《财务报告与分析》讲述了企业财务报告的基本内容和基本分析方法。全书站在投资者等企业利益相关者的角度对企业的财务报告进行解读与分析，以便做出正确的经营决策。全书共有ll章，前10章系统地讲解了企业财务报告的基本组成内容和分析方法，第11章以某上市公司为实例，展示了系统化的财务分析方法，主要讨论了商业贷款机构、公司控制者、注册会计师、特许财务分析师以及年度报告等方面所采用和关注的财务比率和其他相关问题。全书各章之后均安排了大量具有极强针对性的思考题、练习题和案例。《财务报告与分析》非常适合作为大学经济、管理类专业高年级学生以及MBA学生学习“财务报告分析”课程的教材。 CharlesH.Gibson，美国特勒多大学会计学教授。他执教30余年，讲授过财务、税收、成本等各种会计学课程。在Journalofaccountancy，AccountingHorizons等著名期刊发表了60余篇文章。 CHAPTER1INTRODUCTIONTOFINANCIALREPORTING1DevelopmentofGenerallyAcceptedAccountingPrinciples(GAAP)2AmericanInstituteofCertifiedPublicAccountants(AICPA)FinancialAccountingStandardsBoard(FASB)OperatingProcedureforStatementsofFinancialAccountingStandards(SFASs)FASBConceptualFrameworkAdditionalInput——AmericanInstituteofCertifiedPublicAccountants(AICPA)7EmergingIssuesTaskForce(EITF)8ANewReality8TraditionalAssumptionsoftheAccountingModel9BusinessEntityGoingConcernorContinuity·TimePeriod·MonetaryUnit·HistoricalCost·Conservatism·Realization·Matching·Consistency·FullDisclosure·Materiality·IndustryPractices·TransactionApproach·CashBasis·AccrualBasisUsingtheInternet16CompaniesInternetWebSites·HelpfulWebSitesSummary17Questions17Problems20Case1-1StandardsOverload?23Case1-2RecognizingRevenueandRelatedCosts——PartI23Case1-3RecognizingRevenueandRelatedCosts——PartII25Case1-4CashBasis——AccrualBasis?26Case1-5GoingConcern?30Case1-6EconomicsandAccountingTheUncongenialTwins27Case1-7IOftenPaintFakes28CHAPTER2INTRODUCTIONTOFINANCIALSTATEMENTSANDOTHERFINANCIALREPORTINGTOPICS29FormsofBusinessEntities30TheFinancialStatements30BalanceSheet(StatementofFinancialPosition)·StatementofStockholdersEquity(ReconciliationofStockholdersEquityAccounts)·IncomeStatement(StatementofEarnings)·StatementofCashFlows(StatementofInflowsandOutflowsofCash)*Footnotes(Notes)AuditorsReport33ManagementsResponsibilityforFinancialStatements·TheSECsIntegratedDisclosureSystem·ProxySummaryAnnualReport37TheEfficientMarketHypothesis38Ethics38SECRequirements——CodeofEthicsHarmonizationofInternationalAccountingStandards40ConsolidatedStatements41AccountingforBusinessCombinations42Summary42Questions42Problems42Case2-1TheCEORetires47Case2-2TheDangerousMoralityofManagingEarnings49Case2-3Frequent-FherAwards——Tick-Tick，Tick-Tick，Tick-Tick53Case2-4InternationalAccounting——HarmonizationinPractice54Case2-5Materiality:InPractice54Case2-6WhoisResponsible?55CHAPTER3BALANCESHEET57BasicElementsoftheBalanceSheet58Assets·Liabilities·StockholdersEquity·Quasi-Reorganization·AccumulatedOtherComprehensiveIncome·Equity-OrientedDeferredCompensation·EmployeeStockOwnershipPlans(ESOPs)·TreasuryStock·StockholdersEquityinUnincorporatedFirmsStatementofStockholdersEquity84ProblemsinBalanceSheetPresentation85Summary85Questions85Problems87Case3-1BalanceSheetReview91Case3-2InsightonLiabilities94Case3-3InsightonShareholdersEquity94Case3-4InsightonAssets95Case3-5OurPrincipalAssetIsOurPeople96Case3-6BrandsAreDead?97Case3-7Advertising——Asset?97CHAPTER4INCOMESTATEMENT99BasicElementsofthe