公司理财公式总结（一）.pdfVIP

Assets = Liabilities + Stockholders’ Equity Assets = (Current + Fixed) Assets Net Working Capital= Current Assets – Current Liabilities Revenues - Expenses = Income Sales or Revenues(-) Cost of goods sold(=) Gross profit 毛利(-) Administrative/marketing costs 行 政管理/营销成本, Depreciation 折旧(=) Operating Profit 营业利润(-) Interests, Taxes (=) Net income 净收益(-) Dividends to preferred stocks(=) Earning available to common shareholders Cash Flow From Assets (CFFA) = Cash Flow to Creditors + Cash Flow to Stockholders Cash Flow From Assets = Operating Cash Flow 营运现金流量– Net Capital S