前辅文
 Chapter1 Introduction to Financial Reporting
  Development of Generally Accepted Accounting Principles (GAAP) in the United States
  Additional Input—American Institute of Certified Public Accountants (AICPA)
  Emerging Issues Task Force (EITF) A New Reality
  Traditional Assumptions of the Accounting Model
  Summary
  Questions
  Problems
  Cases
 Chapter2 Introduction to Financial Statements and OtherFinancial Reporting Topics
  Forms of Business Entities
  The Financial Statements
  The Accounting Cycle
  Auditor’s Opinion
  Management’s Responsibility for Financial Statements
  The SEC’s Integrated Disclosure System
  Proxy
  Summary Annual Report
  The Efficient Market Hypothesis
  Ethics
  Harmonization of International Accounting Standards
  Consolidated Statements
  Accounting for Business Combinations
  Summary
  Questions
  Problems
  Cases
 Chapter3 Balance Sheet
  Basic Elements of the Balance Sheet
  Summary
  Questions
  Problems
  Cases
 Chapter4 Income Statement
  Basic Elements of the Income Statement
  Special Income Statement Items
  Income Taxes Related to Operations
  Earnings per Share
  Retained Earnings
  Dividends and Stock Splits
  Summary
  Questions
  Problems
  Cases
 Chapter5 Basics of Analysis
  Ratio Analysis
  Common-Size Analysis (Vertical and Horizontal)
  Year-to-Year Change Analysis
  Financial Statement Variation by Type of Industry
  Review of Descriptive Information
  Comparisons
  Relative Size of Firm
  Other Library Sources
  The Users of Financial Statements
  Summary
  Questions
  Problems
  Cases
 Chapter6 Liquidity of Short-Term Assets; RelatedDebt-Paying Ability
  Current Assets, Current Liabilities, and the Operating Cycle
  Current Assets Compared with Current Liabilities
  Other Liquidity Considerations
  Summary
  Questions
  Problems
  Cases
 Chapter7 Long-Term Debt-Paying Ability
  Income Statement Consideration when Determining Long-Term Debt-PayingAbility
  Balance Sheet Consideration when Determining Long-Term Debt-PayingAbility
  Special Items That Influence A Firm’s Long-Term Debt-Paying Ability
  Joint Ventures
  Summary
  Questions
  Problems
  Cases
 Chapter8 Prof itability
  Profitability Measures
  Trends in Profitability
  Segment Reporting
  Revenues by Major Product Lines
  Gains and Losses from Prior Period Adjustments
  Comprehensive Income
  Pro-Forma Financial Information
  Interim Reports
  Summary
  Questions
  Problems
  Cases
 Chapter9 For the Investor
  Leverage and Its Effects on Earnings
  Earnings per Common Share
  Price/Earnings Ratio
  Percentage of Earnings Retained
  Dividend Payout
  Dividend Yield
  Book Value per Share
  Stock Options (Stock-Based Compensation)
  Restricted Stock
  Stock Appreciation Rights
  Summary
  Questions
  Problems
  Cases
 Chapter10 Statement of Cash Flows
  Basic Elements of the Statement of Cash Flows
  Financial Ratios and the Statement of Cash Flows
  Alternative Cash Flow
  Summary
  Questions
  Problems
  Cases
 Summary Summary Analysis Nike, Inc. (includes 2009 Financial Statements of Form 10-K)
  Nike—Background Information
  Other
  Nike 2009
 Chapter11 Expanded Analysis
  Financial Ratios as Perceived by Commercial Loan Departments
  Financial Ratios as Perceived by Corporate Controllers
  Financial Ratios as Perceived by Certified Public Accountants
  Financial Ratios as Perceived by Chartered Financial Analysts
  Financial Ratios Used in Annual Reports
  Degree of Conservatism and Quality of Earnings
  Forecasting Financial Failure
  Analytical Review Procedures
  Management’s Use of Analysis
  Use of LIFO Reserves
  Graphing Financial Information
  Management of Earnings
  Summary
  Questions
  Problems
  Cases
 Bibliography