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Jingdong book

全美最新工商管理权威教材译丛：财务报表解析（第9版）

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全美最新工商管理权威教材译丛：财务报表解析（第9版）

Name: 全美最新工商管理权威教材译丛：财务报表解析（第9版）
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《全美最新工商管理权威教材译丛：财务报表解析（第9版）》向读者提供了理解财务报表所必需的概念框架和分析工具。第9版包括财务报表概览、资产负债表、利润表和股东权益变动表、现金流量表.盈余质量与财务报告质量、财务报表分析6章内容。本版在继续保持前几版简明易读、范围明确等特点的前提下，新编入了在会计报告和标准方面的许多新变化和新要求，并新增了案例和《萨班斯一奥克斯利法案》等内容，以便描述新的会计学概念和会计环境。
《全美最新工商管理权威教材译丛：财务报表解析（第9版）》适合作为财务报表分析课程的教材，财务会计原理、中级会计、投资学、个人理财，财务策划与分析等课程的补充教材，也可作为投资者及其他利用财务报表分析进行决策的人员的参考用书。

Author Description

林恩．M．弗雷泽（Lyn M. Fraser）在Texas A&M大学给本科生和研究生讲授财务报表分析课程，并为参加在职和继续教育课程的学生举办相关的学术研讨班。作为一名注册册会计师，她与Aileen Ormiston合著了《公司年报解析》（Prentice Hall，2003）一书，并在Journal of Accountancy、Journal of Commercial Bank Lending、Magazine of Bank Administration、Journal of Business Strategies等期刊上发表多篇论文。Texas A&M大学的校友会授予她杰出教学成就奖。她还是Phi Beta Kappa的成员。

艾琳·奥米斯顿（Aileen Ormiston）在Arizona Mesa社区大学商学系教授会计学，并在Arizona State大学教授MBA课程。她本科毕业于Michigan州立大学会计专业，之后在Texas A&M大学获得金融硕士学位。在从事教师工作之前，她从事成本会汁研究，也在事务所担任审计师。Aileen非常积极地参与了会计课程改革。鉴于在会计教育改革办面的突出成就，她被社区大学评为“年度创新人物”。

王立彦，北京大学光华管理学院教授，国际会计与财务研究中心主任，责任与社会价值中心主任，会计学专业博士导师，中国注册会计师协会会员（CPA）。兼任《中国会计评论》主编、《经济科学》副卞编、中国审计学会学术委员、中国会计学会环境会计专业委员会副主任、中国注册会计师协会职业道德准则委员会委员、北京审计学会副会长、英国St．Arldrews大学社会与环境会计研究中心客座研究员。

曾建光，北京大学光华管理学院博士研究生。

Catalogue

第1章财务报表概览
1.1 地图或迷宫
1.2 复杂性
1.3 财务报告的质量
1.4 通过迷宫的旅程还在继续

第2章资产负债表
2.1 财务状况
2.2 资产
2.3 负债
2.4 所有者权益
2.5 其他资产负债表项目

第3章利润表和股东权益变动表
3.1 利润表
3.2 股东权益变动表
3.3 盈余质量和现金流

第4章现金流量表
4.1 编制现金流量表
4.2 计算经营活动产生的现金流
4.3 投资活动产生的现金流
4.4 融资活动产生的现金流
4.5 现金的变动
4.6 分析现金流量表
4.7 R.E.C.公司：现金流量表分析
附录4A 现金流量表——直接法直接法

