投资学术资料文档语定义词典.docVIP

FILENAME chapter4 implementing accounting analysis TOC \o 1-3 \h \z 4 Implementing Accounting Analysis 1 4.1 Recasting financial statements 1 4.1.1 现金流量结构分析 9 4.1.2 流动性分析 10 4.1.3 收益质量分析 10 4.1.4 获取现金能力分析 11 4.1.5 财务弹性分析 11 4.2 Asset Distortions 13 4.2.1 Who owns or controls resources? 14 4.2.2 Can economic benefits be measured with reasonable certainty? 14 4.2.3 How fair values of assets declined below book value？ 14 4.3 Overstated assets (and earnings) 17 4.3.1 Delay in writing down current assets. 17 4.3.2 Underestimated reserves (e.g., allowances