte Securities54
Accounts Receivable55
Inventories56
Inventory Accounting Methods57
Prepaid Expenses60
Property,Plant,and Equipment60
Other Assets62
Liabilities63
Current Liabilities63
Notes Payable64
Current Maturities of Long-Term Debt64
Accrued Liabilities64
Accounts Payable64
Unearned Revenue or Deferred Credits65
Deferred Federal Income Taxes65
Long-Term Debt68
Other Liabilities68
Stockholders Equity69
Common Stock69
Additional Paid-In Capital69
Other Equity Accounts70
Retained Eamings70
Other Balance Sheet Items71
Self-Test72
Study Questions and Problems76
Intel Corporation Mini-Case79
The Rival Company Mini-Case83
第三章 损益表及所有者权益表90
CHAPTER3 Income‘Statement and Statement of Stockholders’Equity90
The Income Statement91
Net Sales93
Cost of Goods Sold94
Gross Profit95
Operating Expense95
Depreciation and Amortization96
Operating Profit97
Earnings Before Income Taxes98
Net Earnings98
Other Income(Expense)98
Comprehensive Income99
Earnings Per Common Share99
The Statement of Stockholders Equity100
Self-Test106
Earnings Quality,Inflation,Cash Flow,Segmental Accounting106
Study Questions and Problems110
Time Warner Mini-Case113
Compaq Computer Corporation Mini-Case116
第四章 现金流量表119
CHAPTER4 Statement of Cash Flows119
Preparing a Statement of Cash Flows120
Calculating Cash Flow from Operating Activities125
Direct Method125
Indirect Method128
Cash Flow from Investing Activities130
Cash Flow from Financing Activities130
Change in Cash131
Analyzing the Statement of Cash Flows133
Cash Flow from Operations133
Nocash Corporation134
Help from a Statement of Cash Flows136
Summary Analysis of the Statement of Cash Flows137
Self-Test138
Study Questions and Problems142
PETsMART Mini-Case148
Royal Appliance Mfg.Co.and Subsidiaries Mini-Case151
CHAPTER5 The Analysis of Financial Statements154
Objective of Analysis154
第五章 财务报表分析154
Management Discussion and Analysis156
Auditor s Report156
Supplementary Schedules156
Form 10-K and Form 10-Q156
Sources of Information156
Other Sources157
Tools and Techniques158
Common Size Financial Statements158
Key Financial Ratios161
Liquidity Ratios:Short-Term Solvency161
Activity Ratios:Asset Liquidity,Asset Management Efficiency164
Leverage Ratios:Debt Financing and Coverage167
Profitability Ratios:Overall Efficiency and Performance169
Analyzing the Data171
Background:Economy,Industry,and Firm172
Short-Term Liquidity173
Net Trade Cycle175
Capital Structure and Long-Term Solvency176
Example of Financial Leverage176
Operating Efficiency and Profitability179
Relating the Ratios-The Du Pont System180
Projections,Pro Forma Statements,and Market Ratios182
Summary of Analysis183
Map184
Self-Test185
Study Questions and Problems190
First Team Sports Inc.Mini-Case205
L.A.Gear Inc.Mini-Case213
Appendixes219
A A Guide to Earnings Quality219
附录219
B The Analysis of Segmental Data234
C Understanding Bank Financial Statements241
D Solutions to Self-Tests251
E Summary of Financial Ratios253
F Glossary255
Index263
索引263