第5章盈余质量与财务报告质量
5.1 运用一览表
5.2 什么是真正的收益？
5.3 财务报告的质量——资产负债表
5.4 财务报告的质量——现金流量表

第6章财务报表分析
6.1 分析的目标
6.2 信息来源
6.3 工具与技术
6.4 数据分析

附录A 财务比率一览表
附录B 各章自测题答案
附录C 术语表
译者后记

Book Abstract

1.3.1 收入与费用的确认时点
构成财务报表编制基础的会计准则之一就是配比原则：为了使得一个会计期间的净收入正确核算，费用的计算是与收入的产生配比的。在按照权责发生制而非收入实现制编制财务报表之前，就需要参考这一原则。也就是说，收入的确认是在得到收入时，费用的确认是在真实发生时，而不论现金流入或者流出发生于何时。这一配比过程体现了管理层对收入与费用确认时点的判断。尽管会计准则为收入或者费用的分配提供了必要以及适当的指引，但这些准则并不都是准确的。
例如，假设在接近会计年度结束的时候，企业发现一份原材料的应收账款可能无法收回。那么什么时候应当将这个账户确认为损失呢？现在还是在最终的结果确定后的下一个会计期间？同样，那些堆在仓库货架上的过时的存货，该何时确认损失呢？这些问题有时候是由管理层随意决定的。一般来说，管理层在这些方面的会计判断越趋于保守（保守意味着选择的确认原则对公司最不利），在给定的会计期间内根据收入费用配比原则得到的会计盈余质量就越好。
1.3.2 可自由裁量的项目
一个企业的许多支出实质上都是可自由裁量的。管理者对预算标准，以及机器设备的维修、市场推广与广告费用、研发费用、资本性扩张等的支出时间实施控制。关于固定资产的重建、新生产线的开发、经营分支机构的撤销的会计处理政策也是比较灵活的。与此类可自由裁量项目相关的每个会计选择都会对盈利产生即时影响与长期影响，但影响的方向可能不同。企业可能为了提高当期的利润而将工厂的维护延后。从最终结果来看，此项政策的影响是负面的。
对于某些行业，如饮料业和零售业，广告费用和市场推广费与市场份额的多少有直接关系。研发支出对许多行业是至关重要的，例如计算机和电子业、保健业和汽车业。
分析师在分析企业的时候需要格外关注这些可自由裁量项目的管理政策，主要方法是通过检验支出的趋势（绝对数与相对数）以及与同行业的竞争者进行对比。上述这些分析有助于报表分析者了解企业的优势与劣势，进而有助于评估企业未来成功运营的能力。
1.4 通过迷宫的旅程还在继续
许多其他的例子可以说明找寻、解读财务报表信息过程中的困难。许多这样的例子将在下面的章节中予以讨论。年报为我们提供了大量的有用信息，但是要找到与财务决策相关的信息还需要接受一些迷宫的挑战。本书接下来的章节将会帮助读者找到并且有效使用财务报表以及补充数据中的相关信息。
……

Introduction

在每一版《财务报表解析》出版之前，我们两位作者都试图让读者透过数字、天花乱坠的陈述以及华而不实的年报营销，去评价公司“真实的”财务状况和业绩。在确保这个目标之后，在第九版中，我们希望能够注意到由于采用国际财务准则所导致的美国公司财务报表的一些重大变化。
我们在此对西北大学Kellogg管理学院的财务会计荣休教授——Lawrence Revsine的辞世深表痛惜和哀悼！Lawrence Revsine教授对于我们如何教好财务会计的影响是永不磨灭的。出于我个人的一私之意，我不得不提一下，当我女儿在UCLA读书的时候，就使用过Lawrence Revsine教授的一本教科书，我女儿偶尔会向她妈妈请教一些教科书上的问题；在这些问题上的合作以及Lawrence Revsine教授采用的财务报告分析方法启发了我们的合著——《公司年报解析》（Understanding the Corporate Annual Report，Nut，Bolts，and a Few Loose Screws）（Prentice Hall 2003）的出版，这本书的完成正好是在安然因做假账倒闭之后。在此，我们特别感谢Lawrence Revsine教授给予的巨大帮助和贡献，也一并感谢会计实务界和会计教育界的其他同仁的帮助。
这些年来，许多读者热切期盼本书后续版本出版的目的，不仅是想了解财务报告领域的最新进展，而且还想知道我们的孩子们的成长情况。令人高兴的是，我女儿Eleanor，在我刚开始动笔写这本书时还在上小学，现在已经获得了UCLA的Anderson管理学院的MBA学位，并任职于伦敦的NBC-Univcrsal，现任高级主管。Aileen的儿子Josh在Aileen协助我编写第一版时刚三岁，现在也获得了Texas A&M大学的MBA学位，目前在Arizona一家名为Piper Jaffray的投资银行工作。Aileen的女儿Jacqui在本书第一版面世时才一岁，现在也顺利获得了Arizona州立大学的硕士学位，现在在Mesa社区大学教数学，成为Aileen的同事。

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