商业原理导论6第六课-财务报表课件.ppt

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1、商业原理导论六商业原理导论六名企求职规划与培训名企求职规划与培训财务报表财务报表(Financial statements):反映企业某一特定日期反映企业某一特定日期财务状况财务状况和某一特定时期和某一特定时期经营成果经营成果、现金现金流量状况流量状况的书面文件。的书面文件。4张表张表+附注：一套完整的财务报附注：一套完整的财务报表包括表包括资产负债表资产负债表、利润表利润表、现现金流量表金流量表、所有者权益变动表所有者权益变动表和和财务报表附注。财务报表附注。第六课：第六课：财务报表财务报表资产负债表资产负债表(Balance Sheet)：反映企业在一定日期反映企业在一定日期(通常通常为各

2、会计期末为各会计期末)的财务状况。的财务状况。资产资产=负债负债+所有者权益所有者权益6.1 资产负债表资产负债表1.资产资产(asset)：企业企业拥有拥有和和控制控制的、能够用货的、能够用货币计量、并能够给企业币计量、并能够给企业带来经带来经济利益济利益的经济资源。的经济资源。Eg.比萨饼店的资产：如现金、比萨饼店的资产：如现金、冰箱里的比萨饼冰箱里的比萨饼、桌椅、收款、桌椅、收款机、送货车等机、送货车等6.1 资产负债表资产负债表2.负债负债(liability)：企业过去的交易或者事项形成企业过去的交易或者事项形成的，预期会导致的，预期会导致经济利益流出经济利益流出企业的企业的现时义务

3、现时义务。Eg.比萨饼店的负债：银行借比萨饼店的负债：银行借款、赊面粉店没还的钱款、赊面粉店没还的钱6.1 资产负债表资产负债表3.所有者权益所有者权益(Shareholders Equities)：资产扣除负债后由所有者应享资产扣除负债后由所有者应享的的剩余利益剩余利益，即，即企业所有者对企业所有者对企业净资产的要求权。企业净资产的要求权。资产资产-负债所有者权益负债所有者权益 6.1 资产负债表资产负债表例：宝洁例：宝洁Balance Sheet中的负债和所有者权益部分中的负债和所有者权益部分Liabilities and Shareholders Equity20102009Curren

4、t LiabilitiesAccounts payable$7,251$5,980 Accrued and other liabilities8,559 8,601 Debt due within one year8,472 16,320 Total Current Liabilities24,282 30,901 Long-term Debt21,360 20,652 Deferred Income Taxes10,902 10,752 Other Noncurrent Liabilities10,189 9,146 Total Liabilities66,733 71,451 Shareh

5、olders EquityConvertible Class A preferred stock,stated value$1 per share(600 shares authorized)1,277 1,324 Non-Voting Class B preferred stock,stated value$1 per share(200 shares authorized)Common stock,stated value$1 per share(10,000 shares authorized;shares issued:2010-4,007.6,2009-4,007.3)4,008 4

6、,007 Additional paid-in capital61,697 61,118 Reserve for ESOP debt retirement(1,350)(1,340)Accumulated other comprehensive income(loss)(7,822)(3,358)Treasury stock,at cost(shares held:2010-1,164.1,2009-1,090.3)(61,309)(55,961)Retained earnings64,614 57,309 Noncontrolling interest324 283 Total Shareh

7、olders Equity61,439 63,382 Total Liabilities and Shareholders Equity$128,172$134,833 所有者权益表所有者权益表(Statements of Shareholders Equity)反映构成所有者权益各组成部反映构成所有者权益各组成部分当期增减变动情况。分当期增减变动情况。也叫所有者权益变动表。也叫所有者权益变动表。6.2 所有者权益表所有者权益表Dollars in millions/Shares in thousandsCommon Shares OutstandingCommon StockPreferre

8、d StockAdditional Paid-In CapitalReserve for ESOP Debt RetirementAccumulated Other Comprehensive Income(loss)Non-controlling InterestTreasury StockRetained EarningsTotalBalance June 30,20092,917,0354,0071,32461,118(1,340)(3,358)283(55,961)57,30963,382Net earnings12,73612,736Other comprehensive incom

9、e:Financial statement translation(4,194)(4,194)Hedges and investment securities,net of$520 tax867867Defined benefit retirement plans,net of$465 tax(1,137)(1,137)Total comprehensive income$8,272Dividends to shareholders:Common(5,239)(5,239)Preferred,net of tax benefits(219)(219)Treasury purchases(96,

