财务报告与分析（第十二版）

本书讲述了企业财务报告的基本内容和基本分析方法。全书站在投资者等企业利益相关者的角度对企业的财务报告进行解读与分析，以便做出正确的经营决策。全书共有11章，前10章系统地讲解了企业财务报告的基本内容和基本分析方法，第11章以某上市公司为实例，展示了系统化的财务分析方法，主要讨论了商业贷款机构、公司控制者、注册会计师、特许财务分析师以及年度报告等方面所采用和关注的财务比率和其他相关问题。全书各章之后均安排了大量具有极强针对性的思考题、练习题和案例。

本书非常适合作为大学经济、管理类专业高年级学生以及MBA学生学习“财务报告分析”课程的教材。

目录
- 前辅文
- Chapter1 Introduction to Financial Reporting
  - Development of Generally Accepted Accounting Principles (GAAP) in the United States
  - Additional Input—American Institute of Certified Public Accountants (AICPA)
  - Emerging Issues Task Force (EITF) A New Reality
  - Traditional Assumptions of the Accounting Model
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter2 Introduction to Financial Statements and OtherFinancial Reporting Topics
  - Forms of Business Entities
  - The Financial Statements
  - The Accounting Cycle
  - Auditor’s Opinion
  - Management’s Responsibility for Financial Statements
  - The SEC’s Integrated Disclosure System
  - Proxy
  - Summary Annual Report
  - The Efficient Market Hypothesis
  - Ethics
  - Harmonization of International Accounting Standards
  - Consolidated Statements
  - Accounting for Business Combinations
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter3 Balance Sheet
  - Basic Elements of the Balance Sheet
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter4 Income Statement
  - Basic Elements of the Income Statement
  - Special Income Statement Items
  - Income Taxes Related to Operations
  - Earnings per Share
  - Retained Earnings
  - Dividends and Stock Splits
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter5 Basics of Analysis
  - Ratio Analysis
  - Common-Size Analysis (Vertical and Horizontal)
  - Year-to-Year Change Analysis
  - Financial Statement Variation by Type of Industry
  - Review of Descriptive Information
  - Comparisons
  - Relative Size of Firm
  - Other Library Sources
  - The Users of Financial Statements
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter6 Liquidity of Short-Term Assets; RelatedDebt-Paying Ability
  - Current Assets, Current Liabilities, and the Operating Cycle
  - Current Assets Compared with Current Liabilities
  - Other Liquidity Considerations
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter7 Long-Term Debt-Paying Ability
  - Income Statement Consideration when Determining Long-Term Debt-PayingAbility
  - Balance Sheet Consideration when Determining Long-Term Debt-PayingAbility
  - Special Items That Influence A Firm’s Long-Term Debt-Paying Ability
  - Joint Ventures
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter8 Prof itability
  - Profitability Measures
  - Trends in Profitability
  - Segment Reporting
  - Revenues by Major Product Lines
  - Gains and Losses from Prior Period Adjustments
  - Comprehensive Income
  - Pro-Forma Financial Information
  - Interim Reports
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter9 For the Investor
  - Leverage and Its Effects on Earnings
  - Earnings per Common Share
  - Price/Earnings Ratio
  - Percentage of Earnings Retained
  - Dividend Payout
  - Dividend Yield
  - Book Value per Share
  - Stock Options (Stock-Based Compensation)
  - Restricted Stock
  - Stock Appreciation Rights
  - Summary
  - Questions
  - Problems
  - Cases
- Chapter10 Statement of Cash Flows
  - Basic Elements of the Statement of Cash Flows
  - Financial Ratios and the Statement of Cash Flows
  - Alternative Cash Flow
  - Summary
  - Questions
  - Problems
  - Cases
- Summary Summary Analysis Nike, Inc. (includes 2009 Financial Statements of Form 10-K)
  - Nike—Background Information
  - Other
  - Nike 2009
- Chapter11 Expanded Analysis
  - Financial Ratios as Perceived by Commercial Loan Departments
  - Financial Ratios as Perceived by Corporate Controllers
  - Financial Ratios as Perceived by Certified Public Accountants
  - Financial Ratios as Perceived by Chartered Financial Analysts
  - Financial Ratios Used in Annual Reports
  - Degree of Conservatism and Quality of Earnings
  - Forecasting Financial Failure
  - Analytical Review Procedures
  - Management’s Use of Analysis
  - Use of LIFO Reserves
  - Graphing Financial Information
  - Management of Earnings
  - Summary
  - Questions
  - Problems
  - Cases
- Bibliography

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