非财务人员财务培训12103702-PPT（荐）.ppt

? Copyright year Cooper. All rights reserved. - 1 - 3/26/2017x Finance for Non-finance Level 1 - Financial Basics 财务基础? Copyright year Cooper. All rights reserved. - 2 - 3/26/2017 Overview ?Financial Statements 财务报表- Balance Sheet 资产负债表- e Statement 利润表- Cashflow Statement 现金流量表?Base Cost & Variable Cost 固定成本和变动成本?Measurements 衡量指标? Copyright year Cooper. All rights reserved. - 3 - 3/26/2017 Financial Statements 财务报表 e Statement e Statement Y2K Y2K 2000 2000 年利润表年利润表 Cashflow Statement Cashflow Statement Y2K Y2K 2000 2000 年现金流量表年现金流量表 End of 1999 End of 1999 End of 2000 End of 2000 Balance Balance Sheet Sheet 资产负债表资产负债表(End of (End of 1999) 1999) 1999 1999 年底年底 Balance Balance Sheet Sheet 资产负债表资产负债表(End of (End of 2000) 2000) 2000 2000 年底年底?资产负债表显示一个企业在某一时间点的财务状况 - 该企业如何有效地管理资产和债务?利润表显示某一段时间里一个企业的收入和费用支出的情况- 该企业如何赚取利润。?现金流量表列出了某一段时间里一个企业的现金来源和使用情况。? Copyright year Cooper. All rights reserved. - 4 - 3/26/2017 Financial Structure 费用 Expenses 负债 Liabilities 资产 Assets 权益 Equity 收入 Revenues ? Copyright year Cooper. All rights reserved. - 5 - 3/26/2017 Overview ?Financial Statements 财务报表- Balance Sheet 资产负债表- e Statement 利润表- Cashflow Statement 现金流量表?Base Cost & Variable Cost 固定成本和变动成本?Measurements 衡量指标? Copyright year Cooper. All rights reserved. - 6 - 3/26/2017 Balance Sheet 资产负债表?Balance sheets are typically prepared at the end of an accounting period ., month- end, quarter-end, and year-end. 资产负债表通常在一个会计时段末准备,如月末,季度末和年末。?There are three main sections of a balance sheet - assets, liabilities, and owners' equity . These sections form the balance sheet equation 资产负债表的三要素: - 资产、负债和所有者权益? Copyright year Cooper. All rights reserved. - 7 - 3/26/2017 Accounting Equation 会计等式 ASSETS 资产 LIABILITIE S负债 OWNERS ’ EQUITY 所有者权益 ASSETS = LIABILITIES + OWNERS ’ EQUITY 资产= 负债+ 所有者权益企业资金的来源企业资金的运用? Copyright year Cooper. All rights reserved. - 8 - 3/26/2017 ASSETS = LIABILITIES + OWNERS ’ EQUITY 资产= 负债+ 所有者权益资产是有经济价值的资源,企业使