出版说明 1
前言：培养财务素养Become finance savvy 2
1了解基本术语Review basic terms 8
2不要随便进行假设Don't assume 16
3了解时机的重要性Understand the importance of timing 24
4了解审计人员的工作Understand what the auditor does 32
5学习到什么地方找答案Learn where to go for answers 40
6了解实情Learn the score 48
7深入审视资产负债表Look closer at the balance sheet 56
8阅读整份损益表Read the entire income statement 64
9检查现金流量Check the cash flow 70
10深入了解财务报表附注Take a closer look at the footnotes 76
11判断存货是否过高Determine if inventory is too high 84
12检查调整项目Look at adjustments 92
13 核查营业收入的记入内容Check revenue recognition 100
14 分析、分析、再分析Analyze,analyze,analyze 108
15 运用关键的财务比率Use key ratios 116
16 为何房地产、厂房与设备很重要Why PPE is important 124
17 进一步探究商誉的内涵Find out more about goodwill 132
18 准备、准备、再准备Prepare,prepare,prepare 140
19 设定务实的销售目标Set realistic sales goals 148
20 明智地降低成本Make judicious cuts 156
21 追踪现金流量Track cash flow 164
22 找出潜在的问题Spot potential problems 172
23 了解营业收入对成本的影响Understand how sales affect costs 180
24 选择适当的预算方式Select the right type of budget 186
词汇表Glossary 194