1    General Introduction  

1.1   Introduction

1.2   Financial report

1.3   GAAP

1.4   CPA

1.5   Traditional Assumptions of the Accounting Model

2    Balance Sheet   

      2.1  The Balance Sheet Structure

      2.2  Inventory for Vipshop Holdings Limited
      2.3  Unearned revenue for Kweichow Moutai Co.,Ltd.

      2.4  Balance Sheet Presentation Issues

3   The Income Statement 

     3.1  Income Statement Structure

     3.2  Multiple-Step Income Statement

     3.3  Wal-Mart and Kmart Comparision

4  The Statement of Cash Flow  

     4.1  Statement Structure   09.07下午

     4.2  Operating Activities   09.07下午

     4.3  Investing Activities    09.08下午

     4.4  Financing Activities    09.08下午

5  Analysis of Enterprises' Short-Term Debt Paying Capacity 

     5.1  Concept and Computation

     5.2  Impact Factors for Short-Term Debt Paying Capacity 

6  Analysis of Enterprises' Long-Term Debt Paying Capacity

6.1 Debt Ratio、Equity Ratio、Equity Multiplier、Times Interest Earned

6.2 DuPont Analysis

7   Analysis of Enterprises' Operating Capacity   

       7.1   Accounts Receivable Turnover

       7.2   Inventory Turnover

       7.3   Operating Cycle

8   Analysis of Enterprises' Profitability Capacity 

8.1  Gross Profit Margin、Net Profit Margin

8.2  Return on Assets、Return on Equity

8.3  Earnings per Share、Price/Earnings Ratio

8.4  Book Value per Share、Price/Book Ratio