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How to Read a Financial Report: Wringing Vital Signs Out of the Numbers by John A. Tracy

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Index 201
Sales volume changes, 145–148
Sales volume sensitive expenses, 143
Sarbanes-Oxley Act, 174, 178, 185
Scholz, Susan, 171
Secondary capital market, 188
Securities analysis, 125
Securities and Exchange Commission (SEC), 103, 105, 124,
153, 154, 159, 185
Segment reporting, 192–193
Selling, general, and administrative expenses, 14, 40, 46–49,
52–53, 68–69, 143–144
Single-step income statement, 13
Smoothing profi t, 165, 192
Solvency, 8, 129–131, 152, 166–167
Spontaneous liabilities, 69
Stock options, 135, 152, 157–158
Stockholders’ (owners’) equity, 17, 158
Stockholders’ equity, statement of changes in,
127–128
Tangible assets, 16
Times interest earned, 131
Unqualifi ed (clean) audit opinion, 180–181
Warranty and guarantee costs, 163, 166
Window dressing, 166–167
Work-in-process inventory, 35
bindex.indd 201bindex.indd 201 3/2/09 11:02:20 AM3/2/09 11:02:20 AM

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