财务基础知识培训(powerpoint 72页).pptx

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1、 Copyright year Cooper.All rights reserved.-1-11/8/2022 Finance for Non-financeFinance for Non-financeLevel 1-Financial BasicsLevel 1-Financial Basics财务基础财务基础 Copyright year Cooper.All rights reserved.-2-11/8/2022 OverviewOverviewFinancial Statements Financial Statements 财务报表财务报表 -Balance Sheet-Bala

2、nce Sheet 资产负债表资产负债表 -Income Statement-Income Statement 利润表利润表 -Cashflow Statement-Cashflow Statement 现金流量表现金流量表Base Cost&Variable Cost Base Cost&Variable Cost 固定成本和变动成本固定成本和变动成本Measurements Measurements 衡量指标衡量指标 Copyright year Cooper.All rights reserved.-3-11/8/2022 Financial Statements Financial S

3、tatements 财务报表财务报表Income Statement Y2KIncome Statement Y2KIncome Statement Y2KIncome Statement Y2K2000200020002000年利润表年利润表年利润表年利润表Cashflow Statement Y2KCashflow Statement Y2KCashflow Statement Y2KCashflow Statement Y2K2000200020002000年现金流量表年现金流量表年现金流量表年现金流量表End of 1999End of 1999End of 1999End of 19

4、99End of 2000End of 2000End of 2000End of 2000Balance SheetBalance SheetBalance SheetBalance Sheet资产负债表资产负债表资产负债表资产负债表(End of 1999)(End of 1999)(End of 1999)(End of 1999)1999199919991999年底年底年底年底Balance SheetBalance SheetBalance SheetBalance Sheet资产负债表资产负债表资产负债表资产负债表(End of 2000)(End of 2000)(End of

5、2000)(End of 2000)2000200020002000年底年底年底年底资产负债表资产负债表显示一个企业在某一时间点的财务状况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该企业如何有效地管理资产和债务理资产和债务利润表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-该企业如何赚该企业如何赚取利润。取利润。现金流量表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。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.-4-11/8/20

6、22 本资料来源 Copyright year Cooper.All rights reserved.-5-11/8/2022 Financial StructureFinancial Structure费用费用Expenses负债负债Liabilities资产资产Assets权益权益Equity收入收入Revenues Copyright year Cooper.All rights reserved.-6-11/8/2022 OverviewOverviewFinancial Statements Financial Statements 财务报表财务报表 -Balance Sheet-B

7、alance Sheet 资产负债表资产负债表 -Income Statement-Income Statement 利润表利润表 -Cashflow Statement-Cashflow Statement 现金流量表现金流量表Base Cost&Variable Cost Base Cost&Variable Cost 固定成本和变动成本固定成本和变动成本Measurements Measurements 衡量指标衡量指标 Copyright year Cooper.All rights reserved.-7-11/8/2022 Balance Sheet Balance Sheet 资

8、产负债表资产负债表Balance sheets are typically prepared at the end of Balance sheets are typically prepared at the end of an accounting period i.e.,month-end,quarter-end,an accounting period i.e.,month-end,quarter-end,and year-end.and year-end.资产负债表通常在一个会计时段末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。准备，如月末，季度末和年末。There a

9、re three main sections of a balance sheet-There are three main sections of a balance sheet-assets,assets,liabilities,and owners equityliabilities,and owners equity.These sections form the.These sections form the balance sheet equationbalance sheet equation 资产负债表的三要素：资产负债表的三要素：-资产资产、负债负债和和所有者权益所有者权益

10、Copyright year Cooper.All rights reserved.-8-11/8/2022 Accounting Equation Accounting Equation 会计等式会计等式ASSETSASSETS资产资产LIABILITIESLIABILITIES负债负债OWNERS OWNERS EQUITYEQUITY所有者权所有者权益益ASSETS=LIABILITIES+OWNERS EQUITYASSETS=LIABILITIES+OWNERS EQUITY资产资产 =负债负债 +所有者权益所有者权益企企业业资资金金的的来来源源企企业业资资金金的的运运用用 Copy

