Study Session 7 Financial Statement Analysis：Basic Concepts
(财务报表分析：基本概念)
一、学习任务(Reading Assignments)
二、学习要求(Learning Outcome Statements，LOS)
三、学习精要(Study Notes)
29. Framework for Financial Statement Analysis(财务报表分析框架)
30. Long—Term Assets(长期资产)
31. Accounting Income and Assets：The Accrual Concept
(核算收入与资产：应计制概念)
32. The Statement of Cash Flows(现金流量表)
33. Analysis of Cash Flows(现金流分析)
34. Future FASB Changes and the Analytical Challenges of GAAP
(未来FASB变动和GAAP的分析挑战)
四、会计学预备知识(Preliminary Readings)
P1. Measuring Business Income(计量营业收入)
P2. Financial Reporting and Analysis(财务报告与分析)
P3. Short—Term Financial Assets(短期金融资产)
P4. Inventories(存货)
P5. Current Liabilities and the Time Value of Money
(流动负债与货币的时间价值)
P6. Long—Term Liabilities(长期负债)
P7. Contributed Capital(投入资本，包括实收资本／股本、资本公积)
P8. The Corporate Income Statement and the Statement of Stockholders’Equity
(公司损益表和股东权益表)
Study Session 8 Financial Statement Analysis：Financial Ratios and Earnings per Share
(财务报表分析：财务比率与每股收益)
一、学习任务(Reading Assignments)
二、学习要求(Learning Outcome Statements，LOS)
三、学习精要(Study Notes)
35. Analysis of Financial Statements(财务报表分析)
36. Dilutive Securities and Earnings per Share(稀释性证券与每股收益)
37. Seek and Ye Shall Find(寻找，然后发现)
38. Searching for Shenanigans(搜寻欺诈)
Study Session 9 Financial Statement Analysis：Assets(财务报表分析：资产)
一、学习任务(Reading Assignments)
二、学习要求(Learning Outcome Statements，LOS)
三、学习精要(Study Notes)
39. Analysis of Inventories(存货分析)
40. Analysis of Long—Lived Assets：Part I—The Capitalization Decision
(长期资产分析：I——资本化决策)
41. Analysis of Long—Lived Assets：Part II—Analysis of Depreciation and Impairment
(长期资产分析：11——折旧与减值)
Study Session 10 Financial Statement Analysis：Liabilities(财务报表分析：负债)
一、学习任务(Reading Assignments)
二、学习要求(Learning Outcome Statements，LOS)
三、学习精要(Study Notes)
42. Analysis of Income Taxes(所得税分析)
43. Analysis of Financing Liabilities(金融负债分析)
44. Leases and Off-Balance—Sheet Debt(租赁及表外融资)
