理解中國財(cái)務(wù)報(bào)表=Understanding Chinese Financial Statements

內(nèi)容概要

本書旨在給入世后的境外投資者、債權(quán)人以及對中國企業(yè)會(huì)計(jì)制度、會(huì)計(jì)準(zhǔn)則及相關(guān)公司設(shè)立感興趣的讀者以充分、真實(shí)、感性了解中國企業(yè)尤其是上市公司的機(jī)會(huì)，并附有中國上市公司熊貓電子的全部信息披露資料，目的在于提供一個(gè)真實(shí)案例，循序漸進(jìn)解釋相關(guān)的資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量表。
    本書以純標(biāo)準(zhǔn)英文寫就，對每一個(gè)細(xì)小環(huán)節(jié)的英文表述均精益求精，是當(dāng)前國內(nèi)向境外投資者提供的最寶貴的報(bào)表解讀文選之一，對國內(nèi)會(huì)計(jì)專業(yè)師生尤其是研究生教育也極有價(jià)值。

作者簡介

Chong,Lee Ming earned a Bachelor degree in Economics from the Australian National University and a Master degree in Accountancy from the University of New England,Australia.He obtained a PhD from the Shanghai University of Finance and Economics under the mentorship of Professor Wang,Songnian.Currently, he is a practicing accountant in Hong Kong. He is also a member of a number of professional bodies in Hong Kong Australia and UK.

書籍目錄

CHAPTER 1FOUNDATION OF CHINESE ACCOUNTING PRACTICES    1.1  INTRODUCTION    1.2  REGULATORY MECHANISM    1.3  RULES FOR CHINESE COMPANIES/ENTERPRISES    1.4  DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES    1.5    SUMMARIES AND CONCLUSIONCHAPTER 2CHINESE FINANCIAL STATEMTS-A REAL EXAMPLE    2.1  INTRODUCTION    2.2  COMPANY HISTORY    2.3  ANNUAL REPORT2002    2.4  FINANCIAL REPORTS    2.5  SUMMARIES AND CONCLUSIONCHAPTER 3ASSETS    3.1  INTRODUCTION    3.2  WHAT ARE ASSETS IN CHINESE CONTEXT?    3.3  VALUATION OF ASSETS    3.4  CURRENT ASSETS    3.5  LONG TERMINVESTMENT    3.6  FIXED ASSETS    3.7  INTANGIBLE AND OTHER ASSETS    3.8  SUMMARIES  AND CONCLUSIONCHAPTER 4LIABILITIES     4.1  INTRODUCTION    4.2  WHAT ARELIABILITIES IN CHINESE CONTEXT?    4.3  VALUATION OF LIABILITIES    4.4  CURRENT LIABILITIES    4.5  LONG TERM LIABILITIES……CHAPTER 5EQUITYCHAPTER 6PROFIT ANDLOSSCHAPTER 7CASHRLOW DTATEMENTCHAPTER 8CONSOLIDATED FINANCIAL STATENENTSCHAPTER 9DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES:ANNUAL REPORT AND INTERIM REPORTREFERENCES

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