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Jingdong book

财务分析教程(第2版)/普通高等教育“十一五”国家级规划教材

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财务分析教程(第2版)/普通高等教育“十一五”国家级规划教材

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《财务分析教程(第2版)/普通高等教育“十一五”国家级规划教材》在保留前版新颖而实用的体例基础上,更换了所有的数据,并与最新的会计准则保持一致。

Content Description

1.原教材中所列2004-2007年4数据全部更新为2007-2011年5年数据;2.一些内容因会计准则变更而修改。如利润表变革、长期股权投资核算变化、营业税改增值税变化等。估计修改内容占35%左右。具有如下特色:(1)教材分为三个层次进行编写:“初级财务分析”、“中级财务分析”和“高级财务分析”,能够满足各层次人员学习的需要。(2)教材有五大特色和创新:一是内容新颖、二是高度概括、三是语言公众化、四是由浅入深、五是配备习题与案例。(3)提供了六套全国性的财务数据或标准值供分析评价用。

Catalogue

第一章 总论
第二章 流动资产
第三章 非流动资产
第四章 负债
第五章 成本和费用
第六章 收入和利润
第七章 所有者权益
第八章 会计报表
第二篇 财务分析中级教程
第九章 流动资产专题分析
第十章 非流动资产专题分析
第十一章 负债专题分析
第十二章 经营业绩专题分析
第十三章 所有者权益专题分析
第十四章 财务综合分析
案例四:对上市公司综合效益进行评价
第三篇 财务分析高级教程
第十五章 资金流动分析
第十六章 企业价值评估分析
第十七章 期权估价
第十八章 会计实证研究与实证分析
Book Abstract

第三节其他长期资产
其他长期资产是指除流动资产、非流动资产投资、固定资产(含在建工程、工程物资、固定资产清理)以外的非流动资产,包括无形资产、开发支出、商誉、长期待摊费用、长期应收款、油气资产、生产性生物资产、递延所得税资产、特准储备物资等。
一、无形资产
(一)无形资产的种类
无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产,具体包括以下几种:
1.专利权
专利权是指国家专利主管机关依法授予发明创造者在法定期限内所享有的专有权利,包括发明专利权、实用新型专利权和外观设计专利权。它有三个特征:一是具有独占性,即它是一种排他性的财产权,企业依法享有后,就受到法律的保护,任何人想要实施专利,除法律另有规定的以外,必须事先取得专利人的许可,并支付一定的费用,否则即构成侵权行为,要负法律责任,赔偿经济损失。二是具有地域性,即只在注册的国家和地区有效,在非注册的国家和地区无效。三是具有时间性,即在一定时间内有效,期满即不复存在,成为社会的共同财富。专利权可由创造发明人依法定程序申请取得,也可以向别人购买取得。
2.专有技术
专有技术,又叫“技术秘密”或“技术诀窍”,是指不为外界所知、在生产经营活动中已采用了的、不享有法律保护的各种技术和经验,它一般包括工业专有技术、商业贸易专有技术、管理专有技术等。由于专有技术的创造发明者不愿意或来不及申请专利,或专有技术本身不具备申请专利的条件,使专有技术不能转化为专利,因此,它又叫“非专利技术”。非专利技术具有经济性、机密性和动态性等特点。
3.商标权
商标权,足商标专用权的简称,是指商标权人专门在某类指定的商品或产品上使用特定的名称或图案的权利。其特点有:一是具有独占性;二是具有禁止性(指商标权享有人排除和禁止他人对其商标独占使用权进行侵犯的权利);三是具有时间性。商标权可以外购,也可以自创。企业自行设计的商标一经登记注册就取得了专用权,即形成了自创商标权。
4.著作权
著作权是著作权人对其作品依法享有的出版、发行等专有权利。企业作为著作权人,其作品包括工程设计图、产品设计图等图形作品和模型、计算机软件等作品。我国《著作权法》所称的著作权又称为版权。著作物一经获得版权后,在法律规定的有效期限内,其他单位或个人即不得翻印或复制。著作权(版权)包括人身权和财产权。
……
Introduction

《财务分析教程》作为教育部高等学校“十一五”规划教材,自2009年7月第1版出版以来,分别于2010年2月、2012年1月进行了第2、3次印刷,销售总量已达11000册。2010年5月,朱学义教授主讲的财务分析学被评为省级精品课程,2011年7月,朱学义教授等编著的《财务分析教程》被评为省级精品教材。
山东财经大学李恩柱教授在《会计之友》2010年第11期上发表本书书评“评《财务分析教程》的创新体系”认为,该书结构新、数据全、配套性强,实现了传统财务分析向突出现金流、战略财务、资本市场等现代财务分析内容的转变。至2012年年末,该书已被中国矿业大学、山东财经大学、江苏师范大学等10所高校作为优秀教材使用,还被江苏省物价局、江苏金海投资有限公司、河南神火煤电股份有限公司、山西三维华邦集团有限公司等23家企业选作现场会计人员以及会计实务人员后续教育和培训用教材,产生了良好的社会效应。
本书第二版修订突出了两大主体内容:一是将原教材中所列2004--2007年四年数据全部更新为2007--2011年五年数据;二是适应国家财税政策变化、会计准则变更进行了相关内容的修改,如营业税改增值税变化、利润表变革、长期股权投资核算变化等,都在本书中得到体现。
本书第二版第一章至第十章由朱学义教授编写,第十一章至第十四章由李文美副教授(博士)编写,第十五章至第十七章由朱学义教授编写,第十八章由刘建勇老师(博士)编写,书中习题及案例由朱亮峰编写,全书由朱学义教授总纂定稿。
由于编写时间仓促,水平有限,错误和不足之处,恳请广大读者批评指正。

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