财务报表分析双语精选课件.ppt

《财务报表分析双语精选课件.ppt》由会员分享，可在线阅读，更多相关《财务报表分析双语精选课件.ppt（59页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、关于财务报表分析双语第一页，本课件共有59页Chapter1,Slide#22011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.1 1、你是如何理解、你是如何理解“双语课程双语课程”(bilingualteaching)的？的？2 2、通过本学期双语课程的学习，你期望得到哪些、通过本学期双语课程的学习，你期望得到哪些收获与提高？收获与提高？3 3、在本学期的学习过程中，你期望从老师那、在本学期的学

2、习过程中，你期望从老师那里获得哪些帮助？里获得哪些帮助？第二页，本课件共有59页2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.CourseTitle:FinancialReportingAnalysisLecturedBy:JinxunTAN(谭津璕）MyEmailAddress:CourseObjectives:KnowwellaboutfinancialreportingImproveE

3、nglishproficiency(4skillsesp.R&W)Cultivateindependentlearningability(Search&Research)CourseIntroduction第三页，本课件共有59页Chapter1,Slide#42011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Course RequirementsSelf-learningbeforeeachl

4、ecture(Learningroup;1chapter/week)Attentivelisteninginclass(Takenotes)Activeparticipationinclass(Ask&answerquestions)Goodperformanceonassignments第四页，本课件共有59页Chapter1,Slide#52011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.M

5、ainquestionsWhyFSanalysisisneededWhoneedFSInformationavailabletousers第五页，本课件共有59页Chapter1,Slide#62011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.WhyFSanalysisisneededInformationasymmetryisthefoundationofaccountingtheoryand

6、FSanalysiswhichcauses:AdverseselectionMoralhazard第六页，本课件共有59页Chapter1,Slide#72011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Financialstatementsdontfullyreflectfirmstrueeconomicpositionbecause:Accountingrecognitionandmeasu

7、rementdontcorrespondwitheconomicevents;Financialstatementsdontreflectthewholeeconomicevents(assets,liabilities);Managementchoiceofaccountingmethods;Accountingprinciplesdifferindifferentcountry.第七页，本课件共有59页Chapter1,Slide#82011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpost

8、edtoapubliclyaccessiblewebsite,inwholeorinpart.WhoneedFSCreditorsandequityinvestorsGovernment(executiveandlegislativebranches),regulatorybodies,andtaxauthoritiesThegeneralpublicandspecialinterestgroups,laborunions,suppliersandcostumer第八页，本课件共有59页Chapter1,Slide#92011CengageLearning.AllRightsReserved.

9、Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Equityinvestorsandcreditorsaretheprimaryusers.Hence,financialaccountingstandardsaregearedtothepurposesandperceptionsofinvestorsandcreditors.第九页，本课件共有59页Chapter1,Slide#102011CengageLearning.AllRightsReserved.Mayno

10、tbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.InformationavailabletousersPrincipalfinancialstatementsOthersourceoffinancialinformationRoleofauditor第十页，本课件共有59页2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewe

11、bsite,inwholeorinpart.Introduction toFinancial ReportingChapter 1第十一页，本课件共有59页Chapter1,Slide#122011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TheU.Sfinancialreportingsystem第十二页，本课件共有59页Chapter1,Slide#132011CengageLearning

12、.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.GAAPU.SGAAP:GenerallyAcceptedAccountingStandards是由会计师协会(APB)和财务会计准则委员会(FASB)，SEC在意见书和公报中所规定的会计准则、方法和程序所组成的。企业会计人员记录、汇总会计数据和编制会计报表所必须遵循，也是审计人员审核企业会计报表的依据。第十三页，本课件共有59页Chapter1,Slide#142011Cengag

13、eLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.DevelopmentofGAAP1934年美国国会依据证券交易法成立证券交易委员会（SEC），授权其进行会计立法，以弥补资本市场会计法规的空白，增强财务报告透明性及相关性，并重建投资者信心。SEC颁布的会计准则分为三类：财务信息披露规则，是会计报表呈报格式及内容的管理条例；财务报告文件，汇集SEC对会计和审计的观点；工作人员会计公告，汇总SEC对证券法中披露条款的

14、解释和对披露管理的说明。第十四页，本课件共有59页Chapter1,Slide#152011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.SecuritiesandExchangeCommissionSecuritiesActof1933RegulatesIPOs(initialpublicofferings)SecuritiesExchangeActof1934Regulatessecondary

15、marketandnationalexchangesSECwascreatedbythisActSEChastheauthoritytodetermineGAAPRegulationS-Xdescribesdisclosurerequirements第十五页，本课件共有59页Chapter1,Slide#162011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.GAAPGenerallyAccept

16、edAccountingPrinciples(GAAP)inUnitedStatesMajorSourcesofGAAPSecuritiesandExchangeCommission(SEC)AmericanInstituteofCertifiedPublicAccountants(AICPA)FinancialAccountingStandardsBoard(FASB)第十六页，本课件共有59页Chapter1,Slide#172011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedto

