具体描述
这本图书《财务会计学》是一部系统化且深入浅出的财务知识总结，旨在帮助读者全面理解财务管理的基础理论和实际操作。其内容覆盖了会计基本原则，从账目的起始到复杂的交易处理，详细解析每一个环节的逻辑与重要性。这本书不仅关注理论部分，还注重通过实际案例和图表，使抽象知识变得直观易懂。读者将在学习过程中掌握财务数据的分析方法、报表编制技巧以及企业财务决策中的关键点，尤其适用于对会计专业有初步兴趣或需要提升财务技能的人士。 书中结构精良，分为多个章节，每个章节都围绕特定主题展开，内容层次分明，既适合基础学习，也能为深入研究提供坚实的知识储备。其中部分章节特别强调对会计计算、预算编制与现金流管理等重要环节的详细阐述，通过具体实例帮助读者将理论应用到实际工作中。书中还结合了最新的行业动态和法规变化，确保信息始终保持前沿性。 学习过程中，读者可以通过大量的图示、公式推导与案例分析，逐步建立对财务流程的完整认知。此外，书中也提供了一些实践练习环节，帮助用户巩固所学知识，并将其应用到模拟问题或真实情境中。整体来看，这本书不仅是一部内容丰富的财务教育资源，更是一种系统化的学习路径，能够在短时间内提升读者的专业素养和分析能力。 作者精心设计了每个章节，使读者在阅读过程中既能获得知识的全面性，也能感受到学习过程中的逻辑连贯与实用价值。这些细致入微的内容设计，不仅让复杂的财务概念变得明晰，还为后续深入学习打下坚实基础。无论是初学者还是已经有一定背景的从业人员，这本书都能提供丰富且有针对性的帮助，增强对财务工作的理解与操作能力。 通过这部图书，读者将能够系统掌握会计学的核心知识，从而在实际业务中做出更明智、更准确的决策。内容设计科学，结构清晰，每一个细节都旨在帮助读者深化对财务管理的认知，提升自身专业素养。这种全面且实用的学习方式，使得这本书成为许多学习者追求财务知识的重要参考。
作者简介
目录信息
Brief Contents
Part l Flnanclal Reportlng and the Accountlng Cycle
1 Accounting Information: Users and Uses
2 Financial Statements: An Overview
3 Transactions and the Accounting Cycle
4 Completing the Accounting Cycle
Appendix A: Using a Work Shee
Appendix B: Special Journals
5 The Integrity of Financial Information
Part 2 Operatlng Actlvltles
6 Selling a Product or Service
7 Purchasing Inventory for Resale
8 Completing the Operating Cycle
Part 3 Investlng and Flnanclng Actlvltles
9 Investments in Property, Plant, and Equipment; Intangible
Assets; and Natural Resources
lO Long-Term Debt Financing
l l Equity Financing
l 2 Investments in Deb and Equity Securities
Part 4 Other Dlmenslons of Flnanclal Reportlng
l 3 The Statement ofCash Flows
14 Financial Reporting and Analysis
Appendlx: PepslCo, Inc. 3.993 Annual Report
Glossary
Index
Check Figures
PARTl
FINANCIAL REPORTING AND
THE ACCOUNTING CYCLE
1 Accountlng Information: Users and Uses
The Purpose of Accounting
The Relationship of Accounting to Busines
Users ofAccounting Information
The Environment of Accounting
The Signiflcance and Dwelopment ofGAAP
Intemational Business
Ethics in Accounting
Career Opportunities in Accounting
Public Accounting
Industry
Government and Uther Nonprofit Organization
Educational Preparation
2 Flnanclal Statements: An Overvlew
Fundamental Concepts and Assumptions Underlying
Financial Accounting
The Separate Entity Concept
The Assumption of Arm's-Length Transactians
The Cost Principle
The Monetaiy Measurent Concept
The Going Concern Assumption
Double-Entry Accounting
Primary Financial Statements
The Balance Sheet
The Income Statement
The Sfatement ofCash Flows
Relaoonships Among Financial Statement Items
How the Financial Statements Tie Together
Notes to Financial Statements
The A.udit Report
3 Transactlons and the Accountlng Cycle
The Process ofTransforming Transaction Data into
Useful Accounting Information
The Basic Accounting Equation
Using Accounts to Categorize Transactiow
Expanding the Accounting Equation to Include Revenues
Expenses, and Dividends
The First Four Steps in the Accounting Cycle
Step 1. Analyze Transactions andBusiness Documents
Slep 2. Joumalize Transactions
Step 3. PostJoumal Entries to Accoums
Step 4. Determine Account Balances and Prepare a Trial
Balance
Where Do Computers Fit in All This?
