商务会计 outcome 3 slides.pdf

BusinessAccounting:Advanced by Carrie Outcome 3 Outcome 3 OOuuttccoommee33 INTRODUCTION � Brieflyexamine the main users of financial information � Consider the reasons for needing the information and where in particular the required informationcan be found Users offinancial information the purpose offinancial information the purpose offinancial information tthheeppuurrppoosseeooffffiinnaanncciiaalliinnffoorrmmaattiioonn 1. evaluatethe performance of the company 2. assess theeffectiveness of the company 3. evaluatethe performance of management 4. assess economic stability 5. assess theliquidity ofthe company 6. estimatefuture prospects ofthe company 7. makecomparisons withother companies 8. checkcompliance withtaxationregulations 第 1 页 共 7 页 BusinessAccounting:Advanced by Carrie source offinancial information source offinancial information ssoouurrcceeooffffiinnaanncciiaalliinnffoorrmmaattiioonn statement ofincome statement ofincome ssttaatteemmeennttooffiinnccoommee � sales � cost of goods sold � business income andexpenses inorder todetermine thenet profit � allocationofprofit statement offinancial position statement offinancial position ssttaatteemmeennttooffffiinnaanncciiaallppoossiittiioonn � assets andliabilities of a company, inother words net assets‘ � how it isfinanced statement ofcash flow statement ofcash flow ssttaatteemmeennttooffccaasshh ffllooww � inflows and outflows of cash giving an indication of the liquidity and therefore future prospects of a company budgets budgets bbuuddggeettss � provide informationregardingfuture planned activity(not published externally) ratioanalysis