cin_0322_会计报表和财务管理.pptVIP

会计报表和财务管理 会计报表和财务管理 会计报表 资产负债表，损益表，现金流量表 常用会计指标 Du Pont Chart 流行财务模型介绍 EVA MVA; CAPM SML;Gorden Model 企业兼并 Why(Synergy),Which Types How(Example,Case Study) Balance Sheet: Assets Balance Sheet:Liabilities and Equity Income Statement(P/L Sheet) Statement of Cash Flow(1997) Statement of Cash Flows (1997) The Du Pont system focuses on: Expense control Asset utilization Debt utilization Du Pont Equations ROA=Profit margin*Total assets turnover ROE=ROA*Equity multiplier ROE=(Profit margin)(Total asset turnover)(Equity multiplier) =Net income/sales*sales/Total Assets*Total assets/Common e