Illustration ofthe First Pour Steps in the Accounting
Cycle
4 Completing the Accountlng Cycle
Additional Characteristics ofthe Accounting
Model
Periodic Reporting
Accrual Accounting
Accrual- Versus Cash-Basis Accounting
Adjusting Entries (Step 5 ofthe Accounting Cycle)
Vnrecorded Revenues
Vnrecorded Expenses
Prepaid Expenses
Uneamed Revenues
Preparing Financial Statements
The Closing Process
Real and Nominal Accounts
Closing Entries
Closing the Dividends Account
Preparing a Post-Closing Trial Balance
A Summary of the Accounting Cycle
Expi
KlMa
Alternative Approaches for Adjusting Entries
An Altemative Approach to Adjustments for Prepaid
Expmses
An Altemative Approach to Adjustments fm Vneamed
Revenues
Concluding Comment,
Appendix A: Using a Work Sheet
Appendix B: Special Joumals
5 The Integrtty of Flnanclal Informatlon
Types ofErrors in the Financial Reporting Process
Errors in Transactions andJournal Entries
Errors in Accouats and Ledgers
Errors in Trial Balances and Financial Statemwts
Safeguards in the Financial Reporting Process
Intemal Control Structure
Intemal Auditors
Extemal Auditdrs
Securities and Exchange Commission
PART2
OPERATlNG ACTlVlTlES
6 Selllng a Product or Servlce
Major Functions ofa Business
Revenues
Recognizing Revenue w Credit Sale
Some Real- World Examples
Accounting for Receivables .
Accounts Receivable
Assessing How Well Organization Manage Their
Receivables
Expanded Materlal
Credit Card Sales
Notes Receivable
Discounting Nofes Receivable
Estimating Uncollectible Accounts Receivable as a
Percentage ofCredit Sales
Selling or "Factoring" Receivables
7 Purchaslng Inventory for Resale
Inventory and Cost of Goods Sold
The Proper Measurement oflnventory and Cost ofGood
Sold
The Effects oflnventory andCost ofGood Sold
Errors
Other Factors Affecting the Proper Measureimnt oflnven-
tory and Cost ofGoods Sold
Real-World Examples oflnvenlory
The Perpetual Method ofAccounting for Invencory and
Cost of Goods Sold
Purcbose Discounts
Transpwtation Costs
Inventory Cost Flows
Specific Idmttfication Inventory Costing
Assumed Inventory Cost Flows
A Comparison of All Imventory Costing Methods
Taking a Physical Count oflnventory
Closing Entry for Cost ofGwds Sold
Assessing How Well Organizations Manage Their
inventories
Expanded Materfal
The Periodic Inventory Method
Purchase Discounts
Purchase Retums and Allowances
Transportation Costs
Calwlating Cost ofGoods Sold With the Periodi
Method
Periodic Imentory Cost Flow Assumptions
Closing Entriesfor Inventory-Related Accounts Under the
Periodic Inventory Method
A Comparison ofthe Inventory Costing Alternative
Reporting Inventory at Amounts Below Cost
Inventory Valued at Net Realizable Value
Inventory Valued at Lower ofCost or Market
Methods of Estimating Inventories
The Gross Margin Method
The Retail Inventory M.ethod
8 Completing the Operatlng Cycle
Salary Expenses and Liabilities
Taxes on Operations
Sales Taxes
Property Taxes
Income Taxes
Miscellaneous Operating Expenses
Prepaid Expenses
Accrued Expenses
Obligations to Perform Services
Summarizing Operations on an Income Statement
Other Revenues and Expenses
Extraordinary Items
Earnings per Share
Accounting for Cash
Control ofCash
Reconciling the Bank Account
