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1、UNDERSTANDINGUNDERSTANDINGFINANCIALFINANCIALSTATEMENTSSTATEMENTSTENTHEDITIONLynM.FraserAileenOrmistonBostonColumbusIndianapolisNewYorkSanFranciscoUpperSaddleRiverAmsterdamCapeTownDubaiLondonMadridMilanMunichParisMontréalTorontoDelhiMexicoCitySãoPauloSydne
2、yHongKongSeoulSingaporeTaipeiTokyoEditorialDirector:SallyYaganCreativeDirector:JayneConteEditorinChief:DonnaBattistaArtDirectorandCoverDesigner:DirectorEditorialServices:AshleySantoraSuzanneBehnkeEditorialProjectManager:KarenKirincichCoverArt:Weknow/Fotol
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5、10,2007,2004,2001byPearsonEducation,Inc.,publishingasPrenticeHall.Allrightsreserved.ManufacturedintheUnitedStatesofAmerica.ThispublicationisprotectedbyCopyright,andpermissionshouldbeobtainedfromthepublisherpriortoanyprohibitedreproduction,storageinaretrie
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8、edininitialcapsorallcaps.LibraryofCongressCataloging-in-PublicationDataOrmiston,Aileen.Understandingfinancialstatements/AileenOrmistonandLynFraser.—10thed.p.cm.Fraser’snameappearsfirstonearliereditions.Includesbibliog