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财务报告与分析


作者:
Charles H.Gibson
定价:
35.00元
ISBN:
978-7-04-016224-0
版面字数:
700.000千字
开本:
16开
全书页数:
428页
装帧形式:
平装
重点项目:
暂无
出版时间:
2005-02-02
读者对象:
高等教育
一级分类:
管理
二级分类:
工商管理
三级分类:
财务管理

暂无
  • CHAPTER 1 INTRODUCTION TO FINANCIAL REPORTING
    • Development of Generally Accepted
    • Accounting Principles (GAAP)
      • American Institute of Certified Public Accountants (AICPA)·Financial Accounting
      • Standards Board (FASB)·Operating Procedure for Statements of Financial Accounting
      • Standards (SFASs)·FASB Conceptual Framework
    • Additional Input-American Institute of Certified Public Accountants (AICPA)
    • Emerging Issues Task Force (EITF)
    • A New Reality
    • Traditional Assumptions of the Accounting Model
      • Business Entity·Going Concern or Continuity·Time Period·Monetary Unit·Historical Cost·Conservatism·Realization·Matching·Consistency·Full Disclosure·Materiality·Industry Practices·Transaction Approach·Cash Basis·Accrual Basis
    • Using the Internet
      • Companies' Internet Web Sites·Helpful Web Sites
    • Summary
    • Questions
    • Problems
      • Case 1-1 Standards Overload?
      • Case 1-2 Recognizing Revenue and Related Costs-Part I
      • Case 1-3 Recognizing Revenue and Related Costs-Part II
      • Case 1-4 Cash Basis-Accrual Basis?
      • Case 1-5 Going Concern?
      • Case 1-6 Economics and Accounting: The Uncongenial Twins
      • Case 1-7 I Often Paint Fakes
  • CHAPTER 2 INTRODUCTION TO FINANCIAL STATEMENTS and Other Financial Reporting Topics
    • Forms of Business Entities
    • The Financial Statements
    • Auditor's Report
      • Management's Responsibility for Financial Statements·The SEC's Integrated Disclosure System·Proxy
    • Summary Annual Report
    • The Efficient Market Hypothesis
    • Ethics
      • SEC Requirements-Code of Ethics
    • Harmonization of International Accounting Standards
    • Consolidated Statements
    • Accounting for Business Combinations
    • Summary
    • Questions
    • Problems
      • Case 2-1 The CEO Retires
      • Case 2-2 The Dangerous Morality of Managing Earnings
      • Case 2-3 Frequent-Flier Awards-Tick-Tick, Tick-Tick, Tick-Tick
      • Case 2-4 International Accounting-Harmonization in Practice
      • Case 2-5 Materiality: In Practice
      • Case 2-6 Who is Responsible?
  • CHAPTER 3 BALANCE SHEET
    • Basic Elements of the Balance Sheet
      • Assets·Liabilities·Stockholders' Equity·Quasi-Reorganization·Accumulated Other Comprehensive Income·Equity-Oriented Deferred Compensation·Employee Stock Ownership Plans (ESOPs)·Treasury Stock·Stockholders' Equity in Unincorporated Firms
    • Statement of Stockholders' Equity
    • Problems in Balance Sheet Presentation
    • Summary
    • Questions
    • Problems
      • Case 3-1 Balance Sheet Review
      • Case 3-2 Insight on Liabilities
      • Case 3-3 Insight on Shareholders' Equity
      • Case 3-4 Insight on Assets
      • Case 3-5 Our Principal Asset Is Our People
      • Case 3-6 Brands Are Dead?
      • Case 3-7 Advertising-Asset?
  • CHAPTER 4 INCOME STATEMENT
    • Basic Elements of the Income Statement
      • Net Sales (Revenues)·Cost of Goods Sold (Cost of Sales)·Other Operating Revenue·Operating Expenses·Other Income or Expense
    • Special Income Statement Items
    • Earnings per Share
    • Retained Earnings
    • Dividends and Stock Splits
    • Legality of Distributions to Stockholders
    • Comprehensive Income
    • Summary
    • Questions
    • Problems
      • Case 4-1 Under the Arch
      • Case 4-2 Hidden Treasure
      • Case 4-3 Take My Picture
      • Case 4-4 The Big Order
      • Case 4-5 Celtics
      • Case 4-6 Always Low Prices
  • CHAPTER 5 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
      • Trend Analysis·Standard Industrial Classification (SIC) Manual·North American Industry Classification System (NAICS)·Industry Averages and Comparison with Competitors·Caution in Using Industry Averages
    • Relative Size of Firm
    • Other Library Sources
    • The Users of Financial Statements
    • Summary
    • Questions
    • Problems
  • Chapter 6 Liquidity of Short-Term Assets
    • Current Assets, Current Liabilities, and the Operating Cycle
      • Cash·Marketable Securities·Receivables·Inventories·Prepayments·Other Current Assets·Current Liabilities
