Financial statement analysis

Author: Xu Deyong
Publisher:
Publish Date: 2005-07-01
Features: This book is one of the "National Higher Vocational and College Financial Accounting Planning Textbooks." It is organized around the framework modules of financial statement analysis. The content mainly includes understanding financial statements, profit and profit distribution statement analysis, balance sheet analysis, cash flow statement analysis, asset management efficiency, development ability, market value, economic value added analysis, and comprehensive financial statement analysis. The book particularly emphasizes establishing connections between a company's economic activities and relevant items in financial statements to illustrate the different impacts of various accounting policies and estimates on financial statement items. It carefully selects cases and focuses on case analysis. The book is both novel and practical, proposing new methods such as revenue source analysis and a sustainable development financial system, as well as new formulas for economic value added. "Financial Statement Analysis" is not only a highly practical and skill-based professional course but also an indispensable investment tool for investors. It is also a necessary means for business operators to diagnose their business performance and improve management levels. This book can serve as a teaching text for students majoring in accounting, finance, banking, business management, and securities investment at higher vocational and college levels, as well as for university undergraduates in business and economics. It is also suitable for business managers, financial personnel, and securities investors who use financial statements for learning and reference.