财务报表分析英文
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Results are reported by location, by region, by business, by sector and then total pany.
Introduction and Basic Concepts
Planning & Reporting Overview
Regional capabilities with local talent leading to organizational capacity and significant savings.
Introduction and Basic Concepts
Asia Pacific Corporate Finance Organization
E Cashier and T&E
K Statistician
L FLDP
SZ Fin Official H/C: 12 FLDP: 1 Fin controller: 1 Manager: 2 Financial analyst: 1 Accountant: 5 Cashier and T&E: 1 Statistician: 1
Increased Return On Investment Reduced Costs
Increased Sales Increased Growth Rate
Generate Ine And Profit
Current Profit Increase Current Profit Increase Increase Of Return On Investment Increase Liquidity Minimizing Capital Expenditures Meeting The Day-to-day Business Needs
Operating Results – Ine Statement
Operating Results – Ine Statement “Isolating FX vs. Performance” Results
议题 - AGENDA
导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit & Loss 现金流量表 – Cash Flow Statement 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
E.g. Fixed Assets 1. Transaction 2. F/S Monthly closing checklist
A Financial Controller
B Fin Accounting Manager
G FPA and Costing Manager
H FPA & FA
C AP Acct
D AR Acct
F GL and Tax
I Costing supervisor
J Cost Accountant
Controller is the one who close the door
Introduction and Basic Concepts
Business Partnership Vision Strategy Budget Forecast
Others Treasury M&A Risk Management Insurance Auditing pliance Hedging ….
Versus Versus Versus Versus While While
Current Sales Increase Sales Growth Sales Growth Current Profit Increase Growing The Business Reducing Costs
“If we cannot measure, we cannot improve”
A VP of Finance Assia Pacific
J Treasury Supervisor Asia Pacific
K Treasury Analyst Asia Pacific
E Manager - CADA Asia Pacific
Introduction and Basic Concepts
Accounting Booking AP, AR, GL, FA Taxation Statutory Reporting Group Reporting Controlling Costing Reporting (FP&A) Internal Control (SOX and CSA) Policy and Process Optimization
资产负债表 Balance sheet
负债
资产=负债+所有者权益
所有者权益
资产
举例 :资产负债表 -创立一个公司 - Example : Balance Sheet - Creation of a pany
货币资金 : 100
所有者权益 : 100
资金来源何处? Where does cash e from ?
F Fin. Planning Analyst Asia Pacific
G Manager – ISSC Suzhou China (Team of 25)
H Director – ISSC Pune AP Region (Team of 50)
P Director of Finance North Asia (Team of 5)
Introduction and Basic Concepts
Minimize Working Capital Maintain Strong Cash Flow
Pay Debts As They Are Due Increase Liquidity
Maintain Strong Financial Position
Q Country Controller India (Team of 5)
R Finance Manager (20%) Taiwan
S Tax Manager Asia Pacific
M Tax Manager Australia / NZ & SEA
N Tax Manager North Asia
Introduction and Basic Concepts
Plant Finance Structure
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
Introduction and Basic Concepts
Goal of the Firm
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
O Tax Manager India
L Director – Int’l Tax Asia Pacific
C Corp. Account Australasia / SE Asia
D Country Controller Singapore/Malaysia
B Director of Finance Australasia / SE Asia
FINANCIAL MANAGEMENT SKILL 财务管理技能
2015年09月12日
Aaron Wang
议题 - AGENDA
导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit & Loss 现金流量表 – Cash Flow Statement 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion
Introduction and Basic Concepts
Financial Statement Process
Debits expenses assets
Credits revenue liabilities owner’s equity
Strategic Plan annual process Feb to Jun 5 year projections for Sales & Capital Spending and 3 year projection for Operating Profit Profit Plan (annual process Sept to Dec) By ledger, plete P&L and B/S forecast by month) Includes Cost of Quality, Cost Savings and Economics projections Rolling Forecast (done each month) By ledger, complete P&L and B/S forecast by month Includes Cost of Quality, Cost Savings and Economics projections Final Results By ledger, complete variance reporting to forecast (close in 3 workdays)
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
This training will allow you to understand： Finance Function Concept of Financial KPIs Revenue, DM, DL, VOH, FOH, SG&A, OI, OCF, EBITDA, DOH, DSO, DPO, Incremental, etc. BS, P&L and Cash Flow Statements Concepts of Financial Statement Evaluation and Investment Appraisal
Introduction and Basic Concepts
