Financial statement analysis

Author: Lu Zhengfei
Publisher:
Publish Date: 2006-08-01
Features: After enduring three years of scorching heat and biting cold, we have dedicated ourselves to the completion of this series of books. It boasts the following features:
◎ All authors are leading academics actively engaged in frontline teaching, considered authorities in their respective disciplines, and possess significant achievements in their research fields;
◎ It provides an in-depth and systematic reflection of the overall structure of the financial management discipline, comprehensively covering mature theories from abroad while also incorporating cutting-edge, localized information;
◎ The format is innovative and clear. Each chapter begins with learning objectives and compelling case studies, explicitly outlining the discussion points and their practical significance. The main text includes timely reviews and reflections to help readers digest key content, while each chapter concludes with bilingual key terms to facilitate understanding of English textbook concepts. At the end of each chapter, carefully designed thinking questions, exercises, and case discussions are provided, aiming to enable readers to apply learned knowledge to solve real-world problems;
◎ This book is suitable for undergraduate and graduate students in finance/economics and management, MBA and MPAcc (Master of Accounting) students, as well as professionals with limited accounting knowledge, such as EMBA (Executive Master of Business Administration) and EDP (Executive Development Program) participants, and business management personnel. It is one of the core textbooks for "Financial Management Core Courses." The focus is on:
(1) Analyzing the information disclosed in financial statements (annual or interim reports) to help readers deeply understand their accounting implications, enabling them to "read the financial statements";
(2) Teaching readers to further process and analyze financial statement information to evaluate and interpret a company's financial and operational performance, and to predict its future financial trends. The book provides "financial diagnostics."
The book consists of two chapters. Chapters 1 and 2 explain the basic theoretical issues of the utility of financial accounting information and the demand and supply of financial statement information. Chapters 3 to 6 introduce financial statements and the fundamental issues of financial accounting as the basis for generating financial statement information. Chapters 7 to 10 explain some basic methods and techniques of financial statement analysis, while also discussing the design, calculation, and application of ratios in financial statement analysis. Chapters 11 to 16 discuss and illustrate the accounting implications of the main information disclosed in financial statements.
This book is suitable for undergraduate and graduate students in finance/economics and management, MBA and MPAcc (Master of Accounting) students, as well as EMBA (Executive Master of Business Administration) and EDP (Executive Development Program) participants with limited accounting knowledge, serving as a foundational or supplementary textbook. It is also suitable for professionals such as securities analysts and bank credit management personnel as a reference book.