(财务报表chapter 5.pptVIP

5-* Copyright ? 2009 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin 财务报表分析 会计学院 鄢志娟 E-mail:njsjyzj@yeah.net Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 第五章 投资活动分析：公司间投资 重点与难点： 分析投资证券的财务报表披露 分析企业合并会计中购买法与权益结合法的内涵 金融资产计价对报告结果的不同影响 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 第一节 投资证券 一、投资证券会计 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. （一）债务证券