财务指标解析.ppt

Financialperformanceinterpretation财务指标解析

2财务状况分析Financialpositionanalysis盈利能力分析Profitabilityanalysis现金流分析Cashflowanalysis财务报表Financialstatements341目录Content营运能力分析Analysisofoperatingcapacity5

1.财务报表

Financialstatements

财务报表概述财务报表(Financialstatements)资产负债表(Balancesheet)损益表(ProfitLoss)现金流量表(Cashflowstatement)资产Assets负债Liabilities所有者权益Owner‘sEquity财务状况经营成果现金流量收入Revenue成本费用Cost/Expense利润Netincome现金流入Cashinflow现金流出Cashoutflow

资产负债表资产负债表表示企业在一定日期的财务状况（即资产、负债和股东权益的状况）的会计报表。Statementoffinancialposition(balancesheet)providedinformationaboutanentity’sassets,l