財務報表分析

內(nèi)容概要

　　本書堪稱會計與財務教學發(fā)展史上的甲程碑，它既從財務報表使用者自的角度，又從財務報表編制者的角度來講授財務報表分析，它介紹了財務報表的“語言”及編制過程了列舉了以耐克公司為代表的含有大量真實公司的年度報告  幫助學葉貞正掌握財務報表分析的精髓，從而為以后的職業(yè)生涯做好準備。

作者簡介

查爾斯·H．吉布森是美國注冊會計師，美國會計學會會員，美國注冊會計師協(xié)會成員，美國會計學會俄亥俄州分會成員。吉布森教授曾服務于四大會計公司4年，并有著3。多年的教學經(jīng)驗。他曾教過各種會計學課程，包括財務、管理、稅收、成本和財務分析。吉布森教授也給財務經(jīng)理、銀行商業(yè)信貸官員、律師及其他人員講授財務分析。他還曾給注冊會計師和注冊管理會計師講授概論類課程。查爾斯·H.吉布森在《會計雜志》、《會計瞭望》、《風險管理》、《稅務會計》、《高級管理雜志》等期刊發(fā)表了60余篇文章。吉布森博士是《財務報告案例》的合編者之一。1989年，吉布森博士獲得了由俄亥俄州注冊會計師協(xié)會和美國會計學會俄亥俄州分會聯(lián)合授予的“俄亥俄州杰出會計教育家獎”殊榮。1993年，他獲得了托萊多大學頒發(fā)的“企業(yè)研究學院獎”。1999年，吉布森獲得了托萊多大學授予的Gamma Epsilon Chapter ofBeta Alpha Psi榮譽稱號。

書籍目錄

前言第1章  財務報告導論第2章  財務報表和其他財務報告問題  第3章  資產(chǎn)負債表第4章  利潤表第5章  分析基礎第6章  短期資產(chǎn)的流動性及相關的償債能力第7章  長期償債能力第8章  盈利能力第9章  投資者的分析第10章  現(xiàn)金流量表第11章  擴展分析

章節(jié)摘錄

版權頁：插圖：Our consolidated financial statements as of and for the years ended December 31, 2007 and 2008included in this annual report on Form 20-F have been prepared in accordance with International Fi-nancial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board, orthe IASB. These financial statements also comply with Hung Kong Financial Reporting Standards,or HKFRS, which collective term includes all applicable individual Hong Kong Financial ReportingStandards, Hong Kong Accounting Standards and Interpretations issued by the Hong Kong Instituteof Certified Public Accountants, or HKICPA. As applied;to our company, HKFRS is consistent withIFRS in all material respects. Pursuant to the requirement under IFRS 1: First-T/me Adoption ofInternational Financial Reporting Standards, or IFRS 1, the date of our transition to IFRS was deter-mined to be January 1, 2007, which is the beginning of the earliest period for which we present fullcomparative information in our consolidated financial statements. With due regard to our accountingpolicies in previous periods and the requirements of IFRS 1, we have concluded that no adjustmentswere required to the amounts reported under HKFRS as at January 1, 2007 or in respect of the yearended December 31, 2007. As such, we make an explicit and unreserved statement of compliancewith IFRS, as issued by the IASB, with respect to our consolidated financial statements as of and forthe years ended December 31, 2007 and 2008 included in this annual report on Form 20-F. Pricewa-terhouseCoopers, our independent registered public accounting firm, has issued an auditor's report onour financial statements prepared in accordance with IFRS as issued by the IASB.   In accordance with rule amendments adopted by the U.S. Securities and Exchange Commission,or the SEC, which became effective on March 4, 2008, we are not required to provide reconciliationto generally accepted accounting principles in the United States, or U.S. GAAP. Furthermore, pursu-ant to the transitional relief granted by the SEC in respect of the first-time application of IFRS, noaudited financial statements and financial information prepared under IFRS for the year endedDecember 31, 2006 have been included in this annual report on Form 20-F. The consolidated financial statements included in our annual reports on Form 20-F previouslyfiled with the SEC in respect of the years ended December 31, 2005 and 2006 were prepared in ac-cordance with HKFRS. The consolidated financial statements included in our annual reports on Form20-F previously filed with the SEC in respect of the years ended December 31, 2004 and before wereprepared in accordance with Hong Kong GAAP.   The statistical information set forth in this annual report on Form 20-F relating to the PRC is takenor derived from various publicly available government publications that have not been prepared orindependently verified by us. This statistical information may not be consistent with other statisticalinformation from other sources within or outside the PRC.

編輯推薦

《財務報表分析(第12版)(國際版)》：高等院校雙語教學適用教材·會計。

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