读懂财务报表（英文版 第五版）

　　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。

暂缺《读懂财务报表（英文版 第五版）》作者简介

    Preface
   Acknowledgments
   CHAPTER 1 Financial Statements: An Overview
    Map or Maze
    Organization
    Usefulness
    Volume of Information
    The Financial Statements
    Notes to the Financial Statements
    Auditor's Report
    Other Required Infonnation
    Pandora (a.k.a. "PR Fluff")
    Complexity
    Alphabet Soup
    Mythical Mountain
    Quality of Financial Reporting
    Accounting Policies, Estimates-Choices and Changes
    Timing ofRevenue and Expense Recognition
    Discretionary Items
    Nonrecurring and Nonoperating Items
    Impact of Inflation
    Missing and Hard-to-Finct information
    Self-Test
    Study Questions and Problems
    La-Z-Boy Mini-Case
    Chambers Development Company, Inc. Mini-Case
   CHAPTER 2 The Balance Sheet
    Financial Condition
    Consolidation
    Balance Sheet Date
    Comparative Data
    Assets
    Current Assets
    Cash and Marketable Securities
    Accounts Receivable
    Inventories
    Inventory Accounting Methods
    Prepaid Expenses
    Property, Plant, and Equipment
    Other Assets
    Liabilities
    Current Liabilities
    Accounts Payable
    Notes Payable
    Current Maturities ofLong-Term Debt
    Accrued Liabilities
    Unearned Revenue or Deferred Credits
    Deferred Federal Ihcome Taxes
    Long-Term Debt
    Other Liabilities
    Stockholders' Equity
    Common Stock
    Additional Paid-In Capital
    Retained Earnings
    Other Equity Accounts
    Other Balance Sheet Items
    Self-Test
    Study Questions and Problems
    Intel Corporation Mini-Case
    The Rival Company Mini-Case
   CHAPTER 3 The Income Statement and Statement of Retained Eamings
    The Income Statement
    Net Sales
    Cost of Goods Sold
    Gross Profit
    Operating Expense
    Depreciation and Amortization
    Operating Profit
    Other Income (Expense)
    Earnings Before Income Taxes
    Net Earnings
    Earnings per Common Share
    The Statement of Retained Earnings
    Statement of Shareholders' Equity
    Other Issues-Cost vs. Equity Method
    Earnings 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
    Preparing a Statement of Cash Flows
    Calculating Cash Flow from Operating Activities
    Direct Method
    Indirect Method
    Cash Flow from Investing Activities
    Cash Flow from Financing Activities
    Change in Cash
    Analyzing the Statement of Cash Flows
    Cash Flow from Operations
    Nocash Corporation
    Help from a Statement of Cash Flows
    Summary Analysis ofthe Statement ofCash Flows
    Supplement to Chapter 4: Adjusting Net Income from Accrual to Cash-
    An Illustration
    Self-Test
    Study Questions and Problems
    PetsMart Mini-Case
    Royal Appliance Mfg. Co. and Subsidiaries Mini-Case
   CHAPTER 5 The Analysis of Financial Statements
    Objectives of the Analysis
    Sources of Information
    Auditor's Report
    Management's Discussion andAnalysis
    Supplementary Schedules
    Form lO-K and Form lO-Q
    Other Sources
    Tools and Techniques
    Common Size Financial Statements
    Key Financial Ratios
    Liquidity Ratios: Short-Term Solvency
    Activity Ratios:Asset Liquidity, Asset Management Efficiency
    Leverage Ratios: Debt Financing and Coverage
    Profitability Ratios: Overall Efficiency and Performunce
    Analyzing the Data
    Background: Economy, Industry, and Firm
    Short-Term Liquidity
    Net Trade Cycle
    Capital Structure and Long-Term Solvency
    Example ofFinancial Leverage
    Operating Efficiency and Profitability
    Ratio Analysis Summary
    Projections, Pro Formas, and MarKet Ratios
    Summary ofAnalysis
    Map
    Self-Test
    Study Questions and Problems
    First Team Sports, Inc. Mini-Case
    L.A. Gear, Inc. Mini-Case
   Appendixes
    A A Guide to Earnings Quality
    B The Analysis of Segmental Data
    C Understanding Bank Financial Statements
    D Solutions to Self-Tests
    E Summary of Financial Ratios
    F Glossary
    Index