財(cái)務(wù)報(bào)告與分析

前言

　　自教育部在《關(guān)于加強(qiáng)高等學(xué)校本科教學(xué)工作提高教學(xué)質(zhì)量的若干意見》【教高（2001）4號(hào)】中提出雙語教學(xué)的要求后，各地高校相繼開設(shè)了一系列雙語教學(xué)課程。這對(duì)提高學(xué)生的學(xué)科和外文水平，開闊國際視野，培養(yǎng)創(chuàng)新型人才起到了重要的作用；一大批教師也逐漸熟悉了外文授課，自身的教學(xué)水平和能力得到較大提高，具備國際學(xué)術(shù)思維的中青年教師脫穎而出。同時(shí)，經(jīng)過近幾年的雙語教學(xué)實(shí)踐，國外原版教材量大、邏輯不夠清晰、疏離中國現(xiàn)實(shí)等問題也影響了雙語教學(xué)的效果。因此，對(duì)外版教材進(jìn)行本土化的精簡改編，使之更加適合我國的雙語教學(xué)已提上教材建設(shè)日程?！　榱藵M足高等學(xué)校經(jīng)濟(jì)管理類雙語課程本土化教學(xué)的需要，在教育部高等教育司的指導(dǎo)和支持下，高等教育出版社同ThomsonLeaming等國外著名出版公司通力合作，在國內(nèi)首次推出了金融、會(huì)計(jì)、經(jīng)濟(jì)學(xué)等專業(yè)的英文原版改編教材。

內(nèi)容概要

本書講述了企業(yè)財(cái)務(wù)報(bào)告的基本內(nèi)容和基本分析方法。全書站在投資者等企業(yè)利益相關(guān)者的角度對(duì)企業(yè)的財(cái)務(wù)報(bào)告進(jìn)行解讀與分析，以便做出正確的經(jīng)營決策。全書共有l(wèi)l章，前10章系統(tǒng)地講解了企業(yè)財(cái)務(wù)報(bào)告的基本組成內(nèi)容和分析方法，第11章以某上市公司為實(shí)例，展示了系統(tǒng)化的財(cái)務(wù)分析方法，主要討論了商業(yè)貸款機(jī)構(gòu)、公司控制者、注冊(cè)會(huì)計(jì)師、特許財(cái)務(wù)分析師以及年度報(bào)告等方面所采用和關(guān)注的財(cái)務(wù)比率和其他相關(guān)問題。全書各章之后均安排了大量具有極強(qiáng)針對(duì)性的思考題、練習(xí)題和案例。     本書非常適合作為大學(xué)經(jīng)濟(jì)、管理類專業(yè)高年級(jí)學(xué)生以及MBA學(xué)生學(xué)習(xí)“財(cái)務(wù)報(bào)告分析”課程的教材。

作者簡介

Charles H.Gibson，美國特勒多大學(xué)會(huì)計(jì)學(xué)教授。他執(zhí)教30余年，講授過財(cái)務(wù)、稅收、成本等各種會(huì)計(jì)學(xué)課程。在Journal of accountancy ,Accounting Horizons等著名期刊發(fā)表了60余篇文章。

書籍目錄

CHAPTER 1 INTRODUCTION TO FINANCIAL REPORTING　Development of Generally Accepted 　Accounting Principles （GAAP）　Additional Input-American Institute of Certified Public Accountants （AICPA） 　Emerging Issues Task Force （EITF）　A New Reality 　Traditional Assumptions of the Accounting Model 　Using the Internet　Summary 　QuestionsCHAPTER 2 INTRODUCTION TO FINANCIAL STATEMENTS AND OTHER FINANCIAL REPORTING TOPICS　Forms of business entities  The financial statements  Auditor`s report  Summary annual report  The efficient market hypoothesis  Ethics  Harmonization of International Accounting Standards  Consolidated statements  Accounting for business Combinations  Summary  Questions  ProblemsCHAPTER 3 BALANCE SHEETCHAPTER 4 INCOME STATEMENTCHAFFER 5 BASICS OF ANALYSISCHAPTER 6 LIQUIDITY OF SHORT-TERM ASSETS, RELATED DEBT-PAYING ABILITYCHAPTER 7 LONGTERM DEBTPAYING ABILITYCHAPTER 8 PROFITABILITYCHAPTER 9 FOR THE INVESTORCHAPTER 10 STATEMENT OF CASA FLOWS CHAPTER 11 EXPANDED ANALYSIS

章節(jié)摘錄

　　The accompanying consolidated financial statements, including the notes thereto, and other financial in-formation presented in the annual report were prepared by management, which is responsible for their in-tegrity and objectivity. The fmancial statements have been prepared in accordance with generally acceptedaccounting principles and include amounts that are based upon our best estimates and judgments.We maintain an effective system of internal accounting control. We believe this system provides reasonableassurance that transactions are executed in accordance with management authorization and are appropri-ately recorded in order to permit preparation of financial statements in conformity with generally acceptedaccounting principles and to adequately safeguard, verify, and maintain accountability of assets. The con-cept of reasonable assurance is based on the recognition that the cost of a system of internal control shouldnot exceed the benefits derived.PricewaterhouseCoopers LLP, independent certified public accountants, is retained to audit our financialstatements. Their accompanying report is based on audits conducted in accordance with generally acceptedauditing standards. The audits include a review of the internal accounting control structure to gain a basicunderstanding of the accounting system in order to design an effective and efficient audit approach and notfor the purpose of providing assurance on the system of internal control.The Audit Committee of the Board of Directors is composed of three outside directors and is responsiblefor recommending the independent accounting finn to be retained for the coining year, subject to share-holder approval. The audit Committee meets periodically and privately with the independent accountants,as well as with management, to review accounting, auditing, internal accounting controls, and fmancial re-porting matters.

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