Praise for Financial Statement AnalysisA Practitioner’s GuideThird Edition　"This is an illuminating and insightful tour of financial statements， how they can be used to inform， how they can be used to mislead， and how they can be used to analyze the financial health of a company."–Professor Jay O. Light　Harvard Business School　"Financial Statement Analysis should be required reading for anyone who puts a dime to work in the securities markets or recommends that others do the same."–Jack L. Rivkin　Executive Vice President （retired）Citigroup Investments　"Fridson and Alvarez provide a valuable practical guide for understanding， interpreting， and critically assessing financial reports put out by firms. Their discussion of profits–‘quality of earnings’–is particularly insightful given the recent spate of reporting problems encountered by firms. I highly recommend their book to anyone interested in getting behind the numbers as a means of predicting future profits and stock prices."–Paul Brown　Chair–Department of AccountingLeonard N. Stern School of Business， NYU　"Let this book assist in financial awareness and transparency and higher standards of reporting， and accountability to all stakeholders."–Patricia A. SmallTreasurer Emeritus， University of CaliforniaPartner， KCM Investment Advisors　"This book is a polished gem covering the analysis of financial statements. It is thorough， skeptical and extremely practical in its review."–Daniel J. FussVice ChairmanLoomis， Sayles & Company， LP

本教材围绕会计确认、计量、记录与报告四种基本会计核算方法，划分为十二个章，注重会计知识的组合扩张、链接和创新。教材既有会计历史的回顾，又有经典的讲述，更有引人入胜的案例剖析，还有启迪思维、风趣可读的思考题、能激发学生的学习兴趣和热情。

暂缺简介...

本指南除系统阐述准则的理论基础、规范的理由和对执业的影响外，还重点阐述准则的核心程序和具体方法，并增加了大量的解释、说明、举例和图示。坚持借鉴国际准则与体现我国审计实务需要相结合。根据中国审计准则委员会和国际审计与鉴证准则理事会发表联合声明的精神，指南进一步体现与国际审计准则趋同的要求，同时又力求与我国的法律要求、文化习惯和经济发展情况相适应。　为了确保指南的科学性和适用性，指南的起草工作动员了各方面力量，包括审计准则委员会委员、港澳台及外国专家咨询组成员和审计准则组成员。

全书分为审计总论、财务报表审计原理和财务报表审计实务3篇。在审计总论篇，介绍了注册会计师审计、国家审计和内部审计的产生和发展过程，各自的性质、彼此的联系和区别，以及注册会计师的法律责任和职业规范要求；在财务报表审计原理篇，介绍了财务报表审计目标和风险导向审计各阶段的工作要求，以及信息技术时代审计的新发展；在财务报表审计实务篇，介绍了销售与收款循环、采购与付款循环、生产与存货循环、货币资金、特殊项目、完成阶段的审计要点。　本书用典型案例、拓展阅读、典型例题等多种形式，尽可能地将抽象问题具体化和形象化。本书在各章的结束部分，还列示了该章的关键术语，并设计了相关习题，以帮助读者更好地理解相关内容。

全书分为九章，分别介绍金税四期建设进程，税务登记管理，账簿凭证管理，纳税申报管理，税款缴纳管理，税务稽查管理，金税四期个人所得税筹划，金税四期企业所得税筹划，金税四期增值税筹划。另外，本书精选了涉及个人所得税、企业所得税和增值税的40个典型税收筹划案例供企业选用。这些筹划方案都是具有较大适用范围且合法合理的方式，可以帮助广大纳税人在合法合理的前提下减轻税收负担。本书还精选了国家税务总局网站上对纳税人咨询的50个疑难问题解答，供广大纳税人在遇到类似问题时参考。

为落实中办、国办印发的《关于进一步深化税收征管改革的意见》要求，全面推进税收征管数字化升级和智能化改造，降低征纳成本，国家税务总局建设了全国统一的电子发票服务平台，24小时在线免费为纳税人提供全面数字化的电子发票（以下简称“全电发票”）开具、交付、查验等服务，实现发票全领域、全环节、全要素电子化。为帮助广大纳税人掌握各地正在开展的全面数字化电子发票试点政策，我们编写了《数字化电子发票操作指南与案例分析》一书。本书稿分为十章，分别介绍中央关于数字化电子发票的相关制度，全国性发票管理制度，华东地区全电发票试点制度，华南地区全电发票试点制度，华北地区全电发票试点制度，华中地区全电发票试点制度，西南地区全电发票试点制度，西北地区全电发票试点制度，东北地区全电发票试点制度，发票管理典型案例。

暂缺简介...

"Anyone involved in a lean transformation inevitably bumps up against the vagaries of the accounting systems that reward overproduction and waste and seem to punish true improvement. We wonder what would happen if the accountants actually came to the production floor and witnessed firsthand the havoc created by their systems. This volume gathers together some of the best thinkers to take a critical look at traditional cost accounting and defines a path forward to 'lean accounting.'"：Jeff LikerProfessor of Industrial and Operations EngineeringUniversity of Michigan"Joe Stenzel has put together a timely compendium of writings from thought leaders in lean accounting. The viewpoints in this fine book are diverse and yet proclaim a consistent message： that conventional management accounting is broken：and here is how to fix it."：Richard J. SchonbergerPresidentSchonberger & Associates"If you are serious about understanding and implementing Lean Accounting inconjunction with your Lean Enterprise journey， this book will illuminate the specific techniques， but more importantly， will explain the cultural changes that are a prerequisite for success."：Jerry SolomonVice President of OperationsHunt Valley， for MarquipWardUnited， a division of Barry-Wehmiller Companies， Inc.Insights and strategies from the most？experienced lean accounting and performance measurement？practitioners in AmericaLearn how to integrate the proven lean methodologies embedded in the Toyota Production System with Lean Accounting： Best Practices for Sustainable Integration. In this comprehensive guide， leading accounting and performance measurement practitioners analyze the current business climate and provide CFOs and accounting/finance personnel with step-by-step guidelines to seamlessly and successfully integrate sustainable， lean accounting principles within their enterprise.

本书通过漫画思维与逻辑塑造老板、会计的个性化人物形象，嵌入会计学习与工作，构筑会计学习内容模块、创新性融合会计基本原理与方法、优化税收征收与企业税收思维，由浅入深、系统完整地阐述基础会计理论知识与实战案例，是一本关于教学研究与职场能力提升的著作。本书适用对象包括在校大学生、职场会计人员等。