11、right year Cooper.All rights reserved.-9-11/8/2022 ASSETS=LIABILITIES+OWNERS EQUITYASSETS=LIABILITIES+OWNERS EQUITY资产资产 =负债负债 +所有者权益所有者权益资产资产是有经济价值的是有经济价值的资源，企业使用它们资源，企业使用它们来取得利润和资金来取得利润和资金负债负债是企业用借款或是企业用借款或延期付款方式从第三延期付款方式从第三方或产品方或产品/服务的供服务的供应商处取得的资金应商处取得的资金业主权益业主权益，包括企业，包括企业所有者所有者(即即“投资者投资者”)”)用用投资

12、方式所提供的资投资方式所提供的资金和企业所留存的那金和企业所留存的那部分属于投资者所有部分属于投资者所有的利润的利润Accounting Equation Accounting Equation 会计等式会计等式 Copyright year Cooper.All rights reserved.-10-11/8/2022 Balance Sheet Balance Sheet 资产负债表资产负债表Current AssetsCurrent Assets流动资产流动资产Long-term AssetsLong-term Assets长期资产长期资产Current LiabilityCurren

13、t Liability流动负债流动负债Long-term LiabilityLong-term Liability长期负债长期负债OwnersEquityOwnersEquity所有者权益所有者权益Cash Cash 现金现金A/R A/R 应收帐款应收帐款Inventory Inventory 存货存货Other Current AssetsOther Current Assets其他流动资产其他流动资产Fixed Assets Fixed Assets 固定资产固定资产Other Long-term Assets Other Long-term Assets 其他长期资产其他长期资产A/P

14、A/P应付帐款应付帐款Accrued ExpenseAccrued Expense预提费用预提费用Tax PayableTax Payable应付税金应付税金Short-term BorrowingShort-term Borrowing短期借款短期借款Other non-current Liab.Other non-current Liab.其他其他长期负债长期负债Capital StockCapital Stock股本股本Retained EarningRetained Earning留存收益留存收益Other current Liab.Other current Liab.其他流动负债其

15、他流动负债Long-term BorrowingLong-term Borrowing长期借款长期借款 Copyright year Cooper.All rights reserved.-11-11/8/2022 CashCash现金现金$15,000$15,000Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExample第一年，第一年，1 1月月1 1日日你一直想要有自己的事业。终你一直想要有自己的事业。终于你攒了于你攒了$15,000,$15,000,注册开了一家匹注册开了一家匹萨店萨店 Speedy-Pizza.

16、Speedy-Pizza.你在银行以你在银行以Speedy-PizzaSpeedy-Pizza的名义开的名义开了一个帐户，存入了一个帐户，存入$15,000.$15,000.资产负债表的变化：资产负债表的变化：1.Speedy-Pizza1.Speedy-Pizza这个实体有资产这个实体有资产-银行银行存款存款$15,000.$15,000.2.2.作为业主，你对该店的资产作为业主，你对该店的资产-银银行存款，享有相应的权益，数行存款，享有相应的权益，数额也是额也是$15,000.$15,000.Copyright year Cooper.All rights reserved.-12-11/

17、8/2022 CashCash现金现金$15,000$15,000Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExample第一年，第一年，1月月31日日估计到匹萨店的启动资金还不估计到匹萨店的启动资金还不够，你又向银行贷款够，你又向银行贷款$17,500.资产负债表的变化：资产负债表的变化：1.Speedy-Pizza1.Speedy-Pizza这个实体的资产这个实体的资产-银行银行存款又多了存款又多了$17,500.$17,500.2.2.匹萨店欠银行匹萨店欠银行$17,500,$17,500,即负债即负债$17,5

