How to Read a Financial Report
Wringing Vital Signs Out of the Numbers
Fifth Edition
John A. Tracy, Ph.D., CPA

Contents
1,Starting with Cash Flows
2,ntroducing the Balance Sheet and Income Statement
3,Profit Isn't Everything
4,Sales Revenue and Accounts Receivable
5,Cost of Goods Sold Expense and Inventory
6,nventory and Accounts Payable

7,Operating Expenses and Accounts Payable
8,Operating Expenses and Prepaid Expenses
9,Fixed Assets, Depreciation Expense, and Accumulated Depreciation
10,Accruing Unpaid Operating Expenses and Interest Expense
11,Income Tax Expense and Income Tax Payable
12,Net Income and Retained Earnings; Earnings Per Share (EPS)
13,Cash Flow from Profit
14,Cash Flows from Investing and Financing Activities

15,Growth, Decline, and Cash Flow
16,Footnotes—The Fine Print in Financial Reports
17,The Cost of Credibility—Audits by CPAs
18,Accounting Methods and Quality of Earnings
19,Making and Changing the Rules
20,Cost of Goods Sold Conundrum

21,Depreciation Dilemmas

22,Ratios for Creditors and Investors
23,A Look Inside Management Accounting
24,A Few Parting Comments

[此贴子已经被作者于2008-12-21 22:30:36编辑过]