非财务人员的财务培训(ppt81页).pptx

Finance for Non-finance Training 非财务人员的财务培训;Content 内容;运作模式 ;Systems of accountability – financial processes;Linking Business Process to Financials;Linking Business Process to Financials;Linking Business Process to Financials;Linking Business Process to Financials;Linking Business Process to Financials;Finance Control 财务控制;报表分析 ;Financial Statements 财务报表;Income Statement 损益表 ;变动成本 Packaging Hourly Workers Outsourced Parts Raw Material;A table, chair and bench manufacturer summarized the transactions during March:;Answer 答案 ;Assets 资产 Cash 现金 Receivables 应收帐款 Inventory 库存 Plant & Equipment 固定资产 Other Assets 其他资产 Liabilities 负债 Payables 应付帐款 Short-term Debt 短期借款 Long-term Debt 长期借款 Owners Equity 所有者权益 Capital Stock 实收资本 Retaining Earnings 留存收益;Net Income 净利润 + Depreciation 折旧 + Operating Activity 营运现金流 Receivables Reduced 应收帐款减少 Inventory Reduced 库存减少 Payables Increased 应付帐款增加 =Total Operating Cash Flow 营运现金流(CFOA) + Investing Activity 投资现金流 + Financing Activity 融资现金流 = Total Cash Flow 总现金流;Financial Statements Analysis Terms报表分析术语; 2009 2008 销售 $100 $ 90;;;;;CM Analysis 毛利分析;CM Analysis 毛利分析;Sales Mix 销售组合;Sales Mix 销售组合;;财务决策 ;;[ Example 例] On Jan 1, 1999, Mike puts USD 1,000.00 in Bank A as one year time deposit at interest rate of 5% p.a. At the due date, Mike receives USD 1,050.00 for both principal and interest. 1999年1月1日，Mike将1000元存入银行作一年期的定期存款，年利率为5%。到期时，Mike将收到本金和利息共计1050元;在很多时候你都会用到现值(FV)和将来值(FV) 投资 支付条件 贷款 租赁 债券;Simple Interest单利;FV = future value at the end of the period 将来值 PV = present or today’s value 现值 i = interest rate 利率 n = number of periods of time 时间;[ Example 例] Jenny’ s salary in 1997 was RMB2000. Each year she got a salary raise at 12%. How much was Jenny’ salary in 2001? Jenny在1997年的薪水为2000元。以后每年她有12%的升幅。问Jenny在2001年的薪水为多少？;FV = ( 1+ i )n * PV 将来值 = ( 1+ 利率 )年数 * 现值 ;PV = FV / ( 1+ i )n;PV and FV 现值和将来值;Practice;;国内贸易 预付 款到发货/现金销售 赊销 - 赊销 - 商业承兑汇票 - 银行承兑汇票 多种付款条件合并 ;Exporter; 利息损