财务管理培训课件(PPT 页).pptxVIP

企 管 十 六 讲（05）财务管理胡 斌财务管理财务报表及其分析货币的时间价值及其运用投资风险价值投资决策的衡量权益资本筹资负债筹资资本成本与资本结构流动资金管理股利决策企业财务目标1、生存目标——企业只有生存，才可能获利2、发展目标——企业在发展中求生存3、获利目标——企业必须能够获利，才有存在的价值1、利润最大化2、股东财富最大化3、企业价值最大化（最优）财务报表概述财务报表资产负债表损益表现金流量表财务状况经营成果现金流量资产负债所有者权益收入成本费用利润现金流入现金流出资产负债表balance sheetbalance sheet is a summary of the financial balances of a company, it is the only statement which applies to a single point in time of a business calendar year.A standard company balance sheet has three parts: assets, liabilities and ownership equity. The main categories类别 of assets are usually listed first, and typically in order of liquidity流动性. Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation net worth= assets- liabilities.资产负债表balance sheet 资产负债表的编制原理是资产=负债+所有者权益会计恒等式。它既是一张平衡报表，反映资产总计（左方）与负债及所有者权益总计（右方）相等；又是一张静态报表，反映企业在某一时点的财务状况，如月末或年末。通过在资产负债表上设立年初数和期末数栏，也能反映出企业财务状况的变动情况。Sample Small Business Balance Sheet/wiki/Balance_sheet#cite_note-10[10]资产负债表资产负债表结构流动资产流动负债债权人长期负债资产长期投资所有者权益（净资产）固定资产股东其他资产资产= 负债 + 所有者权益资金的占用资金的来源资产=负债+所有者权益利润表概述利润表又称损益表，是用来解释企业的利润是如何产生的。利润表记载企业在一定时期内收入、成本费用和非经营性的损益，从中可以看出企业产生的净利润（或净亏损）。 损益表遵循的会计等式：利润 = 收入－成本费用a cash flow statementIn financial accounting, cash flows statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents现金等价物, and breaks the analysis down to operating, investing, and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. The statement captures捕获 both the current operating results and the accompanying changes in the balance sheet. As an analytical tool, the statement of cash flows is useful in determining the short-term viability生存能力 of a company, particularly its ability to pay bills. 现金流量表概述反映在一定会计期间内企业现金和现金等价物流入和流出的报表，体现了企业资产的流动性 企业的血液，贯穿企业经营的全过程中 以收付实现制作为记录原则 现金流量表遵循的会计等式：现金净流量 = 现金流入－