财务的报表与财务分析(中英文).pptVIP

Chapter 2 3 Financial Statements and Analysis (財務報表與財務分析) The Stockholders’ Report The guidelines used to prepare and maintain financial records and reports are generally accepted accounting principles (GAAP)(用於準備與維持財務記錄及報告的指導方針是一般會計原則(GAPP)). Sources of Financial Information (財務資訊的來源) Annual Report (年報：主要的資訊來源):年報中包括2種資訊 公司總經理的公開信(letter to stockholders) 4種基本的財務報表(financial statements) 美國的證管會(SEC) 臺灣的金管會 2.1-2.2 The Balance Sheet Income Statement (資產負債表損益表) The income statement provides a financial summary of a company’s operating results during a specified period.(流量的觀念) The balance sheet