青岛农业大学经济与管理学院财务管理英文课件 chapter3.pptVIP

Topic 3:Interpreting Financial Statements 3. Interpreting Financial Statements 3.1Basics of Annual Reports and Financial Statements 年度报表和财务报表的基础 3.2Balance Sheet 资产负债表 3.3Income Statement 利润表 3.4Statement of Retained Earnings 留存收益表 3.5Statement of Cash Flow 现金流量表 3.1 Basics of Annual Reports and Financial Statements Stakeholders: Lenders Equity investors Suppliers Customers Employees The firm’s management Lenders carefully scrutinize a firm’s statements to assess the likelihood that the firm can repay the principal and pay the interest when due over the life of a loa