非财务经理的财务培训.pptVIP

第三部分Chapter Three现代财务信息系统 Financial Information Systems 第二十一页，共三十七页。 财务会计 Financial Accounting 财务会计 Financial Accounting 使用者 Users 企业的外部人士--股东, 债权人等 External users of information - usually shareholders, financial analysts, and creditors 通用会计准则 Generally Accepted Accounting Principles 受会计准则监管 Compliance with generally accepted accounting principles 时间焦点 Future versus Past 使用过去会计期间的数据评估管理 者的表现 Uses historical data in evaluating performance of the firm and its managers by outsiders 报告需求 Reporting Requirements 规则中要求的信息 呈现的内容 Detail Presented 呈现的是汇总数据 Regulations often specify how much information is enough Summary data are presented 第二十二页，共三十七页。 管理会计 Managerial Accounting 管理会计 Managerial Accounting Internal users of information- usually managers. Need not comply with generally accepted accounting principles Uses estimates of the future for decision making and historical data for internal performance evaluation. Internal cost/benefit evaluation determines how much information is enough 内部费用和利润评估所需的信息 More detailed data are required about product costs, revenues, and profits. 使用者 Users 企业的内部人士--通常是管理者 不受会计准则监管 通用会计准则 Generally Accepted Accounting Principles 时间焦点 Future versus Past 使用预计的数据作决策依据, 历史数据 作内部管理评估 对于产品成本\收入\利润需要更具体 的数据 报告需求 Reporting Requirements 呈现的内容 Detail Presented 第二十三页，共三十七页。 Financial Reports Format报表格式 Assets 资产 Liability 负债 Owner’s Equity 所有者权益 Balance Sheet 资产负债表 Income Statement 损益表 收入 Revenue 减: 支出 Cost 利润 Profit Do the company and individual belong to owner’s equity or liability? 我们所在单位\个人是股东的资产,还是负债? 第二十四页，共三十七页。 The Two Dealing Companies Financial Reports 两个交易公司的财务报表 资产 Assets 负债 Liability 所有者权益 Owner’s Equity 收入 Revenue 减: 支出 Cost 公司Company 资产 Assets 减: 支出 Cost 银行 Bank 银行现金A Cash in Bank 客户存款A Client Deposit A的利息收入 Interest Income A的利息支出 Interest Expense 贷款B Loan B的利息支出 Interest Expense 应收B Account Receivable B的利息收入 Interest Income 所有者权益 Owner’s Equity 负债 Liability 收入 Rev