18、00$17,500CashCash现金现金$17,500$17,500Loan PayableLoan Payable借款借款$17,500$17,500CashCash现金现金$32,500$32,500 Copyright year Cooper.All rights reserved.-13-11/8/2022 Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExampleLoan PayableLoan Payable借款借款$17,500$17,500第一年，第一年，2 2月月28 28日日用匹萨店的银行存款，你购

19、买了用匹萨店的银行存款，你购买了一个烤匹萨的炉子一个烤匹萨的炉子($2,600)面粉，西红柿，蔬菜，肉和奶面粉，西红柿，蔬菜，肉和奶酪酪($1,200)资产负债表的变化：资产负债表的变化：1.Speedy-Pizza1.Speedy-Pizza有了一项新的资产有了一项新的资产-匹萨匹萨炉炉2.Speedy-Pizza 2.Speedy-Pizza 有了另一项新资产有了另一项新资产-存存货货,由由面粉，西红柿，蔬菜，肉和面粉，西红柿，蔬菜，肉和奶酪组成。奶酪组成。3.银行存款减少了银行存款减少了,用于支付新买用于支付新买的资产。的资产。CashCash现金现金$32,500$32,500Cash

20、Cash现金现金$28,700$28,700InventoryInventory存货存货$1,200$1,200Equipment Equipment 设备设备$2,600$2,600 Copyright year Cooper.All rights reserved.-14-11/8/2022 InventoryInventory存货存货$1,200$1,200Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExampleLoan PayableLoan Payable借款借款$17,500$17,500Equipment

21、 Equipment 设备设备$2,600$2,600CashCash现金现金$28,700$28,700第一年，第一年，3 3月月31 31日日你在店里烤制匹萨出售，你在店里烤制匹萨出售，3月份月份的运营结果如下：的运营结果如下：售出匹萨售出匹萨70个，收到销售款个，收到销售款$700.消耗了面粉，西红柿及其他存消耗了面粉，西红柿及其他存货共计货共计$420用来制作售出的用来制作售出的70个匹萨。个匹萨。资产负债表的变化：资产负债表的变化：1.1.你收到你收到$700$700现金现金2.2.你消耗了你消耗了$420$420原料用来制匹萨原料用来制匹萨3.3.你获得收益你获得收益$280$28

22、0InventoryInventory存货存货$780$780Cash Cash 现金现金$420$420Cash Cash 现金现金$280$280留存收益留存收益$280$280 Copyright year Cooper.All rights reserved.-15-11/8/2022 Cash Cash 现金现金$420$420Cash Cash 现金现金$280$280CashCash现金现金$28,700$28,700Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExampleLoan PayableLoan

23、 Payable借款借款$17,500$17,500Equipment Equipment 设备设备$2,600$2,600InventoryInventory存货存货$780$780留存收益留存收益$220$220CashCash现金现金$29,400$29,400Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000Loan PayableLoan Payable借款借款$17,500$17,500留存收益留存收益$280$280ASSETS=LIABILITIES+OWNERS ASSETS=LIABILITIES+OWNERS EQUI

24、TYEQUITY资产资产 =负债负债 +所有者权益所有者权益 Copyright year Cooper.All rights reserved.-16-11/8/2022 Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExampleLoan PayableLoan Payable借款借款$17,500$17,500Equipment Equipment 设备设备$2,600$2,600留存收益留存收益$220$220CashCash现金现金$29,400$29,400Paid-in-CapitalPaid-in-Capi

25、tal注册资本注册资本$15,000$15,000Loan PayableLoan Payable借款借款$17,500$17,500留存收益留存收益$280$280第一年，第一年，4 4月月5 5日日向向BBQ公司赊购饮料公司赊购饮料200瓶，价瓶，价格格$1，以供销售。，以供销售。资产负债表的变化：资产负债表的变化：1.1.存货增加饮料共计存货增加饮料共计$200。2.欠欠BBQ公司公司$200。应付帐款应付帐款$200$200InventoryInventory存货存货$200$200InventoryInventory存货存货$780$780 Copyright year Cooper

