財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程

內(nèi)容概要

　　《財(cái)務(wù)報(bào)告分析》是財(cái)務(wù)會(huì)計(jì)專業(yè)和相鄰專業(yè)的重要課程。財(cái)務(wù)報(bào)告是一種商業(yè)語言，它傳達(dá)了有關(guān)經(jīng)濟(jì)實(shí)體的財(cái)務(wù)狀況、盈利能力和現(xiàn)金流狀況等方面的財(cái)務(wù)信息，是相關(guān)人士做出投資和信貸等重要決策的基礎(chǔ)和依據(jù)。不懂得如何分析財(cái)務(wù)報(bào)告，就無法理解和把握財(cái)務(wù)報(bào)告所傳達(dá)的信息。目前，各國財(cái)務(wù)報(bào)告的種類和基本內(nèi)容已趨于一致，但在報(bào)告的框架和報(bào)表結(jié)構(gòu)等諸多方面，還存在許多差異。此外，報(bào)表項(xiàng)目的確認(rèn)和計(jì)量原則及方法方面的差異也不容忽視。
　　《財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程(雙語)》立足于西方國家尤其是美國的會(huì)計(jì)模式，闡述財(cái)務(wù)報(bào)告的基本構(gòu)成及財(cái)務(wù)分析的基本思路和方法，并提供了足量的實(shí)訓(xùn)題目和部分習(xí)題答案?；A(chǔ)知識(shí)介紹部分采用英漢對(duì)照方式，以幫助英語基礎(chǔ)薄弱的讀者理解相關(guān)知識(shí)點(diǎn)；實(shí)訓(xùn)部分采用全英文方式，訓(xùn)練讀者運(yùn)用英文進(jìn)行財(cái)務(wù)報(bào)告閱讀和分析的能力。
　　《財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程(雙語)》共分七章。第一章介紹有關(guān)財(cái)務(wù)報(bào)告基礎(chǔ)知識(shí)，包括財(cái)務(wù)報(bào)告和財(cái)務(wù)報(bào)表的關(guān)系、美國證券交易委員會(huì)的披露系統(tǒng)、基本財(cái)務(wù)報(bào)表、復(fù)式記賬系統(tǒng)和會(huì)計(jì)循環(huán)以及報(bào)表要素確認(rèn)和計(jì)量的原則。第二章介紹財(cái)務(wù)分析的基礎(chǔ)步驟和主要方法。第三章和第四章闡述短期和長期償債能力分析的基本方法。第五章是盈利能力分析，基于不同投入資本的盈利指標(biāo)的比較是本章重點(diǎn)關(guān)注的內(nèi)容。第六章闡述投資者特別關(guān)注的一些財(cái)務(wù)指標(biāo)，如每股盈利和股利支付相關(guān)指標(biāo)等。第七章總結(jié)《財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程(雙語)》，側(cè)重于綜合分析訓(xùn)練。
　　《財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程(雙語)》是北京市特色專業(yè)建設(shè)點(diǎn)——北方工業(yè)大學(xué)會(huì)計(jì)學(xué)專業(yè)和北京市優(yōu)秀教學(xué)團(tuán)隊(duì)——會(huì)計(jì)學(xué)專業(yè)系列課程教學(xué)團(tuán)隊(duì)的建設(shè)成果之一。《財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程(雙語)》的出版得到了北京市教委專項(xiàng)經(jīng)費(fèi)的資助和支持。

書籍目錄

chapter 1 fundamentals of financial reporting
1.1 basic knowledge
1.1.1 financial reporting and financial statements
1.1.2 sec's disclosure system
1.1.3 the financial statements
1.1.4 double-entry system and accounting cycle
1.1.5 principles of recognition and measurement in the
financial
statements
1.2 practice training
1.2. 1 questions
1.2.2 choices
1.2.3 problems
1.2.4 answers and solutions
chapter 2 basics of financial analysis
2. 1 basic knowledge
2. 1.1 steps of financial statement analysis
2. 1.2 users of financial analysis
2. 1.3 common-size analysis
2. 1.4 ratio analysis
2. 2 practice training
2. 2. 1 questions
2.2. 2 true (t) or false (f)
2.2.3 choices
2.2.4 problems
2.2.5 answers and solutions
chapter 3 liquidity and short-term debt-paying ability
3.1 basic knowledge
3.1.1 the importance of liquidity
3.1.2 liquidity ratios
3.2 illustrations
3.3 practice training
3.3.1 questions
3.3.2 true (t) or false (f)
3.3.3 fill up the blanks
3.3.4 choices
3.3.5 problems
3.3.6 answers and solutions
chapter 4 long-term debt-paying ability
4. 1 basic knowledge
4. 1.1 the concepts of long-term debt-paying ability
4. 1.2 indications of long-term debt-paying ability
4. 2 practice training
4. 2. 1 questions
4.2.2 true (t) orfalse (f)
4. 2.3 choices
4. 2. 4 problems
4. 2. 5 answers and solutions
chapter 5 profitability analysis
5.1 basic knowledge
5.1. 1 the importance of profitability
5. 1.2 profitability measures
5.2 practice training
5.2. 1 questions
5.2. 2 true (t) or false (f)
5.2.3 choices
5.2.4 problems
5.2.5 answers and solutions
chapter 6 analysis for the investor
6. 1 basic knowledge
6. 1.1 the information need of investors
6. 1.2 investor-specific financial ratios
6. 2 practice training
6. 2. 1 questions
6. 2.2 read paragraphs and answer questions
6.2. 3 choices
6.2.4 problems
6. 2.5 answers and solutions
chapter 7 comprehensive analysis
7.1 basic knowledge
7. 1.1 overview of financial ratios
7. 1.2 warnings in analysis
7.2 practice training
7.2. 1 matching the descriptions with the financial ratios
7.2.2 problems
7.2.3 answers and solutions
appendix comprehensive case
主要參考文獻(xiàn)

圖書封面

評(píng)論、評(píng)分、閱讀與下載

---

    財(cái)務(wù)報(bào)告分析實(shí)訓(xùn)教程 PDF格式下載

---