解读财务报表 第2版 英文本PDF电子书下载

The Accounting Framework , Financial Statements , and Some Accounting Concepts 1

Recognizing Revenues and Expenses : Realized and Earned 15

Accounting for Current Assets 23

Accounting for Property , Plant , Equipment and Other Assets 35

A Note on Liabilities and Time 47

Liability Reporting 63

Accounting for Income Taxes 71

Introduction to Owners Equity 81

Solving the Puzzle of the Cash Flow Statement 93

Diversity in Accounting Principles 103

Auditors and Their Opinions 117

Introduction to Financial Ratios and Financial Statement Analysis 125