26、.All rights reserved.-17-11/8/2022 Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExampleLoan PayableLoan Payable借款借款$17,500$17,500Equipment Equipment 设备设备$2,600$2,600留存收益留存收益$220$220CashCash现金现金$29,400$29,400Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000Loan PayableLoan Payable借款借

27、款$17,500$17,500留存收益留存收益$280$280应付帐款应付帐款$200$200InventoryInventory存货存货$980$980第一年，第一年，4 4月月30 30日日4月份的运营如下：月份的运营如下：售出匹萨售出匹萨60个个(价格价格$10)，饮料，饮料80瓶瓶(价格价格$2)，收到销售款，收到销售款$760.消耗了面粉，西红柿及其他存货消耗了面粉，西红柿及其他存货共计共计$360用来制作售出的用来制作售出的60个匹个匹萨。萨。资产负债表的变化：资产负债表的变化：1.1.你收到你收到$760$760现金现金2.2.你消耗了存货你消耗了存货$440($360$440(

28、$360原料原料,$80,$80饮饮料料)。3.3.你获得收益你获得收益$320$320InventoryInventory存货存货$540$540Cash Cash 现金现金$440$440Cash Cash 现金现金$320$320留存收益留存收益$320$320 Copyright year Cooper.All rights reserved.-18-11/8/2022 Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000ExampleExampleLoan PayableLoan Payable借款借款$17,500$17,500E

29、quipment Equipment 设备设备$2,600$2,600CashCash现金现金$29,400$29,400Paid-in-CapitalPaid-in-Capital注册资本注册资本$15,000$15,000Loan PayableLoan Payable借款借款$17,500$17,500留存收益留存收益$600$600应付帐款应付帐款$200$200InventoryInventory存货存货$980$980InventoryInventory存货存货$540$540Cash Cash 现金现金$320$320CashCash现金现金$30,160$30,160Speed

30、y-PizzaSpeedy-Pizza资产负债表资产负债表(4/30,Y1)资产资产银行存款银行存款$30,160存货存货540设备设备2,600合计合计$33,300负债和业主权益负债和业主权益应付帐款应付帐款$200短期借款短期借款17,500注册资本注册资本15,000留存收益留存收益600合计合计$33,300 Copyright year Cooper.All rights reserved.-19-11/8/2022 OverviewOverviewFinancial Statements Financial Statements 财务报表财务报表 -Balance Sheet-B

31、alance Sheet 资产负债表资产负债表 -Income Statement-Income Statement 利润表利润表 -Cashflow Statement-Cashflow Statement 现金流量表现金流量表Base Cost&Variable Cost Base Cost&Variable Cost 固定成本和变动成本固定成本和变动成本Measurements Measurements 衡量指标衡量指标 Copyright year Cooper.All rights reserved.-20-11/8/2022 Income Statement Income Stat

32、ement 利润表利润表利润表反映了企业在利润表反映了企业在某一段时间内某一段时间内的运营活动的结果。通常的运营活动的结果。通常利润表可按月，按季度或按年编制。利润表可按月，按季度或按年编制。Income Statement Y2KIncome Statement Y2KIncome Statement Y2KIncome Statement Y2K2000200020002000年利润表年利润表年利润表年利润表End of 1999End of 1999End of 1999End of 1999End of 2000End of 2000End of 2000End of 2000Bala

33、nce SheetBalance SheetBalance SheetBalance Sheet资产负债表资产负债表资产负债表资产负债表(End of 1999)(End of 1999)(End of 1999)(End of 1999)1999199919991999年底年底年底年底Balance SheetBalance SheetBalance SheetBalance Sheet资产负债表资产负债表资产负债表资产负债表(End of 2000)(End of 2000)(End of 2000)(End of 2000)2000200020002000年底年底年底年底TimeTime