10、759)(6,004)(6,004)Employee plan issuances17,61615746161,191Preferred stock conversions5,579(47)740ESOP debt impacts(10)2717Noncontrolling interest(2)4139Balance June 30,20102,843,471$4,008$1,277$61,697$(1,350)$(7,822)$324$(61,309)$64,614$61,439收入收入(revenue/income)收入是指企业在日常活动中形收入是指企业在日常活动中形成的、会导致成的、会

11、导致所有者权益增加所有者权益增加的、与所有者投入资本无关的的、与所有者投入资本无关的经济利益的总流入经济利益的总流入。Eg.比萨饼店的收入：每天卖比萨饼店的收入：每天卖比萨饼和饮料的收入比萨饼和饮料的收入6.3 利润表利润表利润利润(profit/earning)企业在一定会计期间的企业在一定会计期间的经营成经营成果果。备注：经济学和会计学的利润备注：经济学和会计学的利润概念不同，经济学考虑隐性成概念不同，经济学考虑隐性成本。本。6.3 利润表利润表例：宝洁的利润表例：宝洁的利润表Amounts in millions except per share amounts;Years ended

12、June 30201020092008Net Sales$78,938$76,694$79,257 Cost of products sold37,919 38,690 39,261 Selling,general and administrative expense24,998 22,630 24,017 Operating Income16,021 15,374 15,979 Interest expense946 1,358 1,467 Other non-operating income/(expense),net(28)397 373 Earnings From Continuing

13、 Operations Before Income Taxes15,047 14,413 14,885 Income taxes on continuing operations4,101 3,733 3,594 Net Earnings From Continuing Operations10,946 10,680 11,291 Net Earnings From Discontinued Operations1,790 2,756 784 Net Earnings$12,736$13,436$12,075 现金现金来源来源经营经营活动活动投资投资活动活动筹资筹资活动活动经营经营状况状况创现

14、创现能力能力筹资筹资能力能力例：宝洁的现金流量表例：宝洁的现金流量表1：经营活动和投资活动：经营活动和投资活动Amounts in millions;Years ended June 30 2010 2009 2008 Cash And Cash Equivalents,Beginning Of Year$4,781$3,313$5,354 Operating ActivitiesNet earnings12,736 13,436 12,075 Depreciation and amortization3,108 3,082 3,166 Share-based compensation exp

15、ense453 516 555 Deferred income taxes36 596 1,214 Gain on sale of businesses(2,670)(2,377)(284)Change in accounts receivable(14)415 432 Change in inventories86 721(1,050)Change in accounts payable,accrued and other liabilities2,446(742)297Change in other operating assets and liabilities(305)(758)(1,

16、270)Other196 30(127)Total Operating Activities16,072 14,919 15,008 Investing ActivitiesCapital expenditures(3,067)(3,238)(3,046)Proceeds from asset sales3,068 1,087 928 Acquisitions,net of cash acquired(425)(368)(381)Change in investments(173)166(50)Total Investing Activities(597)(2,353)(2,549)例：宝洁的

17、现金流量表例：宝洁的现金流量表2：融资活动：融资活动Amounts in millions;Years ended June 30 Financing ActivitiesDividends to shareholders(5,458)(5,044)(4,655)Change in short-term debt(1,798)(2,420)2,650 Additions to long-term debt3,830 4,926 7,088 Reductions of long-term debt(8,546)(2,587)(11,747)Treasury stock purchases(6,0

18、04)(6,370)(10,047)Impact of stock options and other721 681 1,867 Total Financing Activities(17,255)(10,814)(14,844)Effect Of Exchange Rate Changes On Cash And Cash Equivalents(122)(284)344 Change In Cash And Cash Equivalents(1,902)1,468(2,041)Cash And Cash Equivalents,End Of Year$2,879$4,781$3,313 小

19、组讨论：小组讨论：从现金流量表来看，企从现金流量表来看，企业持有的现金是越多越业持有的现金是越多越好么？好么？会计报表附注至少应当包括下列内容：会计报表附注至少应当包括下列内容：1.不符合会计假设的说明；不符合会计假设的说明；2.重要会计政策和会计估计及其变更情况、变重要会计政策和会计估计及其变更情况、变更原因及其对更原因及其对财务财务状况和经营成果的影响；状况和经营成果的影响；3.或有事项和资产负责表日后事项的说明；或有事项和资产负责表日后事项的说明；4.关联方关系及其交易的说明；关联方关系及其交易的说明；5.重要资产转让及其出售说明；重要资产转让及其出售说明；6.企业合并企业合并、分立的说明；、分立的说明；7.重大重大投资投资、融资融资活动；活动；8.会计报表中重要项目的说明有助于理解和分会计报表中重要项目的说明有助于理解和分析会计报表需要说明的其他事项。析会计报表需要说明的其他事项。6.5 财务报表附注财务报表附注Thank you!