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财务会计(第9版)


作者:
carl s.warren
定价:
38.00 元
版面字数:
900千字
开本:
16开
装帧形式:
平装
版次:
1
最新版次
印刷时间:
1899年
ISBN:
978-7-04-016221-9
物料号:
16221-00
出版时间:
2005-03-16
读者对象:
高等教育
一级分类:
管理
二级分类:
工商管理
三级分类:
会计学

暂无
  • 目录
    • 1. Introduction to Accounting and Business
      • Nature of a Business
        • Types of Businesses
          • Types of Business Organizations
            • Business Strategies
              • Value Chain of a Business
                • Business Stakeholders
                • The Role of Accounting in Business
                  • Business Ethics
                    • Profession of Accounting
                      • Private Accounting
                        • Public Accounting
                          • Specialized Accounting Fields
                          • Generally Accepted Accounting Principles
                            • Business Entity Concept
                              • The Cost Concept
                              • Assets, Liabilities, and Owner's Equity
                                • Business Transactions and the Accounting Equation
                                  • Financial Statements
                                    • Income Statement
                                      • Statement of Owner's Equity
                                        • Balance Sheet
                                          • Statement of Cash Flows
                                          • Financial Analysis and Interpretation
                                          • 2. Analyzing Transactions
                                            • Usefulness of an Account
                                              • Characteristics of an Account
                                                • Analyzing and Summarizing Transactions in Accounts
                                                  • Transactions and Balance Sheet Accounts
                                                    • Income Statement Accounts
                                                      • Withdrawals by the Owner
                                                        • Normal Balances of Accounts
                                                        • Illustration of Analyzing and Summarizing Transactions Trial Balance
                                                          • Discovery and Correction of Errors
                                                            • Discovery of Errors
                                                              • Correction of Errors
                                                              • Financial Analysis and Interpretation
                                                              • 3. The Matching Concept and the Adjusting Process
                                                                • The Matching Concept
                                                                  • Nature of the Adjusting Process
                                                                    • Recording Adjusting Entries
                                                                      • Deferred Expenses (Prepaid Expenses)
                                                                        • Deferred Revenue (Unearned Revenue)
                                                                          • Accrued Expenses (Accrued Liabilities)
                                                                            • Accrued Revenues (Accrued Assets)
                                                                              • Fixed Assets
                                                                              • Summary of Adjustment Process
                                                                                • Financial Analysis and Interpretation
                                                                                • 4. Completing the Accounting Cycle
                                                                                  • Accounting Cycle
                                                                                    • Work Sheet
                                                                                      • Unadjusted Trial Balance Columns
                                                                                        • Adjustments Columns
                                                                                          • Adjusted Trial Balance Columns
                                                                                            • Income Statement and Balance Sheet Columns
                                                                                            • Financial Statements
                                                                                              • Income Statement
                                                                                                • Statement of Owner's Equity
                                                                                                  • Balance Sheet
                                                                                                  • Adjusting and Closing Entries
                                                                                                    • Journalizing and Posting Closing Entries
                                                                                                      • Post-Closing Trial Balance
                                                                                                      • Fiscal Year
                                                                                                        • Financial Analysis and Interpretation
                                                                                                          • Appendix: Reversing Entries
                                                                                                          • 5. Accounting Systems and Internal Controls
                                                                                                            • Basic Accounting Systems
                                                                                                              • Internal Control
                                                                                                                • Objectives of Internal Control
                                                                                                                  • Elements of Internal Control
                                                                                                                  • Manual Accounting Systems
                                                                                                                    • Subsidiary Ledgers
                                                                                                                      • Special Journals
                                                                                                                        • Manual Accounting System: The Revenue and Collection Cycle
                                                                                                                          • Manual Accounting System: The Purchase and Payment Cycle
                                                                                                                          • Adapting Manual Accounting Systems
                                                                                                                            • Additional Subsidiary Ledgers
                                                                                                                              • Modified Special Journals
                                                                                                                              • E-Commerce
                                                                                                                              • 6. Accounting for Merchandising Businesses
                                                                                                                                • Nature of Merchandising Businesses
                                                                                                                                  • Financial Statements for a Merchandising Business
                                                                                                                                    • Multiple-Step Income Statement
                                                                                                                                      • Single-Step Income Statement
                                                                                                                                        • Statement of Owner's Equity
                                                                                                                                          • Balance Sheet
                                                                                                                                          • Sales Transactions
                                                                                                                                            • Cash Sales
                                                                                                                                              • Sales on Account
                                                                                                                                                • Sales Discounts
                                                                                                                                                  • Sales Returns and Allowances
                                                                                                                                                  • Purchase Transactions
                                                                                                                                                    • Purchases Discounts
                                                                                                                                                      • Purchases Returns and Allowances
                                                                                                                                                      • Transportation Costs, Sales Taxes, and Trade Discounts
                                                                                                                                                        • Transportations Costs
                                                                                                                                                          • Sales Taxes
                                                                                                                                                            • Trade Discounts
                                                                                                                                                            • Illustration of Accounting for Merchandise Transactions
                                                                                                                                                              • Chart of Accounts for a Merchandising Business
                                                                                                                                                                • The Accounting Cycle for a Merchandising Business
                                                                                                                                                                  • Merchandise Inventory Shrinkage
                                                                                                                                                                    • Work Sheet
                                                                                                                                                                      • Closing Entries
                                                                                                                                                                      • Financial Analysis and Interpretation
                                                                                                                                                                        • Manual Accounting System
                                                                                                                                                                      • 7. Cash
                                                                                                                                                                        • Nature of Cash and the Importance of Controls Over Cash
                                                                                                                                                                          • Control of Cash Receipts
                                                                                                                                                                            • Controlling Cash Received from Cash Sales
                                                                                                                                                                              • Controlling Cash Received in the Mail
                                                                                                                                                                              • Internal Control of Cash Payments
                                                                                                                                                                                • Basic Features of the Voucher System
                                                                                                                                                                                • Bank Accounts: Their Nature and Use as a Control Over Cash
                                                                                                                                                                                  • Business Bank Accounts
                                                                                                                                                                                    • Bank Statement
                                                                                                                                                                                      • Bank Accounts as a Control Over Cash
