2002 Edward Fields
All rights reserved.
Printed in the United States of America.
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Printing number Bookz ISBN: 0814471226

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语言：英文
Contents
Introduction 1
Part 1: Understanding Financial Information
1. The Balance Sheet 15
2. The Income Statement 38
3. The Statement of Cash Flows 43
4. Generally Accepted Accounting Principles: A
Review 51
5. The Annual Report and Other Sources of
Incredibly Valuable Information 55
Part 2: Analysis of Financial Statements
6. Key Financial Ratios 79
7. Using Return on Assets to Measure Pro?t Centers 105
8. Overhead Allocations 116
Part 3: Decision Making for Improved Pro?tability
9. Analysis of Business Pro?tability 129
10. Return on Investment 149
Part 4: Additional Financial Information
11. Financing the Business 181
12. Business Planning and the Budget 196
13. Selected Business Readings 208
Appendix A. Financial Statement Practice 219
Answer Key
Appendix B. A Matching Exercise 226
Answer Key
Appendix C. Paley Products 236
Answer Key
Appendix D. A Matching Exercise 245
Answer Key
Glossary 251
Index 283