核心金融理论前导课-金融英语-财务报表.pdfVIP

全球财经 培训领导品牌 Financing Reporting and Analysis Financing Reporting and Analysis 1. An introduction of financial reporting 2. Financial reporting standards 3. In e statement 4. Balance sheet 5. Cash flow statement An introduction of financial reporting 财务报告概述 FRM学员服务部： 咨询： 邮箱：frm@ 网站： 全球财经 培训领导品牌 financial reporting and analysis 1. Financial reporting is to provide information about a panys performance, financial position, and changes in financial position that is useful to a wide range of users in making economic decisions. 2. Financial statement analysis is to use financial reports prepared by panies, bined with other information, to evaluate the past, current, and potential performance and financial position of a pany for the purpo f making investment, credit, and other economic decisions. Vocabulary Performance • n. 性能；绩效；表演；执行 • performance management 绩效管理；业绩 管理 • The bank blamed losses at its US investment bank for its poor performance. evaluate • vt. 评价；估价；求…的值 • vi. 评价；估价 Functions of financial analysis • Evaluating an equity investment for inclusion in a portfolio. • Evaluating a merger or acquisition candidate. • Evaluating a subsidiary or operating division of a parent pany. •