复习冲刺-财报.pdfVIP

Financial Reporting Analysis Instructor: Wen Brief Introduction Contents Ø Study session 6 ü Reading 19: Introduction ü Reading 20: Financial Report Standards 2 Brief Introduction Contents Ø Study session 7 ü Reading 21: Understanding the I/S ü Reading 22: Understanding the B/S ü Reading 23: Understanding the C/F ü Reading 24: Financial Analysis Techniques 3 Brief Introduction Contents Ø Study session 8 ü Reading 25: Inventories ü Reading 26: Long-Lived Assets ü Reading 27: Income Taxes ü Reading 28: Long-Term Liabilities and Leases 4 Brief Introduction Contents Ø Study session 9 ü Reading 29: Financial Reporting Quality ü Reading 30: Financial Statements Analysis : Applications 5 Introduction Standards Instructor: Wen Financial Report Financial Statements Ø Balance sheet: reports the firm’s financial position at a point in time üAssets =Liabilities + Owners’ Equity Ø Income statement : reports on the financial performance of the firm over a period of time ü Revenue-Expense=Net Income Ø Statement of comprehensive income: reports all changes in equity except for shareholder transactions üCI= Net Income + Other Comprehensive Income 7 Financial Report Financial Statements Ø Statement of changes in equity: reports the amounts and sources of changes in equity over a period of time. Ø Statement of cash flows: reports the company’s cash receipts and payments over a period of time. üOpera