                                                                                                                                                                                      • Bank Reconciliation
                                                                                                                                                                                        • Petty Cash
                                                                                                                                                                                          • Presentation of Cash on the Balance Sheet
                                                                                                                                                                                            • Financial Analysis and Interpretation
                                                                                                                                                                                            • 8. Receivables
                                                                                                                                                                                              • Classification of Receivables
                                                                                                                                                                                                • Accounts Receivable
                                                                                                                                                                                                  • Notes Receivable
                                                                                                                                                                                                    • Other Receivables
                                                                                                                                                                                                    • Internal Control of Receivables
                                                                                                                                                                                                      • Uncollectible Receivables
                                                                                                                                                                                                        • Allowance Method of Accounting for Uncollectibles
                                                                                                                                                                                                          • Write-offs to the Allowance Account
                                                                                                                                                                                                            • Estimating Uncollectibles
                                                                                                                                                                                                            • Direct Write-Off Method of Accounting for Uncollectibles
                                                                                                                                                                                                              • Characteristics of Notes Receivable
                                                                                                                                                                                                                • Due Date
                                                                                                                                                                                                                  • Interest
                                                                                                                                                                                                                    • Maturity Value
                                                                                                                                                                                                                    • Accounting for Notes Receivable
                                                                                                                                                                                                                      • Receivables on the Balance Sheet
                                                                                                                                                                                                                        • Financial Analysis and Interpretation
                                                                                                                                                                                                                          • Appendix: Discounting Notes Receivable
                                                                                                                                                                                                                          • 9. Inventories
                                                                                                                                                                                                                            • Internal Control of Inventories
                                                                                                                                                                                                                              • Effect of Inventory Errors on Financial Statements
                                                                                                                                                                                                                                • Inventory Cost Flow Assumptions
                                                                                                                                                                                                                                  • Inventory Costing Methods Under a Perpetual Inventory System
                                                                                                                                                                                                                                    • First-In, First-Out Method
                                                                                                                                                                                                                                      • Last-In, First-Out Method
                                                                                                                                                                                                                                        • Average Cost Method
                                                                                                                                                                                                                                          • Computerized Perpetual Inventory Systems
                                                                                                                                                                                                                                          • Inventory Costing Methods Under a Periodic Inventory System
                                                                                                                                                                                                                                            • First-In, First-Out Method
                                                                                                                                                                                                                                              • Last-In, First-Out Method
                                                                                                                                                                                                                                                • Average Cost Method
                                                                                                                                                                                                                                                • Comparing Inventory Costing Methods
                                                                                                                                                                                                                                                  • Use of the First-In, First-Out Method
                                                                                                                                                                                                                                                    • Use of the Last-In, First-Out Method
                                                                                                                                                                                                                                                      • Use of the Average Cost Method
                                                                                                                                                                                                                                                      • Valuation of Inventory at Other than Cost
                                                                                                                                                                                                                                                        • Valuation at Lower of Cost or Market
                                                                                                                                                                                                                                                          • Valuation at Net Realizable Value
                                                                                                                                                                                                                                                          • Presenting Merchandise Inventory on the Balance Sheet
                                                                                                                                                                                                                                                            • Estimating Inventory Cost
                                                                                                                                                                                                                                                              • Retail Method of Inventory Costing
                                                                                                                                                                                                                                                                • Gross Profit Method of Estimating Inventories
                                                                                                                                                                                                                                                                • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                • 10. Fixed Assets and Intangible Assets
                                                                                                                                                                                                                                                                  • Nature of Fixed Assets
                                                                                                                                                                                                                                                                    • Classifying Costs
                                                                                                                                                                                                                                                                      • The Cost of Fixed Assets
                                                                                                                                                                                                                                                                        • Donated Assets
                                                                                                                                                                                                                                                                          • Nature of Depreciation
                                                                                                                                                                                                                                                                          • Accounting for Depreciation
                                                                                                                                                                                                                                                                            • Straight-Line Method
                                                                                                                                                                                                                                                                              • Units-of-Production Method
                                                                                                                                                                                                                                                                                • Declining-Balance Method
                                                                                                                                                                                                                                                                                  • Comparing Depreciation Methods
