财务报表分析（Financial statement analysis）

本教材为会计学英文教 材，为会计专业本科学生 、学习会计学课程的本科 留学生、MBA专业留学生 编写，针对财务报表的认 识、处理、分析进行阐述 。从“为什么需要财务报表 分析”这个根本问题入手， 讨论财务报表分析技术的 产生和发展、社会经济发 展和技术进步对财务报表 分析的影响、财务分析工 作以及财务分析职业等主 题，给学生一个总括的财 务报表分析观；再讲授财 务报表分析的基本方法、 技术及其运用，让学生初 步了解财务分析的步骤。

Chapter 1 Overview offinancial statement analysis Learning objectives Chapter-opening case Chapterpreview Mainpart 1.1 The history offinancial statement analysis 1.1.1 The origin and development of financial statement analysis 1.1.2 Schools offinancial statement analysis 1.2 Basic theories offinancial statement analysis 1.2.1 Conceptandpurposesoffinancial statementanalysis 1.2.2 Contents offinancial statement analysis 1.2.3 Steps andprinciples offinancial statement analysis 1.3 Preparation offinancial statement analysis 1.3.1 Preparation ofbackground information 1.3.2 Preparation ofmethods 1.3.3 Preparation oftools Glossary Chapter 2 The analysis of company’s financial abilities Learning objectives Chapter-opening case Chapterpreview Mainpart 2.1 Solvency analysis 2.1.1 The concept and significance of solvency analysis 2.1.2 Short—term solvency analysis 2.1.3 Long—term solvency analysis 2.2 Operating capability analysis 2.2.1 Concept and significance of operating capability analysis 2.2.2 Analysis ofcurrent assets operating capability 2.2.3 Analysis of non—current assets operating capability 2.2.4 Analysis oftotal asset operating capability 2.3 Profitabilityanalysis 2.3.1 Concept and significance ofprofitability analysis 2.3.2 Analysis ofoperatingprofitability 2.3.3 Analysis ofassetprofitability 2.3.4 Analysis ofcapital profitability 2.3.5 Profitability analysis oflisted companies 2.4 Growth capability analysis 2.4.1 Concept and significance of growth capability analysis 2.4.2 Analysis ofassetgrowth capability 2.4.3 Analysis ofincome growth capability 2.4.4 Analysis ofprofit growth capability 2.4.5 Analysis ofthe growth capability ofowners’equity Formulatoolkit Glossary Chapter3 Methods offinancial statement analysis Learning objectives Chapter-opening case Chapterpreview Mainpart