| 《理解中国财务报表》一书，是由上海财经大学原副校长、国际会计专家王松年教授同香港会计师庄利铭博士共同以英文写就。对意愿到中国大陆兴办企业以及对中国上市公司投资、融资、实施兼并收购、重组的境外投资者而言，能助其准确理解中国公司的财务报表以及与之相对应的会计准则和会计制度，从而全面了解和评价中国公司尤其是上市公司的财务状况、经营成果和现金流量。
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| Chong,Lee Ming earned a Bachelor degree in Economics from the Australian National University and a Master degree in Accountancy from the University of New England,Australia.He obtained a PhD from the Shanghai University of Finance and Economics under the mentorship of Professor Wang,Songnian.Currently, he is a practicing accountant in Hong Kong. He is also a member of a number of professional bodies in Hong Kong Australia and UK.
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| CHAPTER 1 FOUNDATION OF CHINESE ACCOUNTING PRACTICES 1.1 INTRODUCTION 1.2 REGULATORY MECHANISM 1.3 RULES FOR CHINESE COMPANIES/ENTERPRISES 1.4 DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES 1.5 SUMMARIES AND CONCLUSION CHAPTER 2 CHINESE FINANCIAL STATEMTS-A REAL EXAMPLE 2.1 INTRODUCTION 2.2 COMPANY HISTORY 2.3 ANNUAL REPORT2002 2.4 FINANCIAL REPORTS 2.5 SUMMARIES AND CONCLUSION CHAPTER 3 ASSETS 3.1 INTRODUCTION 3.2 WHAT ARE ASSETS IN CHINESE CONTEXT? 3.3 VALUATION OF ASSETS 3.4 CURRENT ASSETS 3.5 LONG TERMINVESTMENT 3.6 FIXED ASSETS 3.7 INTANGIBLE AND OTHER ASSETS 3.8 SUMMARIES AND CONCLUSION CHAPTER 4 LIABILITIES 4.1 INTRODUCTION 4.2 WHAT ARELIABILITIES IN CHINESE CONTEXT? 4.3 VALUATION OF LIABILITIES 4.4 CURRENT LIABILITIES 4.5 LONG TERM LIABILITIES …… CHAPTER 5 EQUITY CHAPTER 6 PROFIT ANDLOSS CHAPTER 7 CASHRLOW DTATEMENT CHAPTER 8 CONSOLIDATED FINANCIAL STATENENTS CHAPTER 9 DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES: ANNUAL REPORT AND INTERIM REPORT REFERENCES |
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