The Analysis and Use of Financial Statements是CFA考试指定系列教材之一,是将与财务报表分析相关的会计、经济、规范、实证等融为一体的集大成者,堪称财务分析领域的经典教材,在CFA考试Level I、LevelⅡ 中都要用到。阅读此书对理论研究和实务应用都很有帮助。该书是众多外文原版教材中难得一见的条理清晰的典范。
该书第3版系统讲述了财务报表分析的基本内容和具体方法。全书站在报表主要使用者——投资者和债权人——的角度,对企业财务报表进行了全面的解读和深入的阐述。全书共19章,涉及各种报表及报表各项目的详细分析。
作为财务分析学的经典之作,该书与其他同类教材相比,具有如下鲜明的特点: 1.体系完整,框架清晰; 2.资料翔实,概念严密; 3.案例生动,结合实际。
为适应国内双语教学和全英语教学的需要,我们对该书第3版进行了改编。改编版共13章,前3章主要讲述财务报表的基本内容,以建立本书与会计学基本理论的联系;第4章系统介绍了财务报表分析的基本方法,以帮助读者厘清解读报表的具体思路;第5~12章详细阐释了分析财务报表各项目的基本要点,

1.FRAMEWORK FOR F0 NANCIAL sTATEMENT ANALYSIS
Introduct0n
Need for Financial Statement Analysis
Focus on Investment Decisions
The Financial Reporting System
The U.S.Financial Reporting System
International Accounting Standards
SEC Reporting Requirements for Foreign Registrants
Principal Financial Statements
Other Sources of FinancialInformation
Role of the Auditor
Summary
2.ACCOU NTING INCOME AND ASSETS:TH E ACCRUAL CONCEPT
Introduction
Income,Cash Flows,and Assets:Definitions and Relationships
7he Accrual Concept of Income
Nonrecurring Items
The Balance Sheet
Statement of Stockholders’Equity
Summary
3.ANALYsis 0F CAsH FLOWs
Statement of Cash Flows
Analysis of Cash Flow Information
Cash Flow Statements:An International Perspective
Summary
4.FOUNDATIONS OF RATIO AND FINANCIAL ANALYSIS
Introduction
Common.Size Statements
Discussion of Ratios by Category
Ratios:An Integrated Analysis
Earnings per Share and Other Ratios Used in Valuation
Patterns of Ratio Disclosure and Use 139
Summary
5.ANALYSIS OFINVENTORIEs
Introducti0n
Inventory and Cost of Goods Sold:Basic Relationships
Comparison of Information Provided by Alternative Methods
LIFO Versus FIFO:Income,Cash Flow,and Working Capital Effects
Adjustment from LIFO to FIFO
Adjustment of Income to Current Cost Income
Financia!Ratios:LIFO Versus FIFO
Declines in LIFO Reserve
Initial Adoption of LIFO and Changes to and from LIFO
LIFO:A Historical and Empirical Perspective
International Accounting and Reporting Practices
Summary and Concluding Comments
6.ANALYSIS OF LONG.LIVED ASSETS:PARTI-TH E CAPITALIZATION DECISIO
Introduction
Acquiring the Asset:The Capitalization Decision
Capitalization Versus Expensing:Conceptual Issues
Capitalization Versus Expensing:General Issues
Capitalization Versus Expensing:Industry Issues
Analytical Adjustments for Capitalization and Expensing
Summary
7.ANALYSIS OF LONG-LIVED ASSETS:PART II--ANALYSIS OF DEPRECIATION AND IMPAIRMENT
8.ANALYSIS OF INCOME TAXES
9.ANALYSIS OF FINANCING LIABILITIES
10.ANALYSIS OF INTERCORPORATE INVESTMENTS
11.ANALYSIS OF BUSINESS COMBINATIONS
12.ANALYSIS OF MULTINATIONAL OPERATIONS
13.ANALYSIS OF FINANCIAL STATEMENTS: ASTNTHESIS

杜美杰,女,副教授,博士。2004年7月毕业于中国人民大学商学院会计系。获管理学(会计学)博士学位,现为北京大学光华管理学院博士后流动站研究人员、北京语言大学国际商学院会计系主任。作为执笔人或主要参加者完成部级**课题4项。在《审计研究》、 《财务与会计》等刊物发表论文10余篇,撰有译著3部、专著部。