[英语学习]财务管理英语chapter3.pptVIP

Chapter 3 Interpreting financial statements Basics of Annual Reports and Financial Statements Basics of Annual Reports and Financial Statements Employees are worried about whether the firm can meet future pension. Manager ----the most important user reason: using data from the statements to make decisions. to determine incentives and rewards to allocate capital investment in firm’s segment or divisions The Income Statement Non-Cash Items Depreciation (折旧费用) is the most apparent. No firm ever writes a check for “depreciation.” Another non-cash item is de