英语培训讲义公司财务报表Financial Statemnt.pptVIP

Financial Statements By Zhangxian, Finance Dept. Learning objectivesThe Purpose of this presentation is to help you better understand the data included in financial reports. After this chapter, you should be able to: Explain elements of financial statement. Describe three common F/S Identify three type of business activities Recognize common accounting jargon Evaluate your financial health: income, spending, wealth Use financial ratios to evaluate your financial strength and progress. Topic Outline Part1 Users of financial statements Elements of financial statements Useful accounting jargon Business cycle Part2 Personal financial statements Identify the factors that affect your cash flows Financial ratios Achieving Financial Goals through Planning Users of Financial Information Internal Users ? managers plan, organize and run a business. External Users ? Investors ? Creditors ? Others – Taxing authorities – Regulatory agencies – Customers – Labor unions – Economic planners Elements of Financial Statements Balance sheet 资产负债表 - reports the assets, liabilities, and stockholders equity at a specific date Income statement 损益表 - reports the results of operations for a specific period of time Statement of changes in equity 所有者权益变动表 Cash flow statement 现金流量表 - reports the cash receipts and payments for a specific period of time Accounting policies 会计政策 Notes 报表附注 - the footnotes provide more detailed information about the financial statements. An Example: Dell Abbreviated Balance Sheet Assets: Current Assets: $7,681.00 Non-Current Assets: $3,790.00 Total Assets: $11,471.00 Liabilities: Current Liabilities: $5,192.00 LT Debt Other LT Liab.: $971.00 Equity: $5,308.00 Total Liab. and Equity: $11,471.00 An Example: DellAbbreviated Income Statement Sales $25,265.00 Costs of Goods Sold -$19,891.00 Gross Profit $5,374.00 Cash operating expense -$2,761.00 EBITDA 2,613.