财务报表分析

2011-1  

东北财经大学出版社  

查尔斯·H.吉布森  

503  

胡玉明  

无  

　　本书堪称会计与财务教学发展史上的甲程碑，它既从财务报表使用者自的角度，又从财务报表编制者的角度来讲授财务报表分析，它介绍了财务报表的“语言”及编制过程了列举了以耐克公司为代表的含有大量真实公司的年度报告 帮助学叶貞正掌握财务报表分析的精髓，从而为以后的职业生涯做好准备。

查尔斯·H．吉布森是美国注册会计师，美国会计学会会员，美国注册会计师协会成员，美国会计学会俄亥俄州分会成员。吉布森教授曾服务于四大会计公司4年，并有着3。多年的教学经验。他曾教过各种会计学课程，包括财务、管理、税收、成本和财务分析。吉布森教授也给财务经理、银行商业信贷官员、律师及其他人员讲授财务分析。他还曾给注册会计师和注册管理会计师讲授概论类课程。查尔斯·H.吉布森在《会计杂志》、《会计瞭望》、《风险管理》、《税务会计》、《高级管理杂志》等期刊发表了60余篇文章。吉布森博士是《财务报告案例》的合编者之一。1989年，吉布森博士获得了由俄亥俄州注册会计师协会和美国会计学会俄亥俄州分会联合授予的“俄亥俄州杰出会计教育家奖”殊荣。1993年，他获得了托莱多大学颁发的“企业研究学院奖”。1999年，吉布森获得了托莱多大学授予的Gamma Epsilon Chapter ofBeta Alpha Psi荣誉称号。

前言第1章 财务报告导论第2章 财务报表和其他财务报告问题 第3章 资产负债表第4章 利润表第5章 分析基础第6章 短期资产的流动性及相关的偿债能力第7章 长期偿债能力第8章 盈利能力第9章 投资者的分析第10章 现金流量表第11章 扩展分析

版权页：插图：Our consolidated financial statements as of and for the years ended December 31, 2007 and 2008included in this annual report on Form 20-F have been prepared in accordance with International Fi-nancial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board, orthe IASB. These financial statements also comply with Hung Kong Financial Reporting Standards,or HKFRS, which collective term includes all applicable individual Hong Kong Financial ReportingStandards, Hong Kong Accounting Standards and Interpretations issued by the Hong Kong Instituteof Certified Public Accountants, or HKICPA. As applied;to our company, HKFRS is consistent withIFRS in all material respects. Pursuant to the requirement under IFRS 1: First-T/me Adoption ofInternational Financial Reporting Standards, or IFRS 1, the date of our transition to IFRS was deter-mined to be January 1, 2007, which is the beginning of the earliest period for which we present fullcomparative information in our consolidated financial statements. With due regard to our accountingpolicies in previous periods and the requirements of IFRS 1, we have concluded that no adjustmentswere required to the amounts reported under HKFRS as at January 1, 2007 or in respect of the yearended December 31, 2007. As such, we make an explicit and unreserved statement of compliancewith IFRS, as issued by the IASB, with respect to our consolidated financial statements as of and forthe years ended December 31, 2007 and 2008 included in this annual report on Form 20-F. Pricewa-terhouseCoopers, our independent registered public accounting firm, has issued an auditor's report onour financial statements prepared in accordance with IFRS as issued by the IASB. In accordance with rule amendments adopted by the U.S. Securities and Exchange Commission,or the SEC, which became effective on March 4, 2008, we are not required to provide reconciliationto generally accepted accounting principles in the United States, or U.S. GAAP. Furthermore, pursu-ant to the transitional relief granted by the SEC in respect of the first-time application of IFRS, noaudited financial statements and financial information prepared under IFRS for the year endedDecember 31, 2006 have been included in this annual report on Form 20-F. The consolidated financial statements included in our annual reports on Form 20-F previouslyfiled with the SEC in respect of the years ended December 31, 2005 and 2006 were prepared in ac-cordance with HKFRS. The consolidated financial statements included in our annual reports on Form20-F previously filed with the SEC in respect of the years ended December 31, 2004 and before wereprepared in accordance with Hong Kong GAAP. The statistical information set forth in this annual report on Form 20-F relating to the PRC is takenor derived from various publicly available government publications that have not been prepared orindependently verified by us. This statistical information may not be consistent with other statisticalinformation from other sources within or outside the PRC.

《财务报表分析(第12版)(国际版)》：高等院校双语教学适用教材·会计。

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财务报表分析 PDF格式下载

对财务报表每个概念进行了介绍 同时又有英文的小标题 可以迅速了解书的只是结构

全英版，好好读应该会很有收获的！

不解释（ps：全英文的）

希望内容有很大的收获 好好学习

书不厚，字有点小。

太贵了，不太好

这本书是这个领域内的经典著作，十分不错

发货速度快，但书的质量不是很好而且封面比较旧，外观看起来不像新书。

书还不错，只是包装严重不满意，已经说了好几次了！！每次看到书，都被别人扣破了包装！@！

这书全英文。。。就只有封面是中文的！购买需谨慎~~

收到书的时间比预定的要快一天，正好可以赶上上课之前拿到，挺开心的。但是收到之后感觉书的封面比较脏，每次买的书都会脏脏的，没有透明封套套住。内容还好啦~符合老师要求~！