财务报表分析 培训课件参考.ppt

IMBA Financial Accounting Instructor: Guohua Jiang (姜国华） University of California, Berkeley (加州大学伯克利分校) What a “great” time for accounting? Or isn’t it? Accounts: angels or devils? You may hate them, but you have to have them 2002, the year of accounting Enron, Worldcom, George W. Bush, Dick Cheney Blame accounting on anything, from investor losses to Saddam Hussein hiding nuclear weapon But we stay cool! Time Magazine: Persons of the Year 2002: Whistleblowers Cynthia Copper of Worldcom Colleen Rowley of FBI Sherron Watkins of Enron When you think of accountants, what image comes u