《財務報告與分析（第十二版）》講述了企業(yè)財務報告的基本內(nèi)容和基本分析方法。
《財務報告與分析（第十二版）》站在投資者等企業(yè)利益相關(guān)者的角度對企業(yè)的財務報告進行解讀與分析，以便做出正確的經(jīng)營決策。
《財務報告與分析（第十二版）》共有11章，前10章系統(tǒng)地講解了企業(yè)財務報告的基本內(nèi)容和基本分析方法，第11章以某上市公司為實例，展示了系統(tǒng)化的財務分析方法，主要討論了商業(yè)貸款機構(gòu)、公司控制者、注冊會計師、特許財務分析師以及年度報告等方面所采用和關(guān)注的財務比率和其他相關(guān)問題。
《財務報告與分析（第十二版）》各章之后均安排了大量具有極強針對性的思考題、練習題和案例。
《財務報告與分析（第十二版）》非常適合作為大學經(jīng)濟、管理類專業(yè)高年級學生以及MBA學生學習“財務報告分析”課程的教材。
Charles Gibson is a certified public accountant who practiced with a Big Four accounting firm for four years and has had more than 30 years of teaching experience. His teaching experience encompasses a variety of accounting courses， including financial， managerial， tax， cost， and financial analysis.
Professor Gibson has taught seminars on financial analysis to financial executives， bank commercial loan officers， lawyers， and others. He has also taught financial reporting seminars for CPAs and review courses for both CPAs and CMAs. He has authored several problems used on the CMA exam.
Charles Gibson has written more than 60 articles in such journals as the Journal of Accountancy， Accounting Horizons， Journal of Commercial Bank Lending， CPA Journal， Ohio CPA， Management Accounting， Risk Management， Taxation for Accountants， Advanced Management Journal， Taxation for Lawyers， California Management Review， and Journal of Small Business Management. He is a co-author of the Financial Executives Research Foundation Study entitled， \"Discounting in Financial Accounting and Reporting.\"
Dr. Gibson co-authored Cases in Financial Reporting （PWS-KENT Publishing Company）. He has also co-authored two continuing education courses consisting of books and cassette tapes， published by the American Institute of Certified Public Accountants. These courses are entitled \"Funds Flow Evaluation\" and \"Profitability and the Quality of Earnings.\"
Professor Gibson is a member of the American Accounting Association， American Institute of Certified Public Accountants， Ohio Society of Certified Public Accountants， and Financial Executives Institute. In the past， he has been particularly active in the American Accounting Association and the Ohio Society of Certified Public Accountants.
Dr. Gibson received the 1989 Outstanding Ohio Accounting Educator Award jointly presented by the Ohio Society of Certified Public Accountants and the Ohio Regional American Accounting Association. In 1993， he received the College of Business Research Award at the University of Toledo. In 1996， Dr. Gibson was honored as an \"Accomplished Graduate\" of the College of Business at Bowling Green State University. In 1999， he was honored by the Gamma Epsilon Chapter of Beta Alpha Psi of the University of Toledo.
張新民，管理學博士、對外經(jīng)濟貿(mào)易大學副校長、教授、博士生導師，財政部會計名家，教育部會計學專業(yè)教指委副主任委員，享受國務院政府特殊津貼專家。長期致力于中國企業(yè)財務報表分析理論與方法的研究，因?qū)崿F(xiàn)從財務比率分析到財務狀況質(zhì)量分析、再到建立戰(zhàn)略視角財務報表分析框架的兩次跨越而成為中國會計界具有獨樹一幟學術(shù)成就的學者，在學術(shù)界與實務界具有廣泛影響力。承擔財經(jīng)類大學一個國家自然科學基金重大項目“互聯(lián)網(wǎng)時代公司財務行為研究”。專著《從報表看企業(yè)》和教材《財務報表分析》已經(jīng)成為分析中國企業(yè)財務報表的愛選工具書。
祝繼高，管理學博士、對外經(jīng)濟貿(mào)易大學國際商學院教授、博士生導師，入選第四批國家“萬人計劃”青年拔尖人才和財政部高端會計人才，北京市高等學校青年教學名師。主講“財務報表分析”和“投資銀行理論與實務”等課程。主要研究領(lǐng)域為會計與資本市場，主要研究成果發(fā)表在《經(jīng)濟研究》《管理世界》《會計研究》等期刊上。主持國家社科基金重大項目、國家自然科學基金項目面上項目和青年項目等多項國家課題。
Chapter 1 Introduction to Financial Reporting
Chapter 2 Introduction to Financial Statements and Other Financial Reporting Topics
Chapter 3 Balance Sheet
Chapter 4 Income Statement
Chapter 5 Basics of Analysis
Chapter 6 Liquidity of Short-Term Assets； Related Debt-Paying Ability
Chapter 7 Long-Term Debt-Paying Ability
Chapter 8 Profitability
Chapter 9 For the Investor
Chapter 10 Statement of Cash Flows
Summary Summary Analysis Nike， Inc．（includes 2009 Financial Statements of Form 10-K）
Chapter 11 Expanded Analysis
Bibliography
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