理解中国财务报表=Understanding Chinese Financial Statements

出版时间：2004-5  出版社：上海财经大学出版社  作者：王继承,庄利铭,王松年  

内容概要

本书旨在给入世后的境外投资者、债权人以及对中国企业会计制度、会计准则及相关公司设立感兴趣的读者以充分、真实、感性了解中国企业尤其是上市公司的机会，并附有中国上市公司熊猫电子的全部信息披露资料，目的在于提供一个真实案例，循序渐进解释相关的资产负债表、利润表和现金流量表。
    本书以纯标准英文写就，对每一个细小环节的英文表述均精益求精，是当前国内向境外投资者提供的最宝贵的报表解读文选之一，对国内会计专业师生尤其是研究生教育也极有价值。

作者简介

Chong,Lee Ming earned a Bachelor degree in Economics from the Australian National University and a Master degree in Accountancy from the University of New England,Australia.He obtained a PhD from the Shanghai University of Finance and Economics under the mentorship of Professor Wang,Songnian.Currently, he is a practicing accountant in Hong Kong. He is also a member of a number of professional bodies in Hong Kong Australia and UK.

书籍目录

CHAPTER 1FOUNDATION OF CHINESE ACCOUNTING PRACTICES    1.1  INTRODUCTION    1.2  REGULATORY MECHANISM    1.3  RULES FOR CHINESE COMPANIES/ENTERPRISES    1.4  DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES    1.5    SUMMARIES AND CONCLUSIONCHAPTER 2CHINESE FINANCIAL STATEMTS-A REAL EXAMPLE    2.1  INTRODUCTION    2.2  COMPANY HISTORY    2.3  ANNUAL REPORT2002    2.4  FINANCIAL REPORTS    2.5  SUMMARIES AND CONCLUSIONCHAPTER 3ASSETS    3.1  INTRODUCTION    3.2  WHAT ARE ASSETS IN CHINESE CONTEXT?    3.3  VALUATION OF ASSETS    3.4  CURRENT ASSETS    3.5  LONG TERMINVESTMENT    3.6  FIXED ASSETS    3.7  INTANGIBLE AND OTHER ASSETS    3.8  SUMMARIES  AND CONCLUSIONCHAPTER 4LIABILITIES     4.1  INTRODUCTION    4.2  WHAT ARELIABILITIES IN CHINESE CONTEXT?    4.3  VALUATION OF LIABILITIES    4.4  CURRENT LIABILITIES    4.5  LONG TERM LIABILITIES……CHAPTER 5EQUITYCHAPTER 6PROFIT ANDLOSSCHAPTER 7CASHRLOW DTATEMENTCHAPTER 8CONSOLIDATED FINANCIAL STATENENTSCHAPTER 9DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES:ANNUAL REPORT AND INTERIM REPORTREFERENCES