FinancialStatementAnalysisVolumeofinformationthefinancial❖Usefulnessornot？positionofacompanyevaluationoffutureperformanceofacompanythestrategiesoftheoperationsofamanagementcompanyVolumeofinformation❖Stakeholders？InvestorsCreditorsManagersShareholdersGovernmentinstitutionsPublicVolumeofinformation-Annualreport❖Financialstatements❖Notestothefinancialstatements(财务报表附注)❖Theauditors’report❖Afive-yearsummaryofkeyfinancialdata(五年核⼼财务数据的总结)❖Highandlowstockprices❖Management’sdiscussionandanalysis(管理层讨论与分析)Allthefinancialstatementsarepreparedaccordingtogenerallyacceptedaccountingprinciples(GAAP)thathavebeenadoptedinordertoachieveapresentationoffinancialinformationthatisunderstandablebyusersaswellasrelevantandreliablefordecisionmaking.GAAP⼀般公认会计原则Theprinciplesmeansadoptedtodifferentorganizationsindifferentindustries.Theregulationscontainsthebasicconceptofaccountingandhypothesis,andallthebasicprinciplesinvolvetheaccountingmeasure;themethodsandprocesstopreparethefinancialstatements.•SecuritiesandExchangeCommission(SEC)美国证券交易委员会•FinancialAccountingStandardBoard(FASB)财务会计准则委员会SECCONGRESSGivespowertosetaccountingrulesPassesonroleofLobbiesformakingaccountingfavorablerulesbutretainsaccountingrulesvetopowerREPORTINGFASBCOMPANIESUsesaccountingrulesSources❖wheretofindaCompany’sFinancialstatements?TheinformationinthisDocumentsfiledwiththeSECcandocument(10-K)ismandatedusuallybeaccessedthroughthebytheSECandcontainsElectronicDataGathering,Analysis,andRetrievaluniformcontent,presentedin(EDGAR)databaseatSEC’sthesameorderforallfillingwebsite:companieswww.sec.gov.TheFinancialStatementsTheIncome(earning)TheBalanceSheetstatementTheStatementofCashTheStatementofFlowsStockholders’EquityBalanceSheetBalanceSheet-Assets流动资产现⾦及现⾦等价物应收款存货其他流动资产固定资产（净额）流动资产合计商誉（净额）其他⽆形资产（净额）递延所得税其他资产资产总计BalanceSheet-Liabilities流动负债应付票据和借款⻓期借款的流动部分应付账款应交所得税其他应计项⺫⻓期负债流动负债合计递延所得税负债合计其他负