本书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11章，前10章系统地讲解了企业财务报告的基本内容和基本分析方法，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。

本书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。

前辅文
Chapter1 Introduction to Financial Reporting
  Development of Generally Accepted Accounting Principles (GAAP) in the United States
  Additional Input—American Institute of Certified Public Accountants (AICPA)
  Emerging Issues Task Force (EITF) A New Reality
  Traditional Assumptions of the Accounting Model
  Summary
  Questions
  Problems
  Cases
Chapter2 Introduction to Financial Statements and OtherFinancial Reporting Topics
  Forms of Business Entities
  The Financial Statements
  The Accounting Cycle
  Auditor’s Opinion
  Management’s Responsibility for Financial Statements
  The SEC’s Integrated Disclosure System
  Proxy
  Summary Annual Report
  The Efficient Market Hypothesis
  Ethics
  Harmonization of International Accounting Standards
  Consolidated Statements
  Accounting for Business Combinations
  Summary
  Questions
  Problems
  Cases
Chapter3 Balance Sheet
  Basic Elements of the Balance Sheet
  Summary
  Questions
  Problems
  Cases
Chapter4 Income Statement
  Basic Elements of the Income Statement
  Special Income Statement Items
  Income Taxes Related to Operations
  Earnings per Share
  Retained Earnings
  Dividends and Stock Splits
  Summary
  Questions
  Problems
  Cases
Chapter5 Basics of Analysis
  Ratio Analysis
  Common-Size Analysis (Vertical and Horizontal)
  Year-to-Year Change Analysis
  Financial Statement Variation by Type of Industry
  Review of Descriptive Information
  Comparisons
  Relative Size of Firm
  Other Library Sources
  The Users of Financial Statements
  Summary
  Questions
  Problems
  Cases
Chapter6 Liquidity of Short-Term Assets; RelatedDebt-Paying Ability
  Current Assets, Current Liabilities, and the Operating Cycle
  Current Assets Compared with Current Liabilities
  Other Liquidity Considerations
  Summary
  Questions
  Problems
  Cases
Chapter7 Long-Term Debt-Paying Ability
  Income Statement Consideration when Determining Long-Term Debt-PayingAbility
  Balance Sheet Consideration when Determining Long-Term Debt-PayingAbility
  Special Items That Influence A Firm’s Long-Term Debt-Paying Ability
  Joint Ventures
  Summary
  Questions
  Problems
  Cases
Chapter8 Prof itability
  Profitability Measures
  Trends in Profitability
  Segment Reporting
  Revenues by Major Product Lines
  Gains and Losses from Prior Period Adjustments
  Comprehensive Income
  Pro-Forma Financial Information
  Interim Reports
  Summary
  Questions
  Problems
  Cases
Chapter9 For the Investor
  Leverage and Its Effects on Earnings
  Earnings per Common Share
  Price/Earnings Ratio
  Percentage of Earnings Retained
  Dividend Payout
  Dividend Yield
  Book Value per Share
  Stock Options (Stock-Based Compensation)
  Restricted Stock
  Stock Appreciation Rights
  Summary
  Questions
  Problems
  Cases
Chapter10 Statement of Cash Flows
  Basic Elements of the Statement of Cash Flows
  Financial Ratios and the Statement of Cash Flows
  Alternative Cash Flow
  Summary
  Questions
  Problems
  Cases
Summary Summary Analysis Nike, Inc. (includes 2009 Financial Statements of Form 10-K)
  Nike—Background Information
  Other
  Nike 2009
Chapter11 Expanded Analysis
  Financial Ratios as Perceived by Commercial Loan Departments
  Financial Ratios as Perceived by Corporate Controllers
  Financial Ratios as Perceived by Certified Public Accountants
  Financial Ratios as Perceived by Chartered Financial Analysts
  Financial Ratios Used in Annual Reports
  Degree of Conservatism and Quality of Earnings
  Forecasting Financial Failure
  Analytical Review Procedures
  Management’s Use of Analysis
  Use of LIFO Reserves
  Graphing Financial Information
  Management of Earnings
  Summary
  Questions
  Problems
  Cases
Bibliography