上市公司財(cái)務(wù)分析

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1、上市公司財(cái)務(wù)分析目錄閱讀指引會(huì)計(jì)常識(shí)會(huì)計(jì)................................2會(huì)計(jì)功用................................3會(huì)計(jì)標(biāo)準(zhǔn)................................5會(huì)計(jì)準(zhǔn)則................................5審計(jì)準(zhǔn)則................................6會(huì)計(jì)基礎(chǔ)................................7計(jì)價(jià)基礎(chǔ)................................7會(huì)計(jì)計(jì)價(jià)...........

2、..........................7歷史成本計(jì)價(jià)基礎(chǔ).............................8公允價(jià)值計(jì)價(jià).................................9核算基礎(chǔ)...............................11權(quán)責(zé)發(fā)生制..................................11收付實(shí)現(xiàn)制..................................12持續(xù)經(jīng)營(yíng)假設(shè)................................13常見問題......................

3、.........14什么是會(huì)計(jì)“實(shí)際發(fā)生”？....................14什么是“會(huì)計(jì)標(biāo)準(zhǔn)國(guó)際化”？..................151上市公司財(cái)務(wù)分析財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)告...............................18財(cái)務(wù)報(bào)表...............................19資產(chǎn)負(fù)債表.............................20格式....................................21主要項(xiàng)目....................................24資產(chǎn).....

4、...............................24短期資產(chǎn)與長(zhǎng)期資產(chǎn).................................25短期投資與長(zhǎng)期投資.................................28投資收益................................................30應(yīng)收款項(xiàng)................................................32應(yīng)收票據(jù)................................................33應(yīng)收股利...

5、.............................................34應(yīng)收帳款................................................34應(yīng)付票據(jù)................................................37應(yīng)付費(fèi)用................................................37應(yīng)付稅款................................................37負(fù)債.........................

6、...........37流動(dòng)負(fù)債與長(zhǎng)期負(fù)債.................................39股東權(quán)益....................................40常見問題....................................462上市公司財(cái)務(wù)分析企業(yè)的流動(dòng)資金是如何營(yíng)運(yùn)循環(huán)的？........46留存收益可以作為股息來分配嗎？..........48公司借入短、長(zhǎng)期負(fù)債有何用途？..........49合并資產(chǎn)負(fù)債表中的少數(shù)股東權(quán)益與股東權(quán)益指什么？..................................50

7、貨幣資金分析的要點(diǎn)有哪些？..............51上市公司如何利用應(yīng)收帳款進(jìn)行利潤(rùn)操縱的？52如何判別上市公司壞帳準(zhǔn)備的計(jì)提？........53四項(xiàng)計(jì)提是否完全有效堵住公司通過計(jì)提準(zhǔn)備來實(shí)現(xiàn)利潤(rùn)操縱的手法？....................55其他應(yīng)收帳與大股東占用上市公司資金的關(guān)系是怎樣的？................................56大股東侵占上市公司資金有哪些形式？......56公司存貨是否越少越好？..................58待攤費(fèi)用是指什么？......