《财务报告与分析（第十二版）》讲述了企业财务报告的基本内容和基本分析方法。
　　《财务报告与分析（第十二版）》站在投资者等企业利益相关者的角度对企业的财务报告进行解读与分析，以便做出正确的经营决策。
　　《财务报告与分析（第十二版）》共有11章，前10章系统地讲解了企业财务报告的基本内容和基本分析方法，第11章以某上市公司为实例，展示了系统化的财务分析方法，主要讨论了商业贷款机构、公司控制者、注册会计师、特许财务分析师以及年度报告等方面所采用和关注的财务比率和其他相关问题。
　　《财务报告与分析（第十二版）》各章之后均安排了大量具有极强针对性的思考题、练习题和案例。
　　《财务报告与分析（第十二版）》非常适合作为大学经济、管理类专业高年级学生以及MBA学生学习“财务报告分析”课程的教材。

　　Charles Gibson is a certified public accountant who practiced with a Big Four accounting firm for four years and has had more than 30 years of teaching experience. His teaching experience encompasses a variety of accounting courses， including financial， managerial， tax， cost， and financial analysis.
　　Professor Gibson has taught seminars on financial analysis to financial executives， bank commercial loan officers， lawyers， and others. He has also taught financial reporting seminars for CPAs and review courses for both CPAs and CMAs. He has authored several problems used on the CMA exam.
　　Charles Gibson has written more than 60 articles in such journals as the Journal of Accountancy， Accounting Horizons， Journal of Commercial Bank Lending， CPA Journal， Ohio CPA， Management Accounting， Risk Management， Taxation for Accountants， Advanced Management Journal， Taxation for Lawyers， California Management Review， and Journal of Small Business Management. He is a co-author of the Financial Executives Research Foundation Study entitled， \"Discounting in Financial Accounting and Reporting.\"
　　Dr. Gibson co-authored Cases in Financial Reporting （PWS-KENT Publishing Company）. He has also co-authored two continuing education courses consisting of books and cassette tapes， published by the American Institute of Certified Public Accountants. These courses are entitled \"Funds Flow Evaluation\" and \"Profitability and the Quality of Earnings.\"
　　Professor Gibson is a member of the American Accounting Association， American Institute of Certified Public Accountants， Ohio Society of Certified Public Accountants， and Financial Executives Institute. In the past， he has been particularly active in the American Accounting Association and the Ohio Society of Certified Public Accountants.
　　Dr. Gibson received the 1989 Outstanding Ohio Accounting Educator Award jointly presented by the Ohio Society of Certified Public Accountants and the Ohio Regional American Accounting Association. In 1993， he received the College of Business Research Award at the University of Toledo. In 1996， Dr. Gibson was honored as an \"Accomplished Graduate\" of the College of Business at Bowling Green State University. In 1999， he was honored by the Gamma Epsilon Chapter of Beta Alpha Psi of the University of Toledo.

　　张新民，管理学博士、对外经济贸易大学副校长、教授、博士生导师，财政部会计名家，教育部会计学专业教指委副主任委员，享受国务院政府特殊津贴专家。长期致力于中国企业财务报表分析理论与方法的研究，因实现从财务比率分析到财务状况质量分析、再到建立战略视角财务报表分析框架的两次跨越而成为中国会计界具有独树一帜学术成就的学者，在学术界与实务界具有广泛影响力。承担财经类大学一个国家自然科学基金重大项目“互联网时代公司财务行为研究”。专著《从报表看企业》和教材《财务报表分析》已经成为分析中国企业财务报表的爱选工具书。
　　
　　祝继高，管理学博士、对外经济贸易大学国际商学院教授、博士生导师，入选第四批国家“万人计划”青年拔尖人才和财政部高端会计人才，北京市高等学校青年教学名师。主讲“财务报表分析”和“投资银行理论与实务”等课程。主要研究领域为会计与资本市场，主要研究成果发表在《经济研究》《管理世界》《会计研究》等期刊上。主持国家社科基金重大项目、国家自然科学基金项目面上项目和青年项目等多项国家课题。

Chapter 1 Introduction to Financial Reporting
Chapter 2 Introduction to Financial Statements and Other Financial Reporting Topics
Chapter 3 Balance Sheet
Chapter 4 Income Statement
Chapter 5 Basics of Analysis
Chapter 6 Liquidity of Short-Term Assets； Related Debt-Paying Ability
Chapter 7 Long-Term Debt-Paying Ability
Chapter 8 Profitability
Chapter 9 For the Investor
Chapter 10 Statement of Cash Flows
Summary Summary Analysis Nike， Inc．（includes 2009 Financial Statements of Form 10-K）
Chapter 11 Expanded Analysis
Bibliography