Financial Reporting & Analysis

Preface xiv

Chapter 1 Introduction to Financial Reporting 1

Chapter 2 Introduction to Financial Statements and Other

Financial Reporting Topics 46

Chapter 3 Balance Sheet 89

Chapter 4 Income Statement 147

Chapter 5 Basics of Analysis 187

Chapter 6 Liquidity of Short-Term Assets; Related

Debt-Paying Ability 210

Chapter 7 Long-Term Debt-Paying Ability 261

Chapter 8 Profitability 306

Chapter 9 For the Investor 346

Chapter 10 Statement of Cash Flows 373

Summary Analysis Nike, Inc. (Includes 2009

Financial Statements of Form 10-K) 415

Chapter 11 Expanded Analysis 463

Chapter 12 Special Industries: Banks, Utilities, Oil and Gas,

Transportation, Insurance, and Real Estate

Companies 513

Chapter 13 Personal Financial Statements and Accounting

for Governments and Not-for-Profit

Organizations 554

Appendix Thomson ONE Basics and Tutorial 579

Glossary 585

Bibliography 603

Index 613

财务报告与分析

前言十四

第1章财务报告简介1

第二章财务报表及其他简介

财务报告主题46

第三章资产负债表89

第四章损益表147

第5章分析基础187

第六章短期资产的流动性 有关

偿债能力210

第7章长期偿债能力261

第8章盈利能力306

第9章致投资者346

第10章现金流量表373

耐克公司摘要分析（包括2009年）

表格10-K的财务报表）415

第11章扩展分析463

第十二章特殊行业：银行，公用事业，石油和天然气，

运输，保险和房地产

公司513

第十三章个人财务报表和会计

为政府和非营利组织

组织554

附录Thomson ONE基础和教程579

词汇表585

参考书目603

索引613