财务基础知识Finance Fundamental knowledge,演讲稿.pptVIP

The Balance Sheet (B/S)资产负债表 Describes a company’s financial status at a certain point in time 表述企业在某个时间点的资产和融资状况 Assets 资产 What I possess 企业拥有多少资产 Liabilities Equity 负债及权益 How I finance it 企业如何获得融资 = The Cash Flow Statement 现金流量表 + Net Income 净收入 + Depreciation Provisions 折旧和预提 = Cash Flow from Operating Activities 经营行为所产生的现金 +/- Change in Accounts Receivable 应收帐款的变化 +/- Divestment / Investments 投资 / 撤资 = Cash Flow from investing Activities 投资行为所产生的现金 +/- Change in Inventories 存货的变化 +/- Change in Accounts Payables 应付帐款的变化 = Closing Balance Cash 期初现金余额 + Opening Balance Cash 期初现金余额 = Gross Cash Flow 现金基本流量 P L B/S B/S B/S B/S P L Statement of the cash gained and used during a certain period of time 表述某一段时间内的现金收入和支出状况 +/- Cash Flow from Financing 融资行为的现金流 Assets资产 TOTAL ASSETS 总资产 Fixed Assets 固定资产 Cash 现金 Accounts Receivable 应收帐款 Inventories 存货 Assets was the resource controlled by company for future benefit 资产是由一个公司所拥有及控制并能带来未来收益的资源 Liabilities Equities负债和权益 TOTAL LIABILITIES EQUITY 负债和权益 Share Capital 注册资本 Retained Earnings 保留盈余 Loans 银行贷款 Accounts Payable 应付帐款 How the assets are financed 公司如何融资获得资产 Accounts Receivable 应收帐款 Inventory 存货 - Raw material 原材料 - Finished Goods 产成品 Fixed Assets 固定资产 - Land Building 房屋土地 - Plant Equipm.生产设备 Accounts Payable 应付帐款 Debt 贷款利息 - Short term 短期 - Long term 长期 Equity 权益 Share Capital 实收资本 Retained Earnings 保留盈余 Assets 资产 Liabilities 负债 Sales 销售收入 - Cost of Goods Sold 销售成本 = Gross Income 毛利 - SGA Exp. 销售管理费用 - Depreciation Expense 折旧 = Operating Income 营业利润 + Interest Income 利息收入 - Interest Expense 利息支出 = Earnings Before Taxes 税前利润 - Income Taxes 所得税 Profit Loss 利润表 Cash 现金 = Net Income 净利润 Profit Loss vs. Balance Sheet利润表和资产负债表的关联 Other Liability 其他负债 Example举例说明 Company A was newly founded to provide cleaning service for community. The owners injected $ 1,000 cash as capital. It has done the following transactions during its first month: Provided cleaning services of value $ 400, for which cash