    • Current Assets Compared with Current liabilities
      • Working Capital·Current Ratio·Arid-Test Ratio (Quick Ratio)·Cash Ratio
    • Other Liquidity Considerations
      • Sales to Working Capital (Working Capital Turnover)·Liquidity Considerations Not on the Face of the Statements
    • Summary
    • Questions
    • Problems
      • Case 6-1 LIFO-FIFO
      • Case 6-2 Rising Prices, a Time to Switch Off LIFO?
      • Case 6-3 Moments to Remember
      • Case 6-4 The Other Side of LIFO
      • Cast 6-5 Network Supreme
      • Case 6-6 Booming Retail
  • CHAPTER 7 LONG-TERM DEBT-PAYING ABILITY
    • Income Statement Consideration when Determining Long-Term Debt-Paying Ability
      • Times Interest Earned·Fixed Charge Coverage
    • Balance Sheet Consideration when Determining Long-Term Debt-Paying Ability
      • Debt Ratio·Debt/Equity Ratio·Debt to Tangible Net Worth Ratio·Other Long-Term Debt-Paying Ability Ratios
    • Special Items that Influence a Firm's Long-Term Debt-Paying Ability
    • Summary
    • Questions
    • Problems
      • Case 7-1 Expensing Interest Now and Later
      • Case 7-2 Consideration of Leases
      • Case 7-3 Lockout
      • Case 7-4 Many Employers
      • Case 7-S Play It Safe
  • CHAPTER 8 PROFITABILITY
    • Profitability Measures
    • Trends in Profitability
    • Segment Reporting
    • Sales and Marketing
    • Gains and Losses from Prior Period Adjustments
    • Comprehensive Income
    • Pro Forma Financial Information
    • Interim Reports
    • Summary
    • Questions
    • Problems
      • Case 8-1 Jeff's Self-Service Station
      • Case 8-2 The Tale of the Segments
      • Case 8-3 The Story of Starbucks-In Segments
      • Case 8-4 Tide, Pampers, and Etc.
      • Case 8-5 Cars, Trucks, Etc.
  • CHAPTER 9 FOR THE INVESTOR
    • Leverage and Its Effects on Earnings
      • Definition of Financial Leverage and Magnification Effects·Computation of the Degree of Financial Leverage·Summary of Financial Leverage
    • Earnings Per Common Share
    • Price/Earnings Ratio
    • Percentage of Earnings Retained
    • Dividend Payout
    • Dividend Yield
    • Book Value Per Share
    • Stock Options (Stock-Based Compensation)
      • APB Opinion No. 25 Firms·SFAS No. 123 Firms·The Trend·Options-Concluding Comments
    • Stock Appreciation Rights
    • Summary
    • Questions
    • Problems
      • Case 9-1 Why the Change?
      • Case 9-2 Stock Split Revisited
      • Case 9-3 Stock Option Plans (Stock-Based Compensation)
      • Case 9-4 Food, Food, Food
  • CHAPTER 10 STATEMENT OF CASH FLOWS
    • Basic Elements of the Statement of Cash Flows
    • Financial Ratios and the Statement of Cash Flows
      • Operating Cash Flow/Current Maturities of Long-Term Debt and Current Notes Payable·Operating Cash Flow/Total Debt·Operating Cash Flow per Share·Operating Cash Flow/Cash Dividends
    • Alternative Cash Flow
    • Summary
    • Questions
    • Problems
      • Case 10-1 The Big.Com
      • Case 10-2 Rapidly Expanding
      • Case 10-3 The Retail Mover
      • Case 10-4 Non-Cash Charges
      • Case 10-5 Sorry-Give it Back
      • Case 10-6 Cash Movements and Periodic Income Determination
  • SUMMARY ANALYSIS NIKE, INC. (INCLUDES 2002 FINANCIAL STATEMENTS)
    • Nike-Background Information
    • Other
    • Summary
    • Nike 2002 Financial Statements
  • Chapter 11 EXPANDED ANALYSIS
    • Financial Ratios as Perceived by Commercial Loan Departments
      • Most Significant Ratios and Their Primary Measure·Ratios Appearing Most Frequendy in Loan Agreements
    • Financial Ratios as Perceived by Corporate Controllers
      • Most Significant Ratios and Their Primary Measure·Key Financial Ratios Included as Corporate Objectives
    • 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
      • Inventory·Fixed Assets·Intangible Assets·Pensions
    • Forecasting Financial Failure
      • Univariate Model·Multivariate Model
    • Analytical Review Procedures
    • Management's Use of Analysis
    • Use of LIFO Reserves
    • Graphing Financial Information
    • Management of Earnings
    • Summary
    • Questions
    • Problems
      • Case 11-1 What Position?
      • Case 11-2 Accounting Hocus-Pocus
      • Case 11-3 Turn a Cheek

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