Operating Cycle Ratios
Current Ratio
Acid-Test Ratio
Other Measures ofLiquidity
Some Reat-World Examples
Expanded Material
Accounting for Petty Cash
PART3
iNVESTlNG AND FINANClNG ACTlVlTlES
9 Investments In Property, Plant, and Equlp-
ment; Intanglble Assets; and Natural Re-
sources
Nature ofOperating Assets
Accounting for Property, Plant, and Equipment
Acquisitions ofProperty, Plant, and Eqmpment
Some Real-World Examples
Allocating the Cost of Plant and Equipment to
Expense
Repairing and Improving Plant and Equipment
Disposal ofProperty, Plant, and Equipment
Discarding Prtiperty, Plant, and Equipmmt
Selling Property, Plant, and Equipment
Accounting for Intangible Assets
Patents
Pranchises and License
Goodwill
Accounting for Natural Resources
Expanded Materlal
Accelerated Depreciation Methods
Declining-Balance Method of Depreciation
Sum-of-the-Years'-Digits Method of Depreciation
A Comparison of Depredation Methods
Changes in Depreciation Estimates
Exchanging Property, Plant, and Equipment
Gain On the Exchange ofSimilar Operating Assets
Loss on the Exchange ofSimilar Operating Assets
Exchanges ofDissimilar Assets
lO Long-Term Debt Financlng
Measuring Long-Term Liabilities
Present Value and Puture Value Concept
The Present Value ofan Annuity
Accounting for Long-Term Liabilities
Interest-Bearing Notes
Mortgage Payable
Lease Obligations
The Nature of Bonds
Types ofBonds
Characteristics ofBonds
Determining a Bond's Issuance Price
Accountingfor Bonds Payable Issued at Face Value
Bond Retirements at Maturity
Bond Retirements Before Maturity
Other Long-Term Liabilities
Deferred Income Taxes
Pension Liabilities
Expanded Materlal
-Bonds Issued at a Discount or at a Premium
Accounting for Bonds Issued at a Discount
Accounttng for Bonds Issued at a Premium
Effective-lnterut Amwttzation
Bonds Issued Between Interest Dates
11 Equlty Flnanclng
Corporations and Corporate Stock
Characteristics of a Corporation
The Stock of a Corpwation
Accounting for Stock
Issuance ofPar-Value Stock and No-Par Stock with
Stated Value
Issuance ofNo-Par Stock Without a Stated Vaiue
Accounting for Treasury Stock
Reporting Stock on the Balance Sheet
Some Real-World Examples
Using Equity and Debt Financing Ratios to Assess the
Liquidity ofa Company
Distributions to Stockholders
Types ofDividends
Accounting for Cash Dividends
Accounting for Retained Earnings
Statement ofStockholders' Equity
Expanded Materlal
Accounting for Stock Dividends
Stock Splits
Prior-Period Adjustments
The Statement ofRetained Earnings
Characteristics Shared by Proprietorships and
Partnerships
Ease of Formation
Limited Life
Unlimited Liabilily
Characteristics Unique to Partnerships
Mutual Agency
Co-Ownership of Partnershtp Properly
Sharing of Partnership Profits
Proprietorship and Partnership Accounting
Accounting for Equity Financing in a Proprietorship
Accounting for Equity Pinancing in a Partnership
Porming a Partnershtp
Partners' Drawing Accounts
The Statement ofPartners' Capital
12 Investments in Debt and Equlty
Securltles 507
Why Companies Invest in Other Companies
Classifying a Security
Held-to-Maturity Securities
Equity Method Securities
Trading and Availdble-for-Sale Securitie
Why the Different Classifications?
