财务报表分析(双语)Chapter1.ppt

财务报表分析(双语)Chapter1.ppt

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FINANCIALREPORTINGANALYSIS财务报表分析财务报表分析11、你是如何理解、你是如何理解“双语课程双语课程”（bilingualteaching）的？

的？

22、通过本学期双语课程的学习，你期望得到、通过本学期双语课程的学习，你期望得到哪些收获与提高？

哪些收获与提高？

33、在本学期的学习过程中，你期望从老师那、在本学期的学习过程中，你期望从老师那里获得哪些帮助？

里获得哪些帮助？

Chapter1,Slide#22011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.CourseTitle:

FinancialReportingAnalysisLecturedBy:

JinxunTAN（谭津璕）MyEmailAddress:

CourseObjectives:

KnowwellaboutfinancialreportingImproveEnglishproficiency（4skillsesp.R&W）Cultivateindependentlearningability（Search&Research）CourseIntroductionCourseRequirementsSelf-learningbeforeeachlecture（Learningroup;1chapter/week）Attentivelisteninginclass（Takenotes）Activeparticipationinclass（Ask&answerquestions）GoodperformanceonassignmentsMainquestionsWhyFSanalysisisneededWhoneedFSInformationavailabletousersChapter1,Slide#52011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.WhyFSanalysisisneededInformationasymmetryisthefoundationofaccountingtheoryandFSanalysiswhichcauses:

AdverseselectionMoralhazardChapter1,Slide#62011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Financialstatementsdontfullyreflectfirmstrueeconomicpositionbecause:

Accountingrecognitionandmeasurementdontcorrespondwitheconomicevents;Financialstatementsdontreflectthewholeeconomicevents（assets,liabilities）;Managementchoiceofaccountingmethods;Accountingprinciplesdifferindifferentcountry.Chapter1,Slide#72011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.WhoneedFSCreditorsandequityinvestorsGovernment（executiveandlegislativebranches）,regulatorybodies,andtaxauthoritiesThegeneralpublicandspecialinterestgroups,laborunions,suppliersandcostumerChapter1,Slide#82011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Equityinvestorsandcreditorsaretheprimaryusers.Hence,financialaccountingstandardsaregearedtothepurposesandperceptionsofinvestorsandcreditors.Chapter1,Slide#92011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.InformationavailabletousersPrincipalfinancialstatementsOthersourceoffinancialinformationRoleofauditorChapter1,Slide#102011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.IntroductiontoFinancialReportingChapter12011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TheU.SfinancialreportingsystemChapter1,Slide#122011CengageLearning.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。

Chapter1,Slide#132011CengageLearning.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解释和对披露管理的说明。

Chapter1,Slide#142011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Chapter1,Slide#15SecuritiesandExchangeCommissionSecuritiesActof1933RegulatesIPOs（initialpublicofferings）SecuritiesExchangeActof1934RegulatessecondarymarketandnationalexchangesSECwascreatedbythisActSEChastheauthoritytodetermineGAAPRegulationS-Xdescribesdisclosurerequirements2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Chapter1,Slide#16GAAPGenerallyAcceptedAccountingPrinciples（GAAP）inUnitedStatesMajorSourcesofGAAPSecuritiesandExchangeCommission（SEC）AmericanInstituteofCertifiedPublicAccountants（AICPA）FinancialAccountingStandardsBoard（FASB）2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.Chapter1,Slide#17AICPAsRoleinGAAPOrganizationYearsofActivityIssuedCommitteesonAccountingProcedures&Terminology1939.1959AccountingResearchBulletins（ARBs）AccountingPrinciplesBoard1959.1973APBOpinions（APBOs）2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.TheFASBTheFASBisanongovernmentalbody（非（非政府组织或机构）政府组织或机构）withsevenfull-timemembers.Theboardsetsaccountingstandards（制定会