KEY 1 Accounting is not a four-letter word 訣竅1:“會(huì)計(jì)”不是一個(gè)難聽(tīng)的字眼 KEY 2 Financial statements rely on fact,not possibility 訣竅2: 財(cái)務(wù)報(bào)表依據(jù)的是事實(shí)而不是可能性 KEY 3 What's hanging in the balance sheet? 訣竅3: “資產(chǎn)負(fù)債表”里裝些什么東西? KEY 4 Take steps to understand the income statement 訣竅4: 努力理解“損益表” KEY 5 Matching and adjusting the crux of accrual 訣竅 5: 配比與調(diào)整:權(quán)責(zé)發(fā)生制會(huì)計(jì)的關(guān)鍵 KEY 6 Who decides what finacial statements contain? 訣竅6: 誰(shuí)決定財(cái)務(wù)報(bào)表的報(bào)告內(nèi)容? KEY 7 Where cash came from and where it went 訣竅7:現(xiàn)金的來(lái)龍去脈 KEY 8 Monetary matters need not be murky.Follow the cash 訣竅8:錢的事情一定不要含糊不清:跟著現(xiàn)金走 KEY 9 Keeping owners' claims straight 訣竅9:確保股東權(quán)益準(zhǔn)確無(wú)誤 KEY 10 Don't ignore the fine print! 訣竅 10: 不要報(bào)表下端的注解:讀一讀報(bào)表腳注 KEY 11 What shapes a firm's financial reporting strategy? 訣竅 11:決定企業(yè)財(cái)務(wù)報(bào)告策略的因素是什么? KEY 12 Financial reports are useful for both running and evaluating the company 訣竅 12:財(cái)務(wù)報(bào)告對(duì)經(jīng)營(yíng)企業(yè)和評(píng)估企業(yè)都有用 KEY 13 Financial statements have trouble measuring future opportunities properly 訣竅 13: 財(cái)務(wù)報(bào)表對(duì)未來(lái)機(jī)會(huì)的適當(dāng)評(píng)估有些力不從心 KEY 14 You got the basics,so how are financial data used to compare one firm with another? 訣竅14: 懂得基本原理就可利用財(cái)務(wù)數(shù)字在企業(yè)間進(jìn)行比較 KEY 15 Staying alive :analyzing finacial data to measure the health and firm 訣竅 15:生存:通過(guò)分析財(cái)務(wù)數(shù)據(jù)來(lái)徇企業(yè)的經(jīng)營(yíng)狀況和自下而上能力suvivability of a KEY 16 How great are the costs of inacial distress? 訣竅16: 財(cái)務(wù)困境的成本有多大? KEY 17 Estimating the cost of using up productive capacity:depreciation 訣竅 17: 估計(jì)已使用生產(chǎn)能力的成本:折舊 KEY 18 Computing cost of goods sold ,and valuing invertory 訣竅18: 計(jì)算售后成本、估計(jì)存貨價(jià)值 KEY 19 What do we have to pay?Accounting for taxes 訣竅19:必須交多少稅金?稅務(wù)會(huì)計(jì) ……