商业原理导论6第六课 财务报表幻灯片课件.pptVIP

费用(expense) 企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。 备注:经济学讲成本(cost)，会计学讲费用，二者概念有所不同。 Eg. 比萨饼店的费用：外购比萨饼原材料的支出、员工工资、偿还银行利息支出、税金等 6.3 利润表 利润(profit/earning) 企业在一定会计期间的经营成果。 备注：经济学和会计学的利润概念不同，经济学考虑隐性成本。 6.3 利润表 例：宝洁的利润表 Amounts in millions except per share amounts; Years ended June 30 2010 2009 2008 Net Sales $78,938 $76,694 $79,257 Cost of products sold 37,919 38,690 39,261 Selling, general and administrative expense 24,998 22,630 24,017 Operating Income 16,021 15,374 15,979 Interest expense 946 1,358 1,467 Other non-operating income/(expense), net (28) 397 373 Earnings From Continuing Operations Before Income Taxes 15,047 14,413 14,885 Income taxes on continuing operations 4,101 3,733 3,594 Net Earnings From Continuing Operations 10,946 10,680 11,291 Net Earnings From Discontinued Operations 1,790 2,756 784 Net Earnings $12,736 $13,436 $12,075 现金流量表(Statements of Cash Flows) 反映企业在一定时期内现金收入和现金支出情况。 6.4 现金流量表 商业原理导论六 名企求职规划与培训 财务报表(Financial statements): 反映企业某一特定日期财务状况和某一特定时期经营成果、现金流量状况的书面文件。 4张表+附注：一套完整的财务报表包括资产负债表、利润表、现金流量表、所有者权益变动表和财务报表附注。 第六课： 财务报表 资产负债表(Balance Sheet)： 反映企业在一定日期(通常为各会计期末)的财务状况。 资产=负债+所有者权益 6.1 资产负债表 1.资产(asset)： 企业拥有和控制的、能够用货币计量、并能够给企业带来经济利益的经济资源。 Eg. 比萨饼店的资产：如现金、冰箱里的比萨饼 、桌椅、收款机、送货车等 6.1 资产负债表 例：宝洁Balance Sheet中的资产部分 Amounts in millions; June 30, 2011 Assets 2010 2009 Current Assets Cash and cash equivalents $2,879 $4,781 Accounts receivable 5,335 5,836 Inventories Materials and supplies 1,692 1,557 Work in process 604 672 Finished goods 4,088 4,651 Total inventories 6,384 6,880 Deferred income taxes 990 1,209 Prepaid expenses and other current assets 3,194 3,199 Total Current Assets 18,782 21,905 Property, Plants And Equipment Buildings 6,868 6,724 Machinery and equipment 29,294 29,042 Land 850 885 Total property, plant and equipment 37,012 36,651 Accumulated depreciation (17,768) (17,189) Net Property, Plants And Equipment 19,244 19,462 Goodwill And Other Intangible Assets G