管理人員必備財務(wù)知識培訓(xùn)講義(編輯修改稿)
2024-11-22 04:20 本頁面
【文章內(nèi)容簡介】 atement 損益表,收入 Revenue,減: 支出 Cost,利潤 Profit,Do the company and individual belong to owner’s equity or liability? 我們所在單位\個人是股東的資產(chǎn),還是負債?,The Two Dealing Companies Financial Reports 兩個交易公司的財務(wù)報表,資產(chǎn) Assets,負債 Liability,所有者權(quán)益 Owner’s Equity,收入 Revenue,減: 支出 Cost,公司Company,資產(chǎn) Assets,減: 支出 Cost,銀行 Bank,銀行現(xiàn)金A Cash in Bank,客戶存款A(yù) Client Deposit,A的利息收入 Interest Income,A的利息支出 Interest Expense,貸款B Loan,B的利息支出 Interest Expense,應(yīng)收B Account Receivable,B的利息收入 Interest Income,所有者權(quán)益 Owner’s Equity,負債 Liability,收入 Revenue,Double Entry Accounting 復(fù)式記賬系統(tǒng),LargeScale Industrialization Management 大規(guī)模工業(yè)化經(jīng)營,Small Workshop Management 小作坊經(jīng)營,Manager = Owner 管理者=所有者 Single Entry System 簡式記賬系統(tǒng),Manager ≠ Owner 管理者≠所有者 Double Entry System 復(fù)式記賬系統(tǒng),A=? Oi + ? Li,Cash Account Beginning Balance 現(xiàn)金期初額 Cash Account Ending Balance 現(xiàn)金期末額,Industrial Revolution Activator 工業(yè)革命催化劑 Large scale financial resources and specialized skills synergy, addvalue efficiency of social fortune 資金資源與專業(yè)管理技能相結(jié)合， 社會財富增值效率； Ownership transfer, accommodate liquidity 所有權(quán)轉(zhuǎn)移，資金市場效率； Liability import financial leverage, accommodate different risk / return expectation. 債務(wù)引入財務(wù)杠桿，風(fēng)險/回報。,Financial Statements 財務(wù)報表,T0 : Cash0 + CA0 + FA0 = CL0 + LL0 + OE0 T1 : Cash0 + ?Cash + CA0 + ?CA + FA0 + ?FA Cash Flow Statement 現(xiàn)金流量表 = CL0 + ?CL + LL0 + ?LL + OE0 + ?OE Income Statement 損益表 Tn ……….,Balance Sheet 資產(chǎn)負債表,Revenue Expenses 收入 費用,,,時間,OE,LL,CL,Cash,CA,FA,T0,,T1,資產(chǎn)負債表,產(chǎn)品成本,銷售費用,管理費用,利潤,收入,,融資活動,投資活動,營運現(xiàn)金,期初現(xiàn)金余額,期末現(xiàn)金余額,股東權(quán)益變量,現(xiàn)金變量,科目,FA1,LL1,CL1,財務(wù)架構(gòu)概述,利息,稅,,盈利能力分析 Profitability Analysis,資產(chǎn)回報率 ROA,Net Income,Average Total Assets,凈利潤,平均總資產(chǎn),=,凈利潤,總收入,=,X,總收入,總資產(chǎn),利潤率,=,X,資產(chǎn)周轉(zhuǎn)率,=,Net Income,Total Revenue,X,Total Revenue,Total Assets,Profit Margin,=,X,Assets Turnover,周轉(zhuǎn)率分析 Turnover Analysis,資產(chǎn)周轉(zhuǎn)率Assets Turnover =,年度總收入Annual Revenue,年度平均總資產(chǎn) Annual Average Assets,年度應(yīng)收款銷售總額 Sales in A/R,平均應(yīng)收賬款 Average Account Receivable,年度產(chǎn)品成本 Total Product Cost,平均存貨額 Average Inventory,應(yīng)收賬款周轉(zhuǎn)率 Account Receivable Turnover =,存貨周轉(zhuǎn)率 Inventory Turnover =,固定資產(chǎn)周轉(zhuǎn)率 Fixed Assets Turnover =,總收入 Total Revenue,平均固定資產(chǎn) Average Fixed Assets,NOWC營運流動資金,=,應(yīng)收賬款 + 預(yù)付賬款 + 存貨 應(yīng)付賬款 預(yù)收賬款,現(xiàn)金 Cash,應(yīng)收賬款 Accounts Receivable,存貨 Inventory,預(yù)付賬款 Payment
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