理解中国财务报表=Understanding Chinese Financial Statements Chong,Lee (英文版)
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| 新书城图书编号：183474 |
| 图书ISBN：7810981161 |
| 出版时间：2004-5-1 |
| 出版社：上海财经大学出版社 |
| 作者：庄利铭，王松年 著 |
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市场价格：￥35 |
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普通会员：￥28
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80折 |
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VIP会员：￥26.25
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75折 |
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【图书简介】
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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。
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【图书目录】
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CHAPTER 1
FOUNDATION 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 CONCLUSION
CHAPTER 2
CHINESE FINANCIAL STATEMTS-A REAL EXAMPLE
2.1 INTRODUCTION
2.2 COMPANY HISTORY
2.3 ANNUAL REPORT2002
2.4 FINANCIAL REPORTS
2.5 SUMMARIES AND CONCLUSION
CHAPTER 3
ASSETS
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 CONCLUSION
CHAPTER 4
LIABILITIES
4.1 INTRODUCTION
4.2 WHAT ARELIABILITIES IN CHINESE CONTEXT?
4.3 VALUATION OF LIABILITIES
4.4 CURRENT LIABILITIES
4.5 LONG TERM LIABILITIES
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CHAPTER 5
EQUITY
CHAPTER 6
PROFIT ANDLOSS
CHAPTER 7
CASHRLOW DTATEMENT
CHAPTER 8
CONSOLIDATED FINANCIAL STATENENTS
CHAPTER 9
DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES:
ANNUAL REPORT AND INTERIM REPORT
REFERENCES
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