                                                                                                                                                                                                                                                                                    • Depreciation for Federal Income Tax
                                                                                                                                                                                                                                                                                      • Revising Depreciation Estimates
                                                                                                                                                                                                                                                                                        • Composite-Rate Method
                                                                                                                                                                                                                                                                                        • Capital and Revenue Expenditures
                                                                                                                                                                                                                                                                                          • Stages of Acquiring Fixed Assets
                                                                                                                                                                                                                                                                                            • Fixed Asset Components
                                                                                                                                                                                                                                                                                            • Disposal of Fixed Assets
                                                                                                                                                                                                                                                                                              • Discarding Fixed Assets
                                                                                                                                                                                                                                                                                                • Selling Fixed Assets
                                                                                                                                                                                                                                                                                                  • Exchanging Similar Fixed Assets
                                                                                                                                                                                                                                                                                                  • Leasing Fixed Assets
                                                                                                                                                                                                                                                                                                    • Internal Control of Fixed Assets
                                                                                                                                                                                                                                                                                                      • Natural Resources
                                                                                                                                                                                                                                                                                                        • Intangible Assets
                                                                                                                                                                                                                                                                                                          • Patents
                                                                                                                                                                                                                                                                                                            • Copyrights and Trademarks
                                                                                                                                                                                                                                                                                                              • Goodwill
                                                                                                                                                                                                                                                                                                              • Financial Reporting for Fixed Assets and Intangible Assets
                                                                                                                                                                                                                                                                                                                • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                                                                  • Appendix: Sum-of-the-Years-Digits Depreciation
                                                                                                                                                                                                                                                                                                                  • 11. Current Liabilities
                                                                                                                                                                                                                                                                                                                    • The Nature of Current Liabilities
                                                                                                                                                                                                                                                                                                                      • Short-Term Notes Payable and Current Portion of Long-Term Debt
                                                                                                                                                                                                                                                                                                                        • Short-Term Notes Payable
                                                                                                                                                                                                                                                                                                                          • Current Portion of Long-Term Debt
                                                                                                                                                                                                                                                                                                                          • Contingent Liabilities
                                                                                                                                                                                                                                                                                                                            • Payroll and Payroll Taxes
                                                                                                                                                                                                                                                                                                                              • Liability for Employee Earnings
                                                                                                                                                                                                                                                                                                                                • Computing Employee Net Pay
                                                                                                                                                                                                                                                                                                                                • Employees' Fringe Benefits
                                                                                                                                                                                                                                                                                                                                  • Pensions
                                                                                                                                                                                                                                                                                                                                    • Postretirement Benefits Other Than Pensions
                                                                                                                                                                                                                                                                                                                                    • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                                                                                    • 12. Corporations: Organization, Capital Stock Transactions, and Dividends
                                                                                                                                                                                                                                                                                                                                      • Nature of a Corporation
                                                                                                                                                                                                                                                                                                                                        • Characteristics of a Corporation
                                                                                                                                                                                                                                                                                                                                          • Forming a Corporation
                                                                                                                                                                                                                                                                                                                                          • Stockholders' Equity
                                                                                                                                                                                                                                                                                                                                            • Sources of Paid-in Capital
                                                                                                                                                                                                                                                                                                                                              • Stock
                                                                                                                                                                                                                                                                                                                                              • Issuing Stock
                                                                                                                                                                                                                                                                                                                                                • Premium on Stock
                                                                                                                                                                                                                                                                                                                                                • Treasury Stock Transactions
                                                                                                                                                                                                                                                                                                                                                  • Stock Splits
                                                                                                                                                                                                                                                                                                                                                    • Accounting for Dividends
                                                                                                                                                                                                                                                                                                                                                      • Cash Dividends
