圖書信息
出版社: 經濟科學出版社; 第1版 (2011年4月1日)
叢書名: 高等學校會計學專業學習指導
平裝: 154頁
正文語種: 簡體中文, 英語
開本: 16
ISBN: 7514103481, 9787514103489
條形碼: 9787514103489
尺寸: 22.6 x 16.4 x 1.2 cm
重量: 222 g
內容簡介
《財務報告分析實訓教程(雙語)》立足於西方國家尤其是美國的會計模式，闡述財務報告的基本構成及財務分析的基本思路和方法，並提供了足量的實訓題目和部分習題答案。基礎知識介紹部分採用英漢對照方式，以幫助英語基礎薄弱的讀者理解相關知識點；實訓部分採用全英文方式，訓練讀者運用英文進行財務報告閱讀和分析的能力。
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
