新x信-按小時(shí)收費(fèi)的企業(yè)培訓(xùn)-會(huì)計(jì)報(bào)表和財(cái)務(wù)管理(已修改)
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【正文】 SINOTRUST 1 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 SINOTRUST 2 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 會(huì)計(jì)報(bào)表 – 資產(chǎn)負(fù)債表，損益表，現(xiàn)金流量表 常用會(huì)計(jì)指標(biāo) – Du Pont Chart 流行財(cái)務(wù)模型介紹 – EVA amp。 MVA。 CAPM amp。 SML。Gorden Model 企業(yè)兼并 – Why(Synergy),Which Types – How(Example,Case Study) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 SINOTRUST 3 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 Cash 7,282 57,600 AR 632,160 351,200 Inventories 1,287,360 715,200 Total CA 1,926,802 1,124,000 Gross FA 1,202,950 491,000 Less: Deprec. 263,160 146,200 Net FA 939,790 344,800 Total Assets 2,866,592 1,468,800 1997 1996 Balance Sheet: Assets SINOTRUST 4 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 1997 1996 Accts payable 524,160 145,600 Notes payable 720,000 200,000 Accruals 489,600 136,000 Total CL 1,733,760 481,600 Longterm debt 1,000,000 323,432 Common stock 460,000 460,000 Retained earnings (327,168) 203,768 Total equity 132,832 663,768 Total Lamp。E 2,866,592 1,468,800 Balance Sheet:Liabilities and Equity SINOTRUST 5 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 Sales 5,834,400 3,432,000 COGS 5,728,000 2,864,000 Other expenses 680,000 340,000 Deprec. 116,960 18,900 Tot. op. costs 6,524,960 3,222,900 EBIT (690,560) 209,100 Interest exp. 176,000 62,500 EBT (866,560) 146,600 Taxes (40%) (346,624) 58,640 Net ine (519,936) 87,960 1997 1996 Ine Statement(P/L Sheet) SINOTRUST 6 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會(huì)計(jì)報(bào)表和財(cái)務(wù)管理 (523,936) OPERATING ACTIVITIES Net ine (519,936) Add (sources of cash): Depreciation 116,960 Increase in Accts. Payable 378,560 Increase in accruals 353,600 Subtract (uses of cash): Increase in (280,960) Increase in inventories (572
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