17、apubliclyaccessiblewebsite,inwholeorinpart.AICPAsRoleinGAAPOrganizationYearsofActivityIssuedCommitteesonAccountingProcedures&Terminology1939.1959AccountingResearchBulletins(ARBs)AccountingPrinciplesBoard1959.1973APBOpinions(APBOs)第十七页，本课件共有59页Chapter1,Slide#182011CengageLearning.AllRightsReserved.Ma

18、ynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TheFASBTheFASBisanongovernmentalbody（非政（非政府组织或机构）府组织或机构）withsevenfull-timemembers.Theboardsetsaccountingstandards（制定会计准则）（制定会计准则）forallcompaniesissuingauditedfinancialstatement.TheFASBisanindependentbody（独立（独立机构）机构

19、）whosemembersarerequiredtosever（断绝）（断绝）alltieswithpreviousemployers.第十八页，本课件共有59页Chapter1,Slide#192011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TheFASBFinancialAccountingStandardsBoardPromulgatesGAAPSFASs:Statements of F

20、inancial Accounting StandardsInterpretationsofSFASs,APBOs,andARBsTechnical BulletinsStatement of Financial Accounting ConceptsConceptualFrameworkStatementsofAccountingConcepts(notGAAP)第十九页，本课件共有59页Chapter1,Slide#202011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapu

21、bliclyaccessiblewebsite,inwholeorinpart.FASBStructureExhibit 1-1第二十页，本课件共有59页Chapter1,Slide#212011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.FASBorganizationalstructure第二十一页，本课件共有59页Chapter1,Slide#222011CengageLearning.Al

22、lRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.FASBOperatingProcedureTopicisaddedtothetechnicalagendaPubliccommentssolicited(征求意见）DiscussionMemorandum（备忘录)InvitationtoCommentHoldshearingtoreviewcommentsIssuesExposureDraft第二十二页，本课件共有59页Chapter1

23、,Slide#232011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.FASBConceptualFrameworkAsystemofinterrelatedobjectivesandunderlyingconceptsServesasthebasisforevaluatingexistingstandardsoffinancialaccountingandreportingSFACsStatem

24、ents of Financial Accounting Concepts第二十三页，本课件共有59页Chapter1,Slide#242011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.ObjectivesofFinancialReporting(SFAC1)ProvideinformationusefulinmakingbusinessandeconomicdecisionsInformati

25、oniscomprehensible(可理解性的）tothosehavingareasonableunderstandingofbusinessandeconomicactivitiesHelpsuserstoassessfuturecashflowsPrimaryfocusisearningsanditscomponentsInformationisprovidedabouteconomicresourcesandtheclaimsagainstthoseresources第二十四页，本课件共有59页Chapter1,Slide#252011CengageLearning.AllRights

26、Reserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.AHierarchy(分层）分层）ofAccountingQualitiesSource:“Qualitative Characteristics of Accounting Information.”Adapted from Figure 1 in FASB Statement of Financial Accounting Concepts No.2(Stamford,Conn.:Financial

27、 Accounting Standards Board,1980).Exhibit 1-2第二十五页，本课件共有59页Chapter1,Slide#262011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.ElementsofFinancialStatements(SFAC6)AssetsProbablefutureeconomicbenefitsobtainedorcontrolled;there

28、sultofpastbusinesstransactionsLiabilitiesObligationstotransferassetsorprovideservicesinthefuture;theresultofpastbusinesstransactionsEquityTheownersresidualinterestintheassetsafterdeductingliabilities第二十六页，本课件共有59页Chapter1,Slide#272011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicat

29、ed,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.ElementsofFinancialStatements(SFAC6)(cont)InvestmentsbyownersIncreasesinequityduetotransfersofvalueforthepurposeofobtainingorincreasingownershipDistributiontoownersDecreaseinequityresultingfromtransferofasset,renderingofservice,orincurrenceofli

30、abilitiesbytheentitytoownersComprehensiveincomeThechangeinequityduringaperiodduetononownertransactions,events,andcircumstances第二十七页，本课件共有59页Chapter1,Slide#282011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.ElementsofFinanci

31、alStatements(SFAC6)(cont)RevenuesInflowsandotherenhancementsofrevenueorreductionsofliabilitiesfromdeliveringorprovidinggoodsorservicesrelatedtothecentraloperationsExpensesOutflowsorconsumptionofassetsfromdeliveringorprovidinggoodsorservicesrelatedtothecentraloperationsGainsIncreasesinequityfromperip

32、heraltransactionsoftheentityLossesDecreasesinequityfromperipheraltransactionsoftheentity第二十八页，本课件共有59页Chapter1,Slide#292011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.RecognitionandMeasurement(SFAC5)Toberecognizedanitemsho

33、uldbeOneofthedefinedelementsMeasurablewithsufficientreliabilityBasedoninformationthatisRelevantReliableMeasurementattributesHistoricalcost/proceedsCurrentcostCurrentmarketvalueNetrealizable(settlement)valuePresent(discounted)valueoffuturecashflows第二十九页，本课件共有59页Chapter1,Slide#302011CengageLearning.Al

