| 随着我国加入WTO，越来越多的国内企业参与到国际竞争中来，用国际上通用的语言思考、工作、交流的能力也越来越受到重视。这样一种能力也成为我国各类人才参与竞争的一种有效工具。国家教育机构、各类院校以及一些主要的教材出版单位一直在思考，如何顺应这一发展潮流，推动各层次人员通过学习来获取这种能力。双语教学就是这种背景下的一种尝试。 |
| 杜美杰，女，副教授，博士。2004年7月毕业于中国人民大学商学院会计系。获管理学(会计学)博士学位，现为北京大学光华管理学院博士后流动站研究人员、北京语言大学国际商学院会计系主任。作为执笔人或主要参加者完成部级重点课题4项。在《审计研究》、 《财务与会计》等刊物发表论文10余篇，撰有译著3部、专著部。 |
| 1.FRAMEWORK FOR F0 NANCIAL sTATEMENT ANALYSIS Introduct0n Need for Financial Statement Analysis Focus on Investment Decisions The Financial Reporting System The U.S.Financial Reporting System International Accounting Standards SEC Reporting Requirements for Foreign Registrants Principal Financial Statements Other Sources of FinancialInformation Role of the Auditor Summary 2.ACCOU NTING INCOME AND ASSETS：TH E ACCRUAL CONCEPT Introduction Income，Cash Flows，and Assets：Definitions and Relationships 7he Accrual Concept of Income Nonrecurring Items The Balance Sheet Statement of Stockholders’Equity Summary 3.ANALYsis 0F CAsH FLOWs Statement of Cash Flows Analysis of Cash Flow Information Cash Flow Statements：An International Perspective Summary 4.FOUNDATIONS OF RATIO AND FINANCIAL ANALYSIS Introduction Common.Size Statements Discussion of Ratios by Category Ratios：An Integrated Analysis Earnings per Share and Other Ratios Used in Valuation Patterns of Ratio Disclosure and Use 139 Summary 5.ANALYSIS OFINVENTORIEs Introducti0n Inventory and Cost of Goods Sold：Basic Relationships Comparison of Information Provided by Alternative Methods LIFO Versus FIFO：Income，Cash Flow，and Working Capital Effects Adjustment from LIFO to FIFO Adjustment of Income to Current Cost Income Financia!Ratios：LIFO Versus FIFO Declines in LIFO Reserve Initial Adoption of LIFO and Changes to and from LIFO LIFO：A Historical and Empirical Perspective International Accounting and Reporting Practices Summary and Concluding Comments 6.ANALYSIS OF LONG.LIVED ASSETS：PARTI-TH E CAPITALIZATION DECISIO Introduction Acquiring the Asset：The Capitalization Decision Capitalization Versus Expensing：Conceptual Issues Capitalization Versus Expensing：General Issues Capitalization Versus Expensing：Industry Issues Analytical Adjustments for Capitalization and Expensing Summary 7.ANALYSIS OF LONG-LIVED ASSETS:PART II--ANALYSIS OF DEPRECIATION AND IMPAIRMENT 8.ANALYSIS OF INCOME TAXES 9.ANALYSIS OF FINANCING LIABILITIES 10.ANALYSIS OF INTERCORPORATE INVESTMENTS 11.ANALYSIS OF BUSINESS COMBINATIONS 12.ANALYSIS OF MULTINATIONAL OPERATIONS 13.ANALYSIS OF FINANCIAL STATEMENTS: ASTNTHESIS |
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