Accounting for Trading and Available-for-Sale
Securities
Accounting for the Purchase of Securities
Accounting for the Retum Earned on an Inveslment
Accounting for the Sale ofSecurties
Accounting for Changes in the Value of Securities
Changes in the Value ofTrading Securities
Changes in the Value of Available-for-Sale Securitie
Subsequent Changes in Value
Expanded Material
Accounting for Held-to-Maturity Securities
Accounting for the Initial Purchase
Accounting for Bonds Purchased Betwew Interest Dates
Accountingfor the Amortization ofBond Discount and
Premiums
Accountingfm the Sale or Maturity ofBond Investment
Accounting for Equity Investments Using the Equity
Method
Illustrating the Equity Method
PART4
OTHER DlMENSlONS OF FlNANClAL
REPORTlNG
13 The Statement of Cash Flows
Purposes ofa Statement ofCash Flows
Information Reported in the Statement
ofCash Flows
Major Classifications ofCash Flows
Noncasb Investing and Financing Activities
The Direct and Indirect Methods of Reporting
Operating Cash Flows
The Indirect Method
The Direct Method .
Comparing the Direct and Indirect Methods
Recommendation ofFASB Statement No. 95
Usefulness ofCash Flow Statements
Historical Perspective
Importance ofCash Plow Analysis
Expanded Material
Preparing a Statement ofCash Flows
The Indinxt Method lllustrated
The Direct Method lllustrated
14 Flnanclal Reportlng and Analysls
Reasons for Financial Statement Analysis
Imestment and Credit Decisiow
Managerial Decisions
Regulatory Decisions
Overview of Financial Statement Analysis
Some Basic Techniques
Key Relationships
Operating Performance
income Statement Vertical Analysis
Income Statement Horizontal Analysis
Asset Turnover
Balance Sheet Vertical Analysis
Balance Sheet Horizsntal Analysis
Balance Sheet Ratto Analysis
Debt-Equity Management
Return on Stockholders' Equity
Eamings per Share
Price-Eamings Ratio
Using the Statement ofCash Flows as an
Analysis Tool
Limitations of Financial Statement Analysis
Use ofEstimates
Changes in Values and Price Levels
Ratios as a Basisfor Comparison
Expanded Material
Additional Ratios to Measure Asset Tumover
Debt-Equity Management, and Return on
Stockholders' Equity
Working Capital Tumover
Property, Plant, andEquipment Turnover
Debf-Equity Management
Dividead Payout Ratio
BookValueperShan
Retum on Total Assets
Appendlx: PepslCo, Inc. 1993 Annual Report
Glossary
Index
CheckFlgures
· · · · · · (收起)
Part l Flnanclal Reportlng and the Accountlng Cycle
1 Accounting Information: Users and Uses
2 Financial Statements: An Overview
3 Transactions and the Accounting Cycle
4 Completing the Accounting Cycle
Appendix A: Using a Work Shee
Appendix B: Special Journals
5 The Integrity of Financial Information
Part 2 Operatlng Actlvltles
6 Selling a Product or Service
7 Purchasing Inventory for Resale
8 Completing the Operating Cycle
Part 3 Investlng and Flnanclng Actlvltles
9 Investments in Property, Plant, and Equipment; Intangible
Assets; and Natural Resources
lO Long-Term Debt Financing
l l Equity Financing
