财务会计 报告与分析 英文版PDF电子书下载

part1 Introduction to Financial Statements 1

1 The Nature and Purpose of Financial Accounting 1

2 Overview of the Financial Statements 24

3 Introduction to Financial Statement Analysis 71

4 The Balance Sheet 118

5 The Income Statement 171

6 The Statement of Cash Flows 224

Case 1 IBM 282

part2 The Accounting Information System 288

7 The Accounting Information System 288

part3 Operating Decisions 330

8 Revenue Cycle: Sales, Receivables, and Cash 330

9 Cost of Goods Sold and Inventory 378

10 Expenditure Cycle: Other Operating Items 429

Case 2 Procter & Gamble 479

part4 Investing Decisions 484

11 Investments in Operating Assets 484

12 Investments in Securities 538

Case 3 Intel 590

Part5 Financing Decisions 596

13 Financing with Debt 596

14 Financing with Equity 649

Case 4 AT&T 696

part6 Additional Reporting and Analysis 702

15 Accounting in a Global Market 702

16 Issues in Financial Statement Interpretation: Changing Prices and Alternative Accounting Methods 740

Case 5 Coca-Cola 766

Appendix A McDonald s: Excerpts from Form 10-K for 2000 771

Appendix B The PresentValue Module 793

Appendix C Glossary of Terms 817

Subject Index 825

Company Name Index 835