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Jingdong book

财务报表分析与解读――一种基于项目的方法（第6版）

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Jingdong book

财务报表分析与解读――一种基于项目的方法（第6版）

Name: 财务报表分析与解读――一种基于项目的方法（第6版）
Brand: Jingdong book
SKU: 3102003551
Price: 44.38 USD
Availability: OutOfStock

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本书是财务报表分析与解读领域的国外明星教科书，涵盖了财务会计课程中所有的经典理论内容。另外，本书的特色在于全书讲述都围绕着基于项目的方法进行分析，强调对读者实际处理问题能力的培养，方便让读者将理论学以致用。

Content Description

本书以财务报表分析与解读的方式，系统介绍了会计的概念和原理。本书通过解释与分析四大基本财务报表――资产负债表、利润表、股东权益变动表和现金流量表，使读者建立起对会计的概念和财务分析的基本方法；并通过介绍特殊账户和会计循环，全面准确地阐释了会计基本概念的内涵与外延。本书还将现实世界中的数据与实际公司的案例相结合集成到课堂里，以基于项目的方法引导学生进行研究性学习，从而使这门课程充满乐趣。

Author Description

韩沚清，1962年生于山东平度，山东科技大学经管学院教授、博士，财务与会计研究所所长。中国会计学会会员。主要讲授高级财务会计、初级会计学等课程。长期从事会计学教学和研究工作，主要研究领域：成本管理会计、财务管理和价值链会计。出版专著3部，主编及参编教材3部，在《财会通讯》等杂志上发表论文50余篇。

Catalogue

目录

第1章引言 1
会计是什么 1
四大财务报表 1
资产负债表 2
利润表 4
股东权益变动表 4
现金流量表 5
公认会计原则 5
历史成本原则 6
国际财务报告准则 6
比率分析 7
负债率 7
资产周转率 8
销售利润率 8
总资产利润率 8
趋势分析 9
共同比利润表 10
本章小结 11

第2章资产负债表 26
内容简介 26
迪斯尼公司资产负债表解读 28
流动资产 28
非流动资产 29
流动负债 30
非流动负债 31
国际财务报告准则 32
负债与权益 32
资产负债表分析 32
短期偿债能力：流动比率 32
长期偿债能力：负债比率 33
趋势分析 33
共同比资产负债表 34
本章小结 35

第3章利润表 49
内容简介 49
亚马逊公司利润表解读 50
第一步：收入销售成本=毛利 50
收入和收入确认 51
费用及配比原则 51
第二步：毛利营业费用=营业利润 53
第三步：营业利润+/非经营性收入及费用=所得税前利润 54
第四步：税前利润所得税费用=持续经营利润 54
第五步：持续经营利润+/非经常性损益=净利润 55
利润表分析 55
销售利润率 56
总资产周转率 57
资产报酬率 58
毛利率 58
趋势分析 59
共同比分析 60
本章小结 61

第4章股东权益变动表 75
内容简介 75
资产负债表上的股东权益 76
股东权益变动表 78
库藏股 79
留存收益 79
其他综合收益 80
股票分割和股票股利 80
权益报酬率 81
财务杠杆系数 81
利息保障倍数 82
每股收益 83
股利支付率 84
市盈率 84
本章小结 85

第5章现金流量表 97
内容简介 97
三类现金流量 99
筹资活动 100
投资活动 101
经营活动 102
经营活动――直接法 102
经营活动――间接法 104
美国公认会计原则和国际财务报告准则的比较 106
现金流量表分析 107
自由现金流量 107
现金流量充足性 107
现金流量流动比率 108
收益质量比率 108
本章小结 109

第6章具体账户 125
内容简介 125
现金及现金等价物 127
投资 127
应收账款 128
应收账款周转率 129
应收账款周转天数 129
存货 130
个别计价法 130
先进先出法 130
后进先出法 131
国际财务报告准则 133
毛利率 133
存货周转率 134
存货周转天数 135
固定资产 135
直线折旧法 136
双倍余额递减法 137
直线法和双倍余额递减法的比较 138
固定资产出售损益 138
国际财务报告准则 140
流动及非流动负债 140
本章小结 142

第7章会计循环 163
内容简介 163
会计循环的10个步骤 163
会计循环 164
步骤1：分析和编制交易日记账分录 164
步骤2：将日记账分录过入分类账 165
步骤3：调整前试算平衡 165
步骤4：编制日记账调整分录 165
步骤5：将日记账调整分录过入分类账 165
步骤6：调整后试算平衡 165
步骤7：编制财务报表 165
步骤8：编制日记账结账分录 165
步骤9：将结账分录过入分类账 166
步骤10：结账后试算平衡 166
利用会计方程式分析交易 166
利用借贷编制日记账分录 168
步骤1：分析和编制交易日记账分录 169
步骤2：将日记账分录过入分类账 170
步骤3：调整前试算平衡 171
步骤4：编制日记账调整分录 171
步骤5：将日记账调整分录过入分类账 171
步骤6：调整后试算平衡 172
步骤7：编制财务报表 172
步骤8：编制日记账结账分录 174
步骤9：将结账分录过入分类账 175
步骤10：结账后试算平衡 175
零售商的交易日记账 176
更多的调整日记账分录 177
本章小结 178

附录A 总复习 206

附录B 课程设计 229

附录C 比率 243

术语表 248

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