                                                                                                                                                                                                                                                                                                                                                        • Stock Dividends
                                                                                                                                                                                                                                                                                                                                                        • Reporting Stockholders' Equity
                                                                                                                                                                                                                                                                                                                                                          • Stockholders' Equity in the Balance Sheet
                                                                                                                                                                                                                                                                                                                                                            • Reporting Retained Earnings
                                                                                                                                                                                                                                                                                                                                                            • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                                                                                                            • 13. Accounting for Partnerships and Limited Liability Corporations
                                                                                                                                                                                                                                                                                                                                                              • Alternate Forms of Business Entities
                                                                                                                                                                                                                                                                                                                                                                • Proprietorships
                                                                                                                                                                                                                                                                                                                                                                  • Corporations
                                                                                                                                                                                                                                                                                                                                                                    • Partnerships
                                                                                                                                                                                                                                                                                                                                                                      • Limited Liability Corporations
                                                                                                                                                                                                                                                                                                                                                                        • Comparison of Alternate Entity Characteristics
                                                                                                                                                                                                                                                                                                                                                                        • Equity Reporting for Alternate Entity Forms
                                                                                                                                                                                                                                                                                                                                                                          • Equity Reporting for Proprietorships
                                                                                                                                                                                                                                                                                                                                                                            • Equity Reporting for Corporations
                                                                                                                                                                                                                                                                                                                                                                              • Equity Reporting for Partnerships and Limited Liability Corporations
                                                                                                                                                                                                                                                                                                                                                                                • Accounting for Partnerships and Limited Liability Corporations
                                                                                                                                                                                                                                                                                                                                                                                • Forming a Partnership
                                                                                                                                                                                                                                                                                                                                                                                  • Dividing Income
                                                                                                                                                                                                                                                                                                                                                                                    • Dividing Income-Services of Partners
                                                                                                                                                                                                                                                                                                                                                                                      • Dividing Income-Services of Partners and Investments
                                                                                                                                                                                                                                                                                                                                                                                        • Dividing Income-Allowances Exceed Net Income
                                                                                                                                                                                                                                                                                                                                                                                        • Partnership Dissolution
                                                                                                                                                                                                                                                                                                                                                                                          • Admitting a Partner
                                                                                                                                                                                                                                                                                                                                                                                            • Withdrawal of a Partner
                                                                                                                                                                                                                                                                                                                                                                                              • Death of a Partner
                                                                                                                                                                                                                                                                                                                                                                                              • Liquidating Partnerships
                                                                                                                                                                                                                                                                                                                                                                                                • Gain on Realization
                                                                                                                                                                                                                                                                                                                                                                                                  • Loss on Realization
                                                                                                                                                                                                                                                                                                                                                                                                    • Loss on Realization-Capital Deficiency
                                                                                                                                                                                                                                                                                                                                                                                                      • Errors in Liquidation
                                                                                                                                                                                                                                                                                                                                                                                                      • Business Life Cycle
                                                                                                                                                                                                                                                                                                                                                                                                      • 14. Income Taxes, Unusual Income Items, and Investments in Stocks
                                                                                                                                                                                                                                                                                                                                                                                                        • Corporate Income Taxes
                                                                                                                                                                                                                                                                                                                                                                                                          • Payment of Income Taxes
                                                                                                                                                                                                                                                                                                                                                                                                            • Allocating Income Taxes
                                                                                                                                                                                                                                                                                                                                                                                                              • Reporting and Analyzing Taxes
                                                                                                                                                                                                                                                                                                                                                                                                              • Unusual Items Affecting the Income Statement
