How to read a financial report : wringing vital signs out of the numbers
著者
書誌事項
How to read a financial report : wringing vital signs out of the numbers
Wiley, c1994
4th ed
- : pbk
- タイトル別名
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How to read a financial report : for managers, entrepreneurs, lenders, lawyers, and investors
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注記
Includes bibliographical references and index
内容説明・目次
- 巻冊次
-
ISBN 9780471593904
内容説明
This new edition provides clear and concise explanations of the fundamental concepts behind three financial statements - the balance sheet, income statement and cashflow statement - and explains how the three relate to one another. It includes new chapters on what went wrong in the 1980s and what may surface in the 1990s in terms of fraudulent financial reporting, in order to help readers to understand what financial statements say about a company's financial health.
目次
- Starting with Cash Flow
- Introducing the Balance Sheet and Income Statement
- Profit Isn't Everything
- Sales Revenue - Accounts Receivable
- Cost of Goods Sold Expense - Inventory
- Inventory - Accounts Payable
- Operating Expenses - Accounts Payable
- Operating Expenses - Accrued Expenses (Payable)
- Operating Expenses - Prepaid Expenses
- Property, Plant and Equipment - Depreciation - Accumulated Depreciation
- Interest Expense - Accrued Expenses (Payable)
- Income Tax Expense - Income Tax Payable
- Net Income (Profit) - Retained Earnings
- Cash Flow Analysis of Profit
- Other Cash Flows - Financing and Investing Activities
- Growth, Decline, and Cash Flow
- Footnotes - The Fine Print in Financial Reports
- The Cost of Credibility - Audits by CPAs
- Manipulating the Numbers
- Making and Changing the Rules
- The Cost of Goods Sold Conundrum
- Accelerated or Straight-Line Depreciation?
- Ratios for Creditors and Investors.
- 巻冊次
-
: pbk ISBN 9780471593911
内容説明
Provides a concise explanation of the fundamental concepts behind three financial statements - the balance sheet, the income statement and the cash flow statement - and explains how the three relate to each other. The text includes revised material on fraudulent financial reporting.
目次
- Starting with Cash Flows
- Introducing the Balance Sheet and Income Statement
- Profit Isn't Everything
- Sales Revenue Accounts Receivable
- Cost of Goods Sold Expense Inventory
- Inventory Accounts Payable
- Operating Expenses Accounts Payable
- Operating Expenses Accrued Expenses (Payable)
- Operating Expenses Prepaid Expenses
- Property, Plant and Equipment Depreciation Accumulated Depreciation
- Interest Expense Accrued Expenses (Payable)
- Income Tax Expense Income Tax Payable
- Net Income (Profit) Retained Earnings
- Cash Flow Analysis of Profit
- Other Cash Flows Financing and Investing Activities
- Growth, Decline, and Cash Flow
- Footnotes The Fine Print in Financial Reports
- The Cost of Credibility Audits by CPAs
- Manipulating the Numbers (Or, Cooking the Books)
- Making and Changing the Rules
- The Cost of Goods Sold Conundrum
- Accelerated or Straight-Line Depreciation?
- Ratios for Creditors and Investors
- A Few Parting Comments
- Index.
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