理解中国财务报表=Undertanding Chinee Financial Statement电子书籍txtpdf网盘下载网站

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 Bhelor degree in Economics from the Australian National University and a Master degree in Aountancy 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 prticing aountant 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

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

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