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Jingdong book

财务报表编制与分析（新编版）

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Jingdong book

财务报表编制与分析（新编版）

Name: 财务报表编制与分析（新编版）
Brand: Jingdong book
SKU: 3110049981
Price: 41.18 USD
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◆时新：《财务报表编制与分析（新编版）》以财政部2014年大修后的新《企业会计准则》为指导，结合新准则对企业财务实际尤其财务报表编制及分析工作的新要求，重点论述财务报表编制和财务分析的各种技术和方法。
◆重实务：重点论述财务报表编编制的基础理论和技术方法，结合真实的企业财务报表进行分析和评价，具有很强的实用性。
◆内容全面：以5张主要报表和1张附表的编制为主线，单一项目与综合分析相结合，由浅显到复杂，内容全面。
◆案例丰富：本书以真实公司资料为背景，附有大量案例分析，着重培养分析问题、解决问题和动手操作的能力，可操作性强。

Content Description

《财务报表编制与分析（新编版）》以财政部2014年大修后的新《企业会计准则》为指导，结合企业财务工作实际，围绕新准则下财务报表编制和财务分析方法的构架进行编写，尤其针对新《企业会计准则》对财务报表编制工作的新要求，结合大量真实实例，全面详细地论述财务报表编制的基础理论和技术方法，具有很强的实用性和针对性。

Author Description

李芳懿，高校财会专业教师，长期致力于财务会计学原理及相关财会实务技巧的教学和研究工作，具有丰富的财会教学实践经验。

Catalogue

第一章财务报表编制与分析综述
◎第一节财务报表及其编制的意义
一、财务报表的概念与作用
二、财务报表的基本构成
◎第二节财务报表编制的规范与要求
一、财务会计报告编制的规范体系
二、财务报表编制的质量要求
三、财务报表编制前需要准备的工作
◎第三节财务报表分析及其意义
一、财务报表分析主体
二、财务报表分析的内容
三、财务报表分析的具体方法
四、财务报表分析的意义
第二章资产负债表编制
◎第一节资产负债表的意义
一、资产负债表的概念与内容
二、资产负债表的作用
三、资产负债表的局限性
◎第二节资产负债表的结构与编制
一、资产负债表的结构与编制方法
二、资产负债表表内项目具体填列
◎第三节资产负债表编制举例
第三章利润表编制
◎第一节利润表的意义
一、利润表的概念与内容
二、利润表的作用
◎第二节利润表的结构与编制
一、利润表的结构与编制方法
二、利润表表内项目具体内容的填列
◎第三节利润表编制举例
第四章现金流量表编制
◎第一节现金流量表的意义
一、现金流量表的概念
二、现金流量表的编制基础及分类
三、现金流量表的作用
◎第二节现金流量表的结构与编制
一、现金流量表的结构与编制方法
二、经营活动产生的现金流量的列示
三、投资活动产生的现金流量项目的填列
四、筹资活动产生的现金流量项目的填列
五、现金流量表主表中 “汇率变动对现金的影响额”的填
列及 “现金及现金等价物净增加额”的填列
六、现金流量表补充资料的填列
七、现金流量表与资产负债表和利润表之间的勾稽关系
◎第三节现金流量表编制举例
第五章所有者权益变动表编制
◎第一节所有者权益变动表的意义
一、所有者权益变动表的概念与内容
二、所有者权益变动表的作用
◎第二节所有者权益变动表的结构与编制
一、所有者权益变动表的结构与编制方法
二、所有者权益变动表表内项目具体内容的填列
◎第三节所有者权益变动表编制举例
第六章合并会计报表编制
◎第一节合并会计报表的意义
一、合并会计报表的概念与构成
二、2014年修订合并会计报表准则的主要变化
三、编制合并会计报表的目的
◎第二节合并会计报表的编制程序与方法
第七章会计报表附注编报
◎第一节会计报表附注的意义
一、会计报表附注的主要内容
二、会计报表附注编报的意义
◎第二节会计报表附注的编报
一、会计政策及其变更的披露
二、会计估计及其变更的披露
三、会计差错更正的披露
四、重要报表项目说明的要求及应说明的内容
五、业务分部和地区分部
六、报告分部的确定
七、分部信息的披露
八、或有事项的说明
九、资产负债表日后事项的说明
十、关联方关系及其交易的说明
第八章企业盈利能力和营运能力分析
◎第一节企业盈利能力分析
一、生产经营业务盈利能力分析
二、资产盈利能力分析
三、所有者投资盈利能力分析
四、上市公司盈利能力的指标分析
◎第二节企业收益结构分析
一、收入分析
二、成本费用分析
三、投资收益分析
四、收益业务结构分析
◎第三节企业保值增值能力分析
一、实现利润和资产保值增值的关系
二、保值增值能力的主要指标
◎第四节企业营运能力分析
一、营运能力分析的目的
二、短期营运能力分析
三、长期营运能力分析
第九章企业现金流量分析
◎第一节现金流量概述
一、现金的概念
二、影响现金流量的主要因素
三、现金流量分析的目的
四、利润与经营现金流量和自由现金流量的关系
◎第二节现金流量项目分析
一、经营活动流入流出列报项目及分析
二、投资活动流入流出列报项目及分析
三、筹资活动流入流出列报项目及分析
四、汇率变动对现金的影响
◎第三节现金流量分析
一、现金流量分析的内容
二、现金流量规模变动分析
三、现金流量结构变动分析
四、现金流量与相关因素综合分析
第十章财务风险分析
◎第一节财务结构分析
一、流动资产项目
二、流动负债项目
三、影响企业财务结构的因素
◎第二节短期偿债能力分析
一、影响短期偿债能力的因素
二、短期偿债变现能力分析
三、短期偿债能力分析
四、短期偿债能力的比较
五、会计政策与短期偿债能力
六、影响短期偿债能力的表外因素
◎第三节资本结构分析
一、资本结构理论的发展
二、资本结构项目
三、影响资本结构的相关因素
四、资本结构比率分析
◎第四节收益对长期偿债能力的影响
一、收益偿债能力指标计算与分析
二、影响长期偿债能力的其他因素
三、会计政策对长期偿债能力的影响

Introduction

无论是财会专业的学生还是从事财务工作的人员，对财务报表的掌握都应包括两个方面：报表编制和报表分析，即必须具有编制提供财务报表的能力和运用报表数据进行财务分析的能力。本书以财政部2014年大修后的新《企业会计准则》为指导，结合企业财务工作的实际，围绕财务报表编制和财务分析方法的构架进行编写。
本书具备以下特点：
（1）实用性强。重点论述了财务报表编制的基础理论和技术方法，并运用真实的企业财务报表进行分析与评价，具有很强的实用性。
（2）综合全面。以5张主要报表及1张附表的编制为主线，单一项目与综合分析相结合，由浅显到复杂，内容全面。
（3）案例丰富。以真实公司资料为背景，附有大量案例分析，着力培养分析问题、解决问题和动手操作的能力，可操作性强。
本书主要适用于企业财务人员、管理人员及财务报表相关人员，也可作为大中专院校会计专业的教材和社会上财务知识培训班的教材。

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Jingdong book

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