财务报表分析(双语)Chapter1.ppt
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财务报表分析(双语)Chapter1.ppt
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FINANCIALREPORTINGANALYSIS财务报表分析,1、你是如何理解“双语课程”(bilingualteaching)的?
2、通过本学期双语课程的学习,你期望得到哪些收获与提高?
3、在本学期的学习过程中,你期望从老师那里获得哪些帮助?
Chapter1,Slide#2,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,CourseTitle:
FinancialReportingAnalysisLecturedBy:
JinxunTAN(谭津璕)MyEmailAddress:
CourseObjectives:
KnowwellaboutfinancialreportingImproveEnglishproficiency(4skillsesp.R&W)Cultivateindependentlearningability(Search&Research),CourseIntroduction,CourseRequirements,Self-learningbeforeeachlecture(Learningroup;1chapter/week)Attentivelisteninginclass(Takenotes)Activeparticipationinclass(Ask&answerquestions)Goodperformanceonassignments,Mainquestions,WhyFSanalysisisneededWhoneedFSInformationavailabletousers,Chapter1,Slide#5,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,WhyFSanalysisisneeded,InformationasymmetryisthefoundationofaccountingtheoryandFSanalysiswhichcauses:
AdverseselectionMoralhazard,Chapter1,Slide#6,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Financialstatementsdontfullyreflectfirmstrueeconomicpositionbecause:
Accountingrecognitionandmeasurementdontcorrespondwitheconomicevents;Financialstatementsdontreflectthewholeeconomicevents(assets,liabilities);Managementchoiceofaccountingmethods;Accountingprinciplesdifferindifferentcountry.,Chapter1,Slide#7,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,WhoneedFS,CreditorsandequityinvestorsGovernment(executiveandlegislativebranches),regulatorybodies,andtaxauthoritiesThegeneralpublicandspecialinterestgroups,laborunions,suppliersandcostumer,Chapter1,Slide#8,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Equityinvestorsandcreditorsaretheprimaryusers.Hence,financialaccountingstandardsaregearedtothepurposesandperceptionsofinvestorsandcreditors.,Chapter1,Slide#9,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Informationavailabletousers,PrincipalfinancialstatementsOthersourceoffinancialinformationRoleofauditor,Chapter1,Slide#10,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,IntroductiontoFinancialReporting,Chapter1,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,TheU.Sfinancialreportingsystem,Chapter1,Slide#12,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,GAAP,U.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#13,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,DevelopmentofGAAP,1934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#14,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#15,SecuritiesandExchangeCommission,SecuritiesActof1933RegulatesIPOs(initialpublicofferings)SecuritiesExchangeActof1934RegulatessecondarymarketandnationalexchangesSECwascreatedbythisActSEChastheauthoritytodetermineGAAPRegulationS-Xdescribesdisclosurerequirements,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#16,GAAP,GenerallyAcceptedAccountingPrinciples(GAAP)inUnitedStatesMajorSourcesofGAAPSecuritiesandExchangeCommission(SEC)AmericanInstituteofCertifiedPublicAccountants(AICPA)FinancialAccountingStandardsBoard(FASB),2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#17,AICPAsRoleinGAAP,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,TheFASB,TheFASBisanongovernmentalbody(非政府组织或机构)withsevenfull-timemembers.Theboardsetsaccountingstandards(制定会计准则)forallcompaniesissuingauditedfinancialstatement.TheFASBisanindependentbody(独立机构)whosemembersarerequiredtosever(断绝)alltieswithpreviousemployers.,Chapter1,Slide#18,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#19,TheFASB,FinancialAccountingStandardsBoardPromulgatesGAAPSFASs:
StatementsofFinancialAccountingStandardsInterpretationsofSFASs,APBOs,andARBsTechnicalBulletinsStatementofFinancialAccountingConceptsConceptualFrameworkStatementsofAccountingConcepts(notGAAP),2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#20,FASBStructure,Exhibit1-1,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,FASBorganizationalstructure,Chapter1,Slide#21,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#22,FASBOperatingProcedure,TopicisaddedtothetechnicalagendaPubliccommentssolicited(征求意见)DiscussionMemorandum(备忘录)InvitationtoCommentHoldshearingtoreviewcommentsIssuesExposureDraft,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#23,FASBConceptualFramework,AsystemofinterrelatedobjectivesandunderlyingconceptsServesasthebasisforevaluatingexistingstandardsoffinancialaccountingandreportingSFACsStatementsofFinancialAccountingConcepts,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#24,ObjectivesofFinancialReporting(SFAC1),ProvideinformationusefulinmakingbusinessandeconomicdecisionsInformationiscomprehensible(可理解性的)tothosehavingareasonableunderstandingofbusinessandeconomicactivitiesHelpsuserstoassessfuturecashflowsPrimaryfocusisearningsanditscomponentsInformationisprovidedabouteconomicresourcesandtheclaimsagainstthoseresources,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#25,AHierarchy(分层)ofAccountingQualities,Source:
“QualitativeCharacteristicsofAccountingInformation.”AdaptedfromFigure1inFASBStatementofFinancialAccountingConceptsNo.2(Stamford,Conn.:
FinancialAccountingStandardsBoard,1980).,Exhibit1-2,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#26,ElementsofFinancialStatements(SFAC6),AssetsProbablefutureeconomicbenefitsobtainedorcontrolled;theresultofpastbusinesstransactionsLiabilitiesObligationstotransferassetsorprovideservicesinthefuture;theresultofpastbusinesstransactionsEquityTheownersresidualinterestintheassetsafterdeductingliabilities,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#27,ElementsofFinancialStatements(SFAC6)(cont),InvestmentsbyownersIncreasesinequityduetotransfersofvalueforthepurposeofobtainingorincreasingownershipDistributiontoownersDecreaseinequityresultingfromtransferofasset,renderingofservice,orincurrenceofliabilitiesbytheentitytoownersComprehensiveincomeThechangeinequityduringaperiodduetononownertransactions,events,andcircumstances,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#28,ElementsofFinancialStatements(SFAC6)(cont),RevenuesInflowsandotherenhancementsofrevenueorreductionsofliabilitiesfromdeliveringorprovidinggoodsorservicesrelatedtothecentraloperationsExpensesOutflowsorconsumptionofassetsfromdeliveringorprovidinggoodsorservicesrelatedtothecentraloperationsGainsIncreasesinequityfromperipheraltransactionsoftheentityLossesDecreasesinequityfromperipheraltransactionsoftheentity,2011CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.,Chapter1,Slide#29,RecognitionandMeasurement(SFAC5),ToberecognizedanitemshouldbeOneofthedefinedelementsMeasurablewithsufficientreliabilityBasedoninformationthatisRelevantReliableMeasurementattributesHistoricalcost/proceedsCurrentcostCurrentmarketvalueNetrealizable(settlement)valuePresent(discounted)valueoffuturecashflows,2011CengageLearning.All
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