财务报表分析

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
3.1 Overview ofthe methods offinancial statement analys
3.2 Basic methods offinancial statement analysis
3.2.1 Comparative analysis method
3.2.2 Ratio analysis method
3.2.3 Trend analysis method
3.2.4 Factor analysis method
3.3 Comprehensive methods offinancial statement analysis
3.3.1 Wall scoring method
3.3.2 DuPontfinancial analysis method
3.3.3 Financial early warning analysis method
3.3.4 Financial strategy matrix
Formulatoolkit
Glossary
Chapter 4 Comprehensive cases of financial statement analysis
Learning objectives
Chapter-opening case
Chapterpreview
Mainpart
4.1 Comprehensive analysis of CYTS’s financial statements
4.1.1 Background introduction of CYTS
4.1.2 Analysis of CYTS’s financial capability
4.1.3 Comprehensive analysis of CYTS
4.2 Comprehensive analysis ofALPHA's financial statements
4.2.1 Background introduction o fALPHA
4.2.2 Analysis ofALPHA's various financial capabilities
4.2.3 Comprehensive analysis of ALPHA
4.3 Comprehensive analysis of LETV’s financial statements
4.3.1 Briefintroduction ofLETV
4.3.2 Analysis ofLETV’Sfinancial capabilities
4.3.3 Comprehensive analysis of LETV
Glossary
Chapter 5 Development offinancial statement analysis
Learning objectives
Chapter-opening case
Chapterpreview
Mainpan
5.1 The improvement offinancial statement analysis
5.1.1 Impact offinancial statement analysis on enterprise development
5.1.2 Feasibility offinancial statemnt analysis reform
5.1.3 Trend Of reform in financial statement analysis in the knowledge economy
5.2 Application of financial statement analysis in enrpfise Value assessment
5.2.1 EVAfEconomicValueAdded
5.2.2 Free cashflowdiscountmodel
Glossary
Appendix
Refefences