34、TimeTime Copyright year Cooper.All rights reserved.-21-11/8/2022 Income Statement Income Statement 利润表利润表Two principal parts to an income statement-Two principal parts to an income statement-RevenueRevenue and and ExpensesExpenses利润表的两大要素：收入和费用利润表的两大要素：收入和费用Revenue Revenue 收入收入-Expenses-Expenses 费用费

35、用=Net Income(Loss)=Net Income(Loss)净利润净利润(净亏损净亏损)Revenue收入收入Revenue收入收入Expenses费用费用NetIncome净收入净收入NetLoss净亏损净亏损Expenses费用费用 Copyright year Cooper.All rights reserved.-22-11/8/2022 Income Statement Income Statement 利润表利润表Revenue Revenue Revenue Revenue 收入收入收入收入Net SalesNet Sales销售净额销售净额Other Income O

36、ther Income 其他收入其他收入Net Sales Billed Net Sales Billed 销售净额销售净额Revenue from selling products or services Revenue from selling products or services constitutes sales revenue.Sales revenue equals the constitutes sales revenue.Sales revenue equals the selling price per unit times volume(the number of se

37、lling price per unit times volume(the number of units sold).units sold).出售商品或服务得到的收入。出售商品或服务得到的收入。商品销售收入商品销售收入=价格价格*销售量销售量Revenue after discountsRevenue after discounts 不包括销售折扣不包括销售折扣Revenue Revenue 收入收入 Copyright year Cooper.All rights reserved.-23-11/8/2022 Revenue Revenue 收入收入Income Statement Inc

38、ome Statement 利润表利润表Expense Expense Expense Expense 费用费用费用费用Expenses include base and variable costs incurred by the Expenses include base and variable costs incurred by the business:business:费用包括固定成本和变动成本费用包括固定成本和变动成本Fixed Cost Fixed Cost Fixed Cost Fixed Cost 固定成本：固定成本：固定成本：固定成本：Travel Expense Tra

39、vel Expense 差旅费差旅费Managers salaries Managers salaries 经理的工资经理的工资Rent Rent 租金租金.Variable Costs Variable Costs Variable Costs Variable Costs 变动成本变动成本变动成本变动成本Raw material used to make a product Raw material used to make a product 原材料原材料Amount of labor used to make a product Amount of labor used to make

40、 a product 劳动力劳动力Product packaging Product packaging 产品包装产品包装.Variable Cost Variable Cost 变动成本变动成本Other Variable Cost Other Variable Cost 其他变动成本其他变动成本 Fixed Cost Fixed Cost 固定成本固定成本 Copyright year Cooper.All rights reserved.-24-11/8/2022 Financial Statements Financial Statements 财务报表财务报表INCOME STATE

41、MENT INCOME STATEMENT INCOME STATEMENT INCOME STATEMENT 利润表利润表利润表利润表Net SalesNet SalesNet SalesNet Sales销售净额销售净额销售净额销售净额-Variable Cost-Variable Cost-Variable Cost-Variable Cost减减减减:变动成本变动成本变动成本变动成本-Other Variable Cost-Other Variable Cost-Other Variable Cost-Other Variable Cost 其他变动成本其他变动成本其他变动成本其他变动

42、成本-Contribution MarginContribution MarginContribution MarginContribution Margin贡献毛利贡献毛利贡献毛利贡献毛利-Fixed Cost-Fixed Cost-Fixed Cost-Fixed Cost减：固定成本减：固定成本减：固定成本减：固定成本-Operation MarginOperation MarginOperation MarginOperation Margin营运利润营运利润营运利润营运利润+Other Income+Other Income+Other Income+Other Income加：其他

