Enterprise Accounting Reports and Analysis

Author: An Yuhua
Publisher:
Publish Date: 1997-08-01
Features: This book is primarily aimed at readers who lack or have limited accounting knowledge but wish to understand financial statements. Using simple and clear language, it introduces the content and analytical methods of Western financial statements, combined with practical Chinese examples. The book focuses on how to understand financial statements, with unique material, clear principles, logical structure, and easy-to-understand explanations. It is a popular reading that reflects the author's years of teaching and research experience, serving as a guide for entrepreneurs in the business world to analyze financial statements.
Part of the book introduces the basic knowledge of preparing company financial statements, systematically explaining the system, purpose, content, and functions of financial statements, and elaborating on general methods for analyzing financial statements. The second part, with chapters dedicated to each, introduces the main items, structure, and analysis of the balance sheet, income statement, statement of retained earnings, and cash flow statement. On this basis, it discusses the preparation of consolidated financial statements. The final part of the book provides case studies to enhance readers' understanding.