                                                                                                                                                                                                                                                                                                                                                                                                                • Unusual Items Affecting Income from Continuing Operations
                                                                                                                                                                                                                                                                                                                                                                                                                  • Unusual Items Not Affecting Income from Continuing Operations
                                                                                                                                                                                                                                                                                                                                                                                                                    • Reporting Unusual Below-the-Line Items
                                                                                                                                                                                                                                                                                                                                                                                                                    • Earnings per Common Share
                                                                                                                                                                                                                                                                                                                                                                                                                      • Comprehensive Income
                                                                                                                                                                                                                                                                                                                                                                                                                        • Accounting for Investments in Stocks
                                                                                                                                                                                                                                                                                                                                                                                                                          • Short-Term Investments in Stocks
                                                                                                                                                                                                                                                                                                                                                                                                                            • Long-Term Investments in Stocks
                                                                                                                                                                                                                                                                                                                                                                                                                              • Sale of Investments in Stocks
                                                                                                                                                                                                                                                                                                                                                                                                                              • Business Combinations
                                                                                                                                                                                                                                                                                                                                                                                                                                • Mergers and Consolidations
                                                                                                                                                                                                                                                                                                                                                                                                                                  • Parent and Subsidiary Corporations
                                                                                                                                                                                                                                                                                                                                                                                                                                    • Consolidated Financial Statements
                                                                                                                                                                                                                                                                                                                                                                                                                                    • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                                                                                                                                                                                    • 15. Bonds Payable and Investments in Bonds
                                                                                                                                                                                                                                                                                                                                                                                                                                      • Financing Corporations
                                                                                                                                                                                                                                                                                                                                                                                                                                        • Characteristics of Bonds Payable
                                                                                                                                                                                                                                                                                                                                                                                                                                          • The Present-Value Concept and Bonds Payable
                                                                                                                                                                                                                                                                                                                                                                                                                                            • Present Value of the Face Amount of Bonds
                                                                                                                                                                                                                                                                                                                                                                                                                                              • Present Value of the Periodic Bond Interest Payments
                                                                                                                                                                                                                                                                                                                                                                                                                                              • Accounting for Bonds Payable
                                                                                                                                                                                                                                                                                                                                                                                                                                                • Bonds Issued at Face Amount
                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Bonds Issued at a Discount
                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Amortizing a Bond Discount
                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Bonds Issued at a Premium
                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Amortizing a Bond Premium
                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Zero-Coupon Bonds
                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Bond Sinking Funds
                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Bond Redemption
                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Investments in Bonds
                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Accounting for Bond Investments-Purchase,Interest, and Amortization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Accounting for Bond Investments-Sale
                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Corporation Balance Sheet
                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Balance Sheet Presentation of Bonds Payable
                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Balance Sheet Presentation of Bond Investments
                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Appendix: Effective Interest Rate Method of Amortization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Amortization of Discount by the Interest Method
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Amortization of Premium by the Interest Method
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • 16. Statement of Cash Flows
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Reporting Cash Flows
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Cash Flows from Operating Activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Cash Flows from Investing Activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Cash Flows from Financing Activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Noncash Investing and Financing Activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • No Cash Flow per Share
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Statement of Cash Flows-The Indirect Method
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Retained Earnings
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Common Stock
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Bonds Payable
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Building
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Land
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Preparing the Statement of Cash Flows
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Statement of Cash Flows-The Direct Method
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Cash Received from Customers
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Cash Payments for Merchandise
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Cash Payments for Operating Expenses
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Gain on Sale of Land
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Interest Expense
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Cash Payments for Income Taxes
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Reporting Cash Flows from Operating Activities-Direct Method
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Financial Analysis and Interpretation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • 17. Financial Statement Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Basic Analytical Procedures
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Horizontal Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Vertical Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Common-Size Statements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Other Analytical Measures
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Solvency Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Current Position Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Accounts Receivable Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Inventory Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Ratio of Fixed Assets to Long-Term Liabilities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Ratio of Liabilities to Stockholders' Equity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Number of Times Interest Charges Earned
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Profitability Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Ratio of Net Sales to Assets
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Rate Earned on Total Assets
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Rate Earned on Stockholders' Equity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Rate Earned on Common Stockholders' Equity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Earnings per Share on Common Stock
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Price-Earnings Ratio
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Dividends per Share and Dividend Yield
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Summary of Analytical Measures
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Corporate Annual Reports
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Management Discussion and Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Independent Auditors' Report

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