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Jingdong book

高等院校双语教学适用教材:财务报告与分析(第10版)(附光盘)

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高等院校双语教学适用教材:财务报告与分析(第10版)(附光盘)

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这本第十版的《财务报告与分析》可谓是会计与财务教学发展历史上的里程碑。它既从财务报告使用者的角度,又从财务报告编制者的角度来教授财务会计。它介绍了财务报告的“语言”及编制过程。它含有大量真实公司的年度报告。书中的大量背景材料使得毫无会计学或财务学背景的学生也能使用本教材。
Catalogue

第1章 财务报告导论
公认会计原则(GAAP)的演进
其他的团体——美国注册会计师协会(AICPA)
紧急问题工作组
一个新的现实问题
会计模式的传统假设
使用互联网
本章小结
访问网站
思考题
第2章 财务报表和其他财务报告问题
企业主体的形式
财务报表
会计循环
审计意见
年度报告摘要
有效市场假说
伦理
国际会计准则的协调
合并报表
企业合并会计
本章小结
访问网站
思考题
第3章 资产负债表
资产负债表的基本要素
股东权益表
资产负债表列报中的问题
本章小结
访问网站
思考题
第4章 利润表
利润表的基本要素
利润表的特殊项目
每股收益
留存收益
股利与股票分拆
对股东分配的合法性
全面收益
本章小结
访问网站
思考题
第5章 分析基础
比率分析
同比分析(横向和纵向)
年度变化分析
不同行业的财务报表差异
描述性信息的复核
各种比较
企业的相对规模
其他资料来源
财务报表使用者
本章小结
访问网站
思考题
第6章 短期资产的流动性及相关的偿债能力
流动资产、流动负债和经营周期
流动资产与流动负债之比
其他流动性因素
本章小结
访问网站
思考题
第7章 长期偿债能力
利用利润表评价长期偿债能力
利用资产负债表评价长期偿债能力
影响企业长期偿债能力的特殊项目
本章小结
访问网站
思考题
第8章 盈利能力
盈利能力评价指标
盈利能力趋势分析
分部报告
主要产品线的收入
前期调整损益
全面收益
预计财务信息
中期报告
本章小结
访问网站
思考题
第9章 投资者的分析
杠杆及其对收益的影响
普通股每股收益
市盈率
留存收益率
股利支付率
股利收益率
每股账面价值
股票期权(以股票为基础的薪酬)
限制性股票
股票增值权
本章小结
访问网站
思考题
第10章 现金流量表
现金流量表的基本要素
财务比率与现金流量表
另一种现金流量
现金流量表编制程序
本章小结
访问网站
思考题
耐克公司综合案例分析
第11章 扩展分析
商业贷款部门运用的财务比率
公司主计长运用的财务比率
注册会计师运用的财务比率
注册财务分析师运用的财务比率
年报运用的财务比率
稳健程度与收益质量
预测财务失败
分析性复核程序
管理层分析的运用
后进先出准备的运用
财务信息图示化
盈余管理
价值评估
本章小结
访问网站
思考题
术语表

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Brand Jingdong book
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Jingdong book