Press: Renmin University of China Press
Release date: February 2004-1
Version: 1 Page number: 357 I SB N: 9787300037769
Packaging: Paperback Category: Books >> Management >> Accounting >> Financial Accounting and Financial Statements: Interpretation of Balance Sheet Lecture 1
1. 1 balance sheet structure
1.2 secrets of the balance sheet
1.3 assets and their characteristics 1.4 liabilities and their characteristics
1.5 Characteristics of owner's equity
The second lecture is about the reading of income statement and cash flow statement.
2. 1 Contents reflected in the income statement
2.2 steps to calculate the profit in the income statement
2.3 cash flow statement structure
2.4 Contents of Notes to Accounting Statements
2.5 Contents of Financial Statements Lecture III Analysis of Financial Accounting Reports.
3. 1 evaluation index of the most admired companies in the world
3.2 financial accounting report analysis method
3.3 Financial Security Analysis
3.4 Solvency Analysis
3.5 Company Profitability Assessment
3.6 Analysis of operational efficiency
Fourth, look at enterprises outside the statements.
4. 1 Incomplete financial report
4.2 the impact of accounting assumptions 4.3 the impact of accounting methods
4.4 Accounting profit and cash flow
4.5 Book value and market value
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First, in the system design, we should follow the idea of "single analysis-local analysis (liquidity, solvency, profitability and cost)-classified comprehensive analysis (financial status, operating status and cash flow)-overall comprehensive analysis", so that readers can have a multi-level systematic grasp of the report analysis. In fact, the economic content reflected in accounting statements is very rich, and it is far from enough to summarize it as four aspects: solvency, profitability, asset operation ability and development ability. We must grasp the economic significance of statements from more aspects.
Second, while paying attention to the scientific and reasonable calculation of accounting statement analysis indicators, we should pay more attention to grasping the economic significance, use methods and skills embodied in accounting statement analysis indicators. In fact, any financial indicators have certain limitations. If we talk about indicators without paying attention to these limitations, we still can't use financial analysis indicators effectively.
Third, pay close attention to the practical problems existing in the process of enterprise operation and financial management, closely combining the accounting system of enterprises in China and the reality of enterprise operation and development. In fact, many problems in the process of enterprise operation and financial management are finally reflected through accounting statements. One of the important goals of accounting statement analysis is to see through the problems existing in enterprise management and financial management and put forward targeted solutions. The first chapter is an overview.
Section 1 Significance of Accounting Statement Analysis
The emergence and development of accounting statement analysis in the second quarter
Section III Analysis Subject of Accounting Statements and Its Analysis Purpose
Section IV Contents and Principles of Accounting Statement Analysis
Chapter II Information Basis of Accounting Statement Analysis
Section 1 Information structure on which accounting statement analysis is based
Section 2 External Accounting Statements and Their Structures
Section 3 Forms and Contents of Information Disclosure of Listed Companies
Section 4 Limitations of Information in Accounting Statements
Chapter III Procedures and Methods of Accounting Statement Analysis
The first section financial index calculation and financial index system
Section 2 Methods and Applications of Financial Indicators Comparison
Section 3 Analysis Method of Financial Indicators Difference and Its Application
Chapter IV Trend Observation in Accounting Statement Analysis
Section 1 Forms of Trend Analysis
Section 2 Comparative Accounting Statements
Section III Observation Methods of Comparative Accounting Statements
Section IV Period Comparison of Financial Ratio
Section 5 Application of Trend Analysis Chart
Chapter V Reading and Analysis of Elements and Items of Basic Accounting Statements
Chapter VI Analysis of Liquidity and Short-term Debt-paying Ability of Current Assets
Chapter VII Analysis of Long-term Debt-paying Ability
Chapter VIII Profitability Analysis
Chapter IX Cost Analysis
Chapter X Comprehensive Analysis on Classification of Accounting Statements
Chapter III XI Comprehensive Financial Analysis
Chapter XII Analysis of Accounting Statements under the Condition of Inflation
Chapter XIII International Financial Report and Financial Analysis of Multinational Corporations
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