财务报表分析(Finan statement analysis)

财务报表分析(Finan statement analysis)
作 者: 赵艺 赵艺
出版社: 四川大学出版社
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作者简介

  赵艺,西南石油大学经济管理学院副教授、硕士生导师、中国注册会计师。主持科研项目23项,包括主持国家社科基金项目1项、省部级项目5项、厅局级项目11项、校级项目6项;独著专著3部,在CSSCI、北大核心等期刊发表论文20余篇;担任项目负责人获得科研奖励3项,先后有5项研究成果被省、市政府部门采纳和应用。

内容简介

本教材为会计学英文教材,为会计专业本科学生、学习会计学课程的本科留学生、MBA专业留学生编写,针对财务报表的认识、处理、分析进行阐述。从“为什么需要财务报表分析”这个根本问题入手,讨论财务报表分析技术的产生和发展、社会经济发展和技术进步对财务报表分析的影响、财务分析工作以及财务分析职业等主题,给学生一个总括的财务报表分析观;再讲授财务报表分析的基本方法、技术及其运用,让学生初步了解财务分析的步骤。

图书目录

Chapter 1 Overview offinancial statement analysis

Learning objectives

Chapter-opening case

Chapterpreview

Mainpart

1.1 The history offinancial statement analysis

1.1.1 The origin and development of financial statement analysis

1.1.2 Schools offinancial statement analysis

1.2 Basic theories offinancial statement analysis

1.2.1 Conceptandpurposesoffinancial statementanalysis

1.2.2 Contents offinancial statement analysis

1.2.3 Steps andprinciples offinancial statement analysis

1.3 Preparation offinancial statement analysis

1.3.1 Preparation ofbackground information

1.3.2 Preparation ofmethods

1.3.3 Preparation oftools

Glossary

Chapter 2 The analysis of company’s financial abilities

Learning objectives

Chapter-opening case

Chapterpreview

Mainpart

2.1 Solvency analysis

2.1.1 The concept and significance of solvency analysis

2.1.2 Short—term solvency analysis

2.1.3 Long—term solvency analysis

2.2 Operating capability analysis

2.2.1 Concept and significance of operating capability analysis

2.2.2 Analysis ofcurrent assets operating capability

2.2.3 Analysis of non—current assets operating capability

2.2.4 Analysis oftotal asset operating capability

2.3 Profitabilityanalysis

2.3.1 Concept and significance ofprofitability analysis

2.3.2 Analysis ofoperatingprofitability

2.3.3 Analysis ofassetprofitability

2.3.4 Analysis ofcapital profitability

2.3.5 Profitability analysis oflisted companies

2.4 Growth capability analysis

2.4.1 Concept and significance of growth capability analysis

2.4.2 Analysis ofassetgrowth capability

2.4.3 Analysis ofincome growth capability

2.4.4 Analysis ofprofit growth capability

2.4.5 Analysis ofthe growth capability ofowners’equity

Formulatoolkit

Glossary

Chapter3 Methods offinancial statement analysis

Learning objectives

Chapter-opening case

Chapterpreview

Mainpart

3.1 Overview ofthe methods offinancial statement analys

3.2 Basic methods offinancial statement analysis

3.2.1 Comparative analysis method

3.2.2 Ratio analysis method

3.2.3 Trend analysis method

3.2.4 Factor analysis method

3.3 Comprehensive methods offinancial statement analysis

3.3.1 Wall scoring method

3.3.2 DuPontfinancial analysis method

3.3.3 Financial early warning analysis method

3.3.4 Financial strategy matrix

Formulatoolkit

Glossary

Chapter 4 Comprehensive cases of financial statement analysis

Learning objectives

Chapter-opening case

Chapterpreview

Mainpart

4.1 Comprehensive analysis of CYTS’s financial statements

4.1.1 Background introduction of CYTS

4.1.2 Analysis of CYTS’s financial capability

4.1.3 Comprehensive analysis of CYTS

4.2 Comprehensive analysis ofALPHA's financial statements

4.2.1 Background introduction o fALPHA

4.2.2 Analysis ofALPHA's various financial capabilities

4.2.3 Comprehensive analysis of ALPHA

4.3 Comprehensive analysis of LETV’s financial statements

4.3.1 Briefintroduction ofLETV

4.3.2 Analysis ofLETV’Sfinancial capabilities

4.3.3 Comprehensive analysis of LETV

Glossary

Chapter 5 Development offinancial statement analysis

Learning objectives

Chapter-opening case

Chapterpreview

Mainpan

5.1 The improvement offinancial statement analysis

5.1.1 Impact offinancial statement analysis on enterprise development

5.1.2 Feasibility offinancial statemnt analysis reform

5.1.3 Trend Of reform in financial statement analysis in the knowledge economy

5.2 Application of financial statement analysis in enrpfise Value assessment

5.2.1 EVAfEconomicValueAdded

5.2.2 Free cashflowdiscountmodel

Glossary

Appendix

Refefences