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毕业外文翻译-财务报表分析与运用

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The analysis and use of financial statementChapter 1 FRAMEWORK FOR FINANCIAL STATEMENT ANALYSISNEED FOR FINANCIAL STATEMENT ANALYSISThe United Sates has the most complex financial reporting system in the word。 。Detailed ac-counting principles are augmented by extensive disclosure requirements 。The financial state—ments of large multinationals add up to dozens of pages, and many of these firms voluntarily publish additional “fact books" for dissemination to financial analysis and other interested users。Financial reporting in other major developed countries and many emerging markets has also evolved substantially in recent years .with an increasing emphasis on providing information useful to both domestic and foreign creditors and equity investors。 International Accounting Standards have become a credible rival to U.S. standards。In an ideal word , the user of financial statements could focus only on the bottom lines financial reporting: net income and stockholders' equity. If financial statements were comparable among companies (regardless of country),consistent over time , and always fully reflecting the economic position of firm , financial statement analysis would be simple , and this text a very short one。The financial reporting system is not perfect。 Economic events and accounting entries do not correspond precisely ; they diverge across the dimensions of timing , recognition, and measurement。 Financial analysis and investment decisions are further complicated by variations in accounting treatment among countries in each of these dimensions.Economic events and accounting recognition of those events frequently take place at different times. One example of phenomenon is the recognition of capital gains...

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毕业外文翻译-财务报表分析与运用

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