34、lRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.RecognitionandMeasurement(SFAC5)(contd)AfullsetoffinancialstatementsforaperiodshouldshowFinancialpositionattheendoftheperiodEarnings(netincome)Comprehensiveincome(totalnonownerchangeinequity)Cashf

35、lowsduringtheperiodInvestmentsbyanddistributionstoownersduringtheperiod第三十页，本课件共有59页Chapter1,Slide#312011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.AmericanInstituteofCertifiedPublicAccountantsPre-1973ARB(ARBs)APBOpinions

36、(APBOs)Post-1972AccountingStandardsDivisionAccountingStandardsExecutiveCommitteeIndustryAuditGuidesIndustryAccountingGuidesStatementsofPositionPartofGAAP第三十一页，本课件共有59页Chapter1,Slide#322011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwhol

37、eorinpart.EmergingIssuesTaskForceEstablishedbytheFASB(1984)IdentifiesEmergingissuesaffectingreportingProblemsinimplementingauthoritativepronouncementsAbilitytoreactquicklyIssuesstatementsthatarepartofGAAP第三十二页，本课件共有59页Chapter1,Slide#332011CengageLearning.AllRightsReserved.Maynotbescanned,copiedordup

38、licated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.ANewRealityMajorfinancialfailuresEnronWorldComMajorlegislation:Sarbanes-OxleyActof2002PublicCompaniesAccountingOversightBoardImpactontheAICPAsroleinauditstandardsettingFee-basedfinancialsupportCEOsandCFOsmustcertifyfinancialstatementdisclo

39、suresSection404requirescompaniestodocumentadequateinternalcontrolsandproceduresFASBAccountingStandardsCodification(Codification)2009singlesourceofauthoritativeU.S.GAAPandFASB第三十三页，本课件共有59页Chapter1,Slide#342011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyacc

40、essiblewebsite,inwholeorinpart.AnnualReportonInternalControlSystemsRequiredbytheSECtoinclude1.Astatementofmanagementsresponsibilitiesforestablishedandmaintaininganadequatesystem2.Identificationoftheframeworkusedtoevaluatetheinternalcontrols3.Astatementastowhetherornottheinternalcontrolsystemiseffect

41、iveasofyear-end4.Thedisclosureofanymaterialweaknessesinthesystem5.Astatementthatthecompanysauditorshaveissuedanauditreportonmanagementsassessment（估计）第三十四页，本课件共有59页Chapter1,Slide#352011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeori

42、npart.ThePublicCompanyAccountingOversightBoard(PCAOB)CreatedbytheSarbanes-OxleyActAnarmoftheSEC5members:2CPAs,3non-CPAsPromulgatesauditingstandardsforcompaniessubjecttotheSarbanes-OxleyActAICPAstillissuesauditingstandardsfornon-publiccompanies第三十五页，本课件共有59页Chapter1,Slide#362011CengageLearning.AllRig

43、htsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.FASBAccountingStandardsCodificationProvidesinglesourceofauthoritativeU.S.GAAP2009Codificationorganizedinatieredstructure.-Organizedineightareasfromindustry-specifictogeneralfinancialstatementmatters.-

44、Electronicrealtimeupdates.第三十六页，本课件共有59页Chapter1,Slide#372011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TraditionalAssumptionsoftheAccountingModelBusinessEntityGoingConcern(Continuity)TimePeriodMonetaryUnitHistoricalCostC

45、onservatismRealizationMatchingConsistencyFullDisclosureMaterialityIndustryPracticesTransactionApproachCashBasisAccrualBasis第三十七页，本课件共有59页Chapter1,Slide#382011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.BusinessEntityThebus

46、inessentityisseparateanddistinctfromtheownersoftheentityTheentityisaneconomicunitthatstandsonitsown第三十八页，本课件共有59页Chapter1,Slide#392011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.GoingConcern(Continuity)Theentitywillremaini

47、nbusinessforanindefiniteperiodoftimeDisregardspossibilityofliquidationorbankruptcyImpactshowassetsandliabilitiesaremeasuredandreportedFinancialstatementsmustdiscloseifthepresumptionofcontinuityisnotapplicable第三十九页，本课件共有59页Chapter1,Slide#402011CengageLearning.AllRightsReserved.Maynotbescanned,copiedo

48、rduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TimePeriodFinitereportingperiodsappliedtothepresumedindefinitelifeofabusinessNaturalbusinessyearCalendaryearFiscalyear52-53WeekfiscalyearAllowsmeasurementoftheresultsofoperationspriortotheliquidationofabusinessentityslife第四十页，本课件共有59页C

49、hapter1,Slide#412011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.MonetaryUnitStandardofmeasureforbusinesstransactionsU.S.dollarfordomesticentitiesSupplementarydisclosureofinflation-adjustedfinancialdatacurrentlynotrequiredb

50、yU.S.GAAP第四十一页，本课件共有59页Chapter1,Slide#422011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.HistoricalCostOftenusedbecauseitisobjectiveanddeterminableAcceptabledeviationsWhenitbecomesapparentthatthehistoricalcostcannotberecove