1.Introduction moManaging information systems today comprises the areas of application development, primarily process ng and data modeling, as well as system introduction training, maintenance, and the task of coping with innovation, meaning the responsibility of keeping the technological basis up to date Developing and running specialised systems, general information information systems and open and integrated

一、财务报表分析和报告 二、财务分析应用与解释 三、杜邦分析体系、EVA以及上市公司财务报表

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

Short-Term Forecasting Objective and Users Main objective is analysis of liquidity Sufficient cash to effectively operate Ability to service short-term debt Liquidity is of interest to both internal and external users Managers(cash for operations) Creditors (loan safeguards) Investors(return implications) Auditors( going concern analysis) Numerous others

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

引言 第一节家畜遗传多样性概述 第二节遗传多样性保护理论和方法 第三节新技术在遗传多样性保护中的应用 第四节家畜遗传资源的管理与利

4.1数据库的存储结构 4.2创建、修改和删除数据库 4.3数据库备份 4.4恢复数据库 4.5数据库的维护