财务报告分析实训教程（双语）

　　chapter 1 fundamentals of financial reporting
　　1.1 basic knowledge
　　1.1.1 financial reporting and financial statements
　　1.1.2 sec's disclosure system
　　1.1.3 the financial statements
　　1.1.4 double-entry system and accounting cycle
　　1.1.5 principles of recognition and measurement in the financial statements
　　1.2 practice training
　　1.2.1 questions
　　1.2.2 choices
　　1.2.3 problems
　　1.2.4 answers and solutions
　　chapter 2 basics of financial analysis
　　2.1 basic knowledge
　　2.1.1 steps of financial statement analysis
　　2.1.2 users of financial analysis
　　2.1.3 common-size analysis
　　2.1.4 ratio analysis
　　2.2 practice training
　　2.2.1 questions
　　2.2.2 true (t) or false (f)
　　2.2.3 choices
　　2.2.4 problems
　　2.2.5 answers and solutions
　　chapter 3 liquidity and short-term debt-paying ability
　　3.1 basic knowledge
　　3.1.1 the importance of liquidity
　　3.1.2 liquidity ratios
　　3.2 illustrations
　　3.3 practice training
　　3.3.1 questions
　　3.3.2 true (t) or false (f)
　　3.3.3 fill up the blanks
　　3.3.4 choices
　　3.3.5 problems
　　3.3.6 answers and solutions
　　chapter 4 long-term debt-paying ability
　　4.1 basic knowledge
　　4.1.1 the concepts of long-term debt-paying ability
　　4.1.2 indications of long-term debt-paying ability
　　4.2 practice training
　　4.2.1 questions
　　4.2.2 true (t) orfalse (f)
　　4.2.3 choices
　　4.2.4 problems
　　4.2.5 answers and solutions
　　chapter 5 profitability analysis
　　5.1 basic knowledge
　　5.1.1 the importance of profitability
　　5.1.2 profitability measures
　　5.2 practice training
　　5.2.1 questions
　　5.2.2 true (t) or false (f)
　　5.2.3 choices
　　5.2.4 problems
　　5.2.5 answers and solutions
　　chapter 6 analysis for the investor
　　6.1 basic knowledge
　　6.1.1 the information need of investors
　　6.1.2 investor-specific financial ratios
　　6.2 practice training
　　6.2.1 questions
　　6.2.2 read paragraphs and answer questions
　　6.2.3 choices
　　6.2.4 problems
　　6.2.5 answers and solutions
　　chapter 7 comprehensive analysis
　　7.1 basic knowledge
　　7.1.1 overview of financial ratios
　　7.1.2 warnings in analysis
　　7.2 practice training
　　7.2.1 matching the descriptions with the financial ratios
　　7.2.2 problems
　　7.2.3 answers and solutions
　　appendix comprehensive case
　　主要参考文献

　　《财务报告分析实训教程（双语）》立足于西方国家尤其是美国的会计模式，阐述财务报告的基本构成及财务分析的基本思路和方法，并提供了足量的实训题目和部分习题答案。基础知识介绍部分采用英汉对照方式，以帮助英语基础薄弱的读者理解相关知识点；实训部分采用全英文方式，训练读者运用英文进行财务报告阅读和分析的能力。