l 2 Investments in Deb and Equity Securities
Part 4 Other Dlmenslons of Flnanclal Reportlng
l 3 The Statement ofCash Flows
14 Financial Reporting and Analysis
Appendlx: PepslCo, Inc. 3.993 Annual Report
Glossary
Index
Check Figures
PARTl
FINANCIAL REPORTING AND
THE ACCOUNTING CYCLE
1 Accountlng Information: Users and Uses
The Purpose of Accounting
The Relationship of Accounting to Busines
Users ofAccounting Information
The Environment of Accounting
The Signiflcance and Dwelopment ofGAAP
Intemational Business
Ethics in Accounting
Career Opportunities in Accounting
Public Accounting
Industry
Government and Uther Nonprofit Organization
Educational Preparation
2 Flnanclal Statements: An Overvlew
Fundamental Concepts and Assumptions Underlying
Financial Accounting
The Separate Entity Concept
The Assumption of Arm's-Length Transactians
The Cost Principle
The Monetaiy Measurent Concept
The Going Concern Assumption
Double-Entry Accounting
Primary Financial Statements
The Balance Sheet
The Income Statement
The Sfatement ofCash Flows
Relaoonships Among Financial Statement Items
How the Financial Statements Tie Together
Notes to Financial Statements
The A.udit Report
3 Transactlons and the Accountlng Cycle
The Process ofTransforming Transaction Data into
Useful Accounting Information
The Basic Accounting Equation
Using Accounts to Categorize Transactiow
Expanding the Accounting Equation to Include Revenues
Expenses, and Dividends
The First Four Steps in the Accounting Cycle
Step 1. Analyze Transactions andBusiness Documents
Slep 2. Joumalize Transactions
Step 3. PostJoumal Entries to Accoums
Step 4. Determine Account Balances and Prepare a Trial
Balance
Where Do Computers Fit in All This?
Illustration ofthe First Pour Steps in the Accounting
Cycle
4 Completing the Accountlng Cycle
Additional Characteristics ofthe Accounting
Model
Periodic Reporting
Accrual Accounting
Accrual- Versus Cash-Basis Accounting
Adjusting Entries (Step 5 ofthe Accounting Cycle)
Vnrecorded Revenues
Vnrecorded Expenses
Prepaid Expenses
Uneamed Revenues
Preparing Financial Statements
The Closing Process
Real and Nominal Accounts
Closing Entries
Closing the Dividends Account
Preparing a Post-Closing Trial Balance
A Summary of the Accounting Cycle
Expi
KlMa
Alternative Approaches for Adjusting Entries
An Altemative Approach to Adjustments for Prepaid
Expmses
An Altemative Approach to Adjustments fm Vneamed
Revenues
Concluding Comment,
Appendix A: Using a Work Sheet
Appendix B: Special Joumals
5 The Integrtty of Flnanclal Informatlon
Types ofErrors in the Financial Reporting Process
Errors in Transactions andJournal Entries
Errors in Accouats and Ledgers
Errors in Trial Balances and Financial Statemwts
Safeguards in the Financial Reporting Process
Intemal Control Structure
Intemal Auditors
Extemal Auditdrs
Securities and Exchange Commission
PART2
OPERATlNG ACTlVlTlES
6 Selllng a Product or Servlce
Major Functions ofa Business
Revenues
Recognizing Revenue w Credit Sale
Some Real- World Examples
Accounting for Receivables .
