The Analysis and Use of Financial Statements是CFA考試指定系列教材之一，是將與財務報表分析相關的會計、經濟、規範、實證等融為一體的集大成者，堪稱財務分析領域的經典教材，在CFA考試Level I、LevelⅡ 中都要用到。
內容簡介,作者簡介,目錄,
內容簡介
閱讀此書對理論研究和實務套用都很有幫助。該書是眾多外文原版教材中難得一見的條理清晰的典範。
該書第3版系統講述了財務報表分析的基本內容和具體方法。全書站在報表主要使用者——投資者和債權人——的角度，對企業財務報表進行了全面的解讀和深入的闡述。全書共19章，涉及各種報表及報表各項目的詳細分析。
財務報表分析與運用（第3版）
作為財務分析學的經典之作，該書與其他同類教材相比，具有如下鮮明的特點： 1．體系完整，框架清晰； 2．資料翔實，概念嚴密； 3．案例生動，結合實際。
為適應國內雙語教學和全英語教學的需要，我們對該書第3版進行了改編。改編版共13章，前3章主要講述財務報表的基本內容，以建立本書與會計學基本理論的聯繫；第4章系統介紹了財務報表分析的基本方法，以幫助讀者釐清解讀報表的具體思路；第5～12章詳細闡釋了分析財務報表各項目的基本要點，以全面透視財務報表中所披露的重要信息；第13章全面總結了財務報表分析的基本思想，搭建了透過報表綜合評價企業狀況的整體框架。
改編版適合作為經濟、管理類專業高年級本科生、研究生、MPAcc、MBA 、EMBA等學習財務報表分析的基本教材或參考書，同時也可作為註冊會計師、證券分析師、機構投資者及銀行信貸管理人員等專業人士的案頭必備書。
作者簡介
杜美傑，女，副教授，博士。2004年7月畢業於中國人民大學商學院會計系。獲管理學(會計學)博士學位，現為北京大學光華管理學院博士後流動站研究人員、北京語言大學國際商學院會計系主任。作為執筆人或主要參加者完成部級重點課題4項。在《審計研究》、 《財務與會計》等刊物發表論文10餘篇，撰有譯著3部、專著部。
目錄
1.FRAMEWORK FOR F0 NANCIAL sTATEMENT ANALYSIS
Introduct0n
Need for Financial Statement Analysis
Focus on Investment Decisions
The Financial Reporting System
The U.S.Financial Reporting System
International Accounting Standards
SEC Reporting Requirements for Foreign Registrants
Principal Financial Statements
Other Sources of FinancialInformation
Role of the auditor
Summary
2.ACCOU NTING INCOME AND ASSETS：TH E ACCRUAL CONCEPT
Introduction
Income，Cash Flows，and Assets：Definitions and Relationships
7he Accrual Concept of Income
Nonrecurring Items
The Balance Sheet
Statement of Stockholders’Equity
Summary
3.ANALYsis 0F CAsH FLOWs
Statement of Cash Flows
Analysis of Cash Flow Information
Cash Flow Statements：An International Perspective
Summary
4.FOUNDATIONS OF RATIO AND FINANCIAL ANALYSIS
Introduction
Common.Size Statements
Discussion of Ratios by Category
Ratios：An Integrated Analysis
Earnings per Share and Other Ratios Used in Valuation
Patterns of Ratio Disclosure and Use 139
Summary
5.ANALYSIS OFINVENTORIEs
Introducti0n
Inventory and Cost of Goods Sold：Basic Relationships
Comparison of Information Provided by Alternative Methods
LIFO versus FIFO：Income，Cash Flow，and Working Capital Effects
Adjustment from LIFO to FIFO
Adjustment of Income to Current Cost Income
Financia!Ratios：LIFO Versus FIFO
Declines in LIFO Reserve
Initial adoption of LIFO and Changes to and from LIFO
LIFO：A Historical and Empirical Perspective
International Accounting and Reporting Practices
Summary and Concluding Comments
6.ANALYSIS OF LONG.LIVED ASSETS：PARTI-TH E CAPITALIZATION DECISIO
Introduction
Acquiring the Asset：The Capitalization Decision
Capitalization Versus Expensing：Conceptual Issues
Capitalization Versus Expensing：General Issues
Capitalization Versus Expensing：Industry Issues
Analytical Adjustments for Capitalization and Expensing
Summary
7.ANALYSIS OF LONG-LIVED ASSETS:PART II--ANALYSIS OF DEPRECIATION AND IMPAIRMENT
8.ANALYSIS OF INCOME TAXES
9.ANALYSIS OF FINANCING LIABILITIES
10.ANALYSIS OF INTERCORPORATE INVESTMENTS
11.ANALYSIS OF BUSINESS COMBINATIONS
12.ANALYSIS OF MULTINATIONAL OPERATIONS
13.ANALYSIS OF FINANCIAL STATEMENTS: ASTNTHESIS
Introduct0n
Need for Financial Statement Analysis
Focus on Investment Decisions
The Financial Reporting System
The U.S.Financial Reporting System
International Accounting Standards
SEC Reporting Requirements for Foreign Registrants
Principal Financial Statements
Other Sources of FinancialInformation
Role of the auditor
Summary
2.ACCOU NTING INCOME AND ASSETS：TH E ACCRUAL CONCEPT
Introduction
Income，Cash Flows，and Assets：Definitions and Relationships
7he Accrual Concept of Income
Nonrecurring Items
The Balance Sheet
Statement of Stockholders’Equity
Summary
3.ANALYsis 0F CAsH FLOWs
Statement of Cash Flows
Analysis of Cash Flow Information
Cash Flow Statements：An International Perspective
Summary
4.FOUNDATIONS OF RATIO AND FINANCIAL ANALYSIS
Introduction
Common.Size Statements
Discussion of Ratios by Category
Ratios：An Integrated Analysis
Earnings per Share and Other Ratios Used in Valuation
Patterns of Ratio Disclosure and Use 139
Summary
5.ANALYSIS OFINVENTORIEs
Introducti0n
Inventory and Cost of Goods Sold：Basic Relationships
Comparison of Information Provided by Alternative Methods
LIFO versus FIFO：Income，Cash Flow，and Working Capital Effects
Adjustment from LIFO to FIFO
Adjustment of Income to Current Cost Income
Financia!Ratios：LIFO Versus FIFO
Declines in LIFO Reserve
Initial adoption of LIFO and Changes to and from LIFO
LIFO：A Historical and Empirical Perspective
International Accounting and Reporting Practices
Summary and Concluding Comments
6.ANALYSIS OF LONG.LIVED ASSETS：PARTI-TH E CAPITALIZATION DECISIO
Introduction
Acquiring the Asset：The Capitalization Decision
Capitalization Versus Expensing：Conceptual Issues
Capitalization Versus Expensing：General Issues
Capitalization Versus Expensing：Industry Issues
Analytical Adjustments for Capitalization and Expensing
Summary
7.ANALYSIS OF LONG-LIVED ASSETS:PART II--ANALYSIS OF DEPRECIATION AND IMPAIRMENT
8.ANALYSIS OF INCOME TAXES
9.ANALYSIS OF FINANCING LIABILITIES
10.ANALYSIS OF INTERCORPORATE INVESTMENTS
11.ANALYSIS OF BUSINESS COMBINATIONS
12.ANALYSIS OF MULTINATIONAL OPERATIONS
13.ANALYSIS OF FINANCIAL STATEMENTS: ASTNTHESIS