43、收入加：其他收入加：其他收入加：其他收入-Other Expense-Other Expense-Other Expense-Other Expense减：其他费用减：其他费用减：其他费用减：其他费用-Income Before TaxIncome Before TaxIncome Before TaxIncome Before Tax税前利润税前利润税前利润税前利润-Income Tax-Income Tax-Income Tax-Income Tax减：所得税减：所得税减：所得税减：所得税-Net IncomeNet IncomeNet IncomeNet Income净利润净利润净利润净

44、利润Variable Cost Variable Cost 变动成本变动成本Other Variable Cost Other Variable Cost 其他变动成本其他变动成本 Fixed Cost Fixed Cost 固定成本固定成本Other Expense Other Expense 其他费用其他费用Income Tax Income Tax 所得税所得税Other Income Other Income 其他收入其他收入Net Income Net Income 净利润净利润 Copyright year Cooper.All rights reserved.-25-11/8/2

45、022 OverviewOverviewFinancial Statements Financial Statements 财务报表财务报表 -Balance Sheet-Balance Sheet 资产负债表资产负债表 -Income Statement-Income Statement 利润表利润表 -Cashflow Statement-Cashflow Statement 现金流量表现金流量表Fixed Cost&Variable Cost Fixed Cost&Variable Cost 固定成本和变动成本固定成本和变动成本Measurements Measurements 衡量指标

46、衡量指标Analysis Analysis 报表分析报表分析 -Balance Sheet Analysis-Balance Sheet Analysis 资产负债表分析资产负债表分析 -Income Statement Analysis-Income Statement Analysis 利润表分析利润表分析 Copyright year Cooper.All rights reserved.-26-11/8/2022 Cash Flow Statement Cash Flow Statement 现金流量表现金流量表现金流量表反映了企业的现现金流量表反映了企业的现金在某一段时间内的流入和金

47、在某一段时间内的流入和流出情况流出情况(即来源和使用即来源和使用)象利润表一样，现金流量表象利润表一样，现金流量表可按月，按季度或按年编制。可按月，按季度或按年编制。Copyright year Cooper.All rights reserved.-27-11/8/2022 OverviewOverviewFinancial Statements Financial Statements 财务报表财务报表 -Balance Sheet-Balance Sheet 资产负债表资产负债表 -Income Statement-Income Statement 利润表利润表 -Cashflow St

48、atement-Cashflow Statement 现金流量表现金流量表Base Cost&Variable Cost Base Cost&Variable Cost 固定成本和变动成本固定成本和变动成本Measurements Measurements 衡量指标衡量指标Analysis Analysis 报表分析报表分析 -Balance Sheet Analysis-Balance Sheet Analysis 资产负债表分析资产负债表分析 -Income Statement Analysis-Income Statement Analysis 利润表分析利润表分析 Copyright

49、year Cooper.All rights reserved.-28-11/8/2022 固定和变动成本固定和变动成本(BC&VC)BC&VC)成本成本 Costs-Costs-企业在运营中消耗的资产。通常分为两类：变企业在运营中消耗的资产。通常分为两类：变动成本和固定成本动成本和固定成本固定成本固定成本 Fixed CostsFixed Costs-不随产品的销量不随产品的销量/产量而变动的成本产量而变动的成本变动成本变动成本 Variable CostsVariable Costs-随产品的销量随产品的销量/产量而变动的成本产量而变动的成本固定成本固定成本Fixed CostsFixed

50、 Costs量量成成本本$变动成本变动成本 Variable CostsVariable Costs量量成成本本$Copyright year Cooper.All rights reserved.-29-11/8/2022 固定固定成本成本变动成本变动成本SampleSample你的匹萨店业务越做越大。你的匹萨店业务越做越大。你新租了一个大的店面，每月租金你新租了一个大的店面，每月租金$1000$1000。雇了一个店长，每月固定工资雇了一个店长，每月固定工资$1500$1500。还雇了两个店员，负责烤制和出售匹萨。他们的报酬是计件制，还雇了两个店员，负责烤制和出售匹萨。他们的报酬是计件制，即