Accounts Receivable
Assessing How Well Organization Manage Their
Receivables
Expanded Materlal
Credit Card Sales
Notes Receivable
Discounting Nofes Receivable
Estimating Uncollectible Accounts Receivable as a
Percentage ofCredit Sales
Selling or "Factoring" Receivables
7 Purchaslng Inventory for Resale
Inventory and Cost of Goods Sold
The Proper Measurement oflnventory and Cost ofGood
Sold
The Effects oflnventory andCost ofGood Sold
Errors
Other Factors Affecting the Proper Measureimnt oflnven-
tory and Cost ofGoods Sold
Real-World Examples oflnvenlory
The Perpetual Method ofAccounting for Invencory and
Cost of Goods Sold
Purcbose Discounts
Transpwtation Costs
Inventory Cost Flows
Specific Idmttfication Inventory Costing
Assumed Inventory Cost Flows
A Comparison of All Imventory Costing Methods
Taking a Physical Count oflnventory
Closing Entry for Cost ofGwds Sold
Assessing How Well Organizations Manage Their
inventories
Expanded Materfal
The Periodic Inventory Method
Purchase Discounts
Purchase Retums and Allowances
Transportation Costs
Calwlating Cost ofGoods Sold With the Periodi
Method
Periodic Imentory Cost Flow Assumptions
Closing Entriesfor Inventory-Related Accounts Under the
Periodic Inventory Method
A Comparison ofthe Inventory Costing Alternative
Reporting Inventory at Amounts Below Cost
Inventory Valued at Net Realizable Value
Inventory Valued at Lower ofCost or Market
Methods of Estimating Inventories
The Gross Margin Method
The Retail Inventory M.ethod
8 Completing the Operatlng Cycle
Salary Expenses and Liabilities
Taxes on Operations
Sales Taxes
Property Taxes
Income Taxes
Miscellaneous Operating Expenses
Prepaid Expenses
Accrued Expenses
Obligations to Perform Services
Summarizing Operations on an Income Statement
Other Revenues and Expenses
Extraordinary Items
Earnings per Share
Accounting for Cash
Control ofCash
Reconciling the Bank Account
Operating Cycle Ratios
Current Ratio
Acid-Test Ratio
Other Measures ofLiquidity
Some Reat-World Examples
Expanded Material
Accounting for Petty Cash
PART3
iNVESTlNG AND FINANClNG ACTlVlTlES
9 Investments In Property, Plant, and Equlp-
ment; Intanglble Assets; and Natural Re-
sources
Nature ofOperating Assets
Accounting for Property, Plant, and Equipment
Acquisitions ofProperty, Plant, and Eqmpment
Some Real-World Examples
Allocating the Cost of Plant and Equipment to
Expense
Repairing and Improving Plant and Equipment
Disposal ofProperty, Plant, and Equipment
Discarding Prtiperty, Plant, and Equipmmt
Selling Property, Plant, and Equipment
Accounting for Intangible Assets
Patents
Pranchises and License
Goodwill
Accounting for Natural Resources
Expanded Materlal
Accelerated Depreciation Methods
Declining-Balance Method of Depreciation
Sum-of-the-Years'-Digits Method of Depreciation
A Comparison of Depredation Methods
Changes in Depreciation Estimates
Exchanging Property, Plant, and Equipment
Gain On the Exchange ofSimilar Operating Assets
Loss on the Exchange ofSimilar Operating Assets
Exchanges ofDissimilar Assets
lO Long-Term Debt Financlng
Measuring Long-Term Liabilities
Present Value and Puture Value Concept
The Present Value ofan Annuity
Accounting for Long-Term Liabilities
Interest-Bearing Notes
Mortgage Payable
Lease Obligations
The Nature of Bonds
Types ofBonds
Characteristics ofBonds
Determining a Bond's Issuance Price
Accountingfor Bonds Payable Issued at Face Value
Bond Retirements at Maturity
Bond Retirements Before Maturity
Other Long-Term Liabilities
Deferred Income Taxes
Pension Liabilities
Expanded Materlal
-Bonds Issued at a Discount or at a Premium
Accounting for Bonds Issued at a Discount
Accounttng for Bonds Issued at a Premium
Effective-lnterut Amwttzation
Bonds Issued Between Interest Dates
11 Equlty Flnanclng
Corporations and Corporate Stock
Characteristics of a Corporation
The Stock of a Corpwation
Accounting for Stock
Issuance ofPar-Value Stock and No-Par Stock with
Stated Value
Issuance ofNo-Par Stock Without a Stated Vaiue
Accounting for Treasury Stock
Reporting Stock on the Balance Sheet
Some Real-World Examples
Using Equity and Debt Financing Ratios to Assess the
Liquidity ofa Company
Distributions to Stockholders
Types ofDividends
Accounting for Cash Dividends
Accounting for Retained Earnings
Statement ofStockholders' Equity
Expanded Materlal
Accounting for Stock Dividends
Stock Splits
Prior-Period Adjustments
The Statement ofRetained Earnings
Characteristics Shared by Proprietorships and
Partnerships
Ease of Formation
Limited Life
Unlimited Liabilily
Characteristics Unique to Partnerships
Mutual Agency
Co-Ownership of Partnershtp Properly
Sharing of Partnership Profits
Proprietorship and Partnership Accounting
Accounting for Equity Financing in a Proprietorship
Accounting for Equity Pinancing in a Partnership
Porming a Partnershtp
Partners' Drawing Accounts
The Statement ofPartners' Capital
12 Investments in Debt and Equlty
Securltles 507
Why Companies Invest in Other Companies
Classifying a Security
Held-to-Maturity Securities
Equity Method Securities
Trading and Availdble-for-Sale Securitie
Why the Different Classifications?
Accounting for Trading and Available-for-Sale
Securities
Accounting for the Purchase of Securities
Accounting for the Retum Earned on an Inveslment
Accounting for the Sale ofSecurties
Accounting for Changes in the Value of Securities
Changes in the Value ofTrading Securities
Changes in the Value of Available-for-Sale Securitie
Subsequent Changes in Value
Expanded Material
Accounting for Held-to-Maturity Securities
Accounting for the Initial Purchase
Accounting for Bonds Purchased Betwew Interest Dates
Accountingfor the Amortization ofBond Discount and
Premiums
Accountingfm the Sale or Maturity ofBond Investment
Accounting for Equity Investments Using the Equity
Method
Illustrating the Equity Method
PART4
OTHER DlMENSlONS OF FlNANClAL
REPORTlNG
13 The Statement of Cash Flows
Purposes ofa Statement ofCash Flows
Information Reported in the Statement
ofCash Flows
Major Classifications ofCash Flows
Noncasb Investing and Financing Activities
The Direct and Indirect Methods of Reporting
Operating Cash Flows
The Indirect Method
The Direct Method .
Comparing the Direct and Indirect Methods
Recommendation ofFASB Statement No. 95
Usefulness ofCash Flow Statements
Historical Perspective
Importance ofCash Plow Analysis
Expanded Material
Preparing a Statement ofCash Flows
The Indinxt Method lllustrated
The Direct Method lllustrated
14 Flnanclal Reportlng and Analysls
Reasons for Financial Statement Analysis
Imestment and Credit Decisiow
Managerial Decisions
Regulatory Decisions
Overview of Financial Statement Analysis
Some Basic Techniques
Key Relationships
Operating Performance
income Statement Vertical Analysis
Income Statement Horizontal Analysis
Asset Turnover
Balance Sheet Vertical Analysis
Balance Sheet Horizsntal Analysis
Balance Sheet Ratto Analysis
Debt-Equity Management
Return on Stockholders' Equity
Eamings per Share
Price-Eamings Ratio
Using the Statement ofCash Flows as an
Analysis Tool
Limitations of Financial Statement Analysis
Use ofEstimates
Changes in Values and Price Levels
Ratios as a Basisfor Comparison
Expanded Material
Additional Ratios to Measure Asset Tumover
Debt-Equity Management, and Return on
Stockholders' Equity
Working Capital Tumover
Property, Plant, andEquipment Turnover
Debf-Equity Management
Dividead Payout Ratio
BookValueperShan
Retum on Total Assets
Appendlx: PepslCo, Inc. 1993 Annual Report
Glossary
Index
CheckFlgures
· · · · · · (收起)
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