读懂财务报表（第5版）Understanding Financial Statements, 5/e——（世界工商管理名典系列影印版）

    本书在美国已印至第5版，它非常适合做财务分析方面的教材。作者以简洁明快的语言，讲 解了企业财务报表的基本概念、背景分析知识和分析方法。本书的特点是： ① 增加了会计 报告和财务会计准则的新规定；② 增加了许多新的案例，这些案例有助于理解基本概念， 有助于学生在实践中应用分析工具，解决实际问题。本书附录风格独特，除了有非常实用的 工资质量准则之外，还新增加了数据分析和银行财务状况分析。书中每章后均有自我测验和 知识提问，以利自学。
本书适合高等院校财会专业、金融专业的本科生和研究生阅读，也适合公司、企业的经理及 财务管理人员阅读。

    

    

Preface
Acknowledgments
CHARPTER 1 Finacial Statements:An Overview
Map or Maze
Organization
Usefulness
Volume of Information
the Finacial Statements
Notes to the Finacial Staements
Auditor's Report
Other Required Information
Pandora(a.k.a."PR Fluff")
Complexity
Alphabet soup
Mythical Mountain
Quality of Finacial Reporting
Accounting Policies,Estimates-Choices and Changes
Timing of Revenue and Expense Recognition
Disretionary Items
Nonrecruuing and Nonoperating Items
Impact of Inflation
Missing and Hard-to-Find Information
Selt-Test
Study Questions and Problems
La-Z-Boy Mini-Case
Chambers Development Company,Inc.Mini-Case
CHAPTER 2 The Balance Sheet
Financial Condition
Assets
Liabilities
Stockholder's Equity
Self-Test
Study questions and Problems
Intel Corporation Mini-Case
The Rival Company Mini-Case
CHAPTER 3 The Income Statement and Statement of Retained Earnings
The Income Statement
The Statement of Retained Earnings
Statement of Shareholders' Equity
Other Issues-Cost vs.Equity Method
Earning s Quality,Inflation,Cash Flow,Segmental Accounting
Self-Test
Study Questions and Problems
Time Warner Mini-Case
IBM Corporation Mini-Case
CHAPTER 4 Statement of Cash Flows
CHAPTER 5 The Analysis of Financial Statements
Appendixes
Index

For those of you who have read the prefaces to earlier editions of my book and are awaiting updates, you will be relieved to know that my daughter Eleanor graduated in December 1996 from Texas A&M University with a major in international studies, and she is now working in London; my hair is still grey; and I have upgraded my computer system so I can communicate reasonably comfortably via cyberspace, though I do occasionally still send letters using paper, envelope, and stamp. It is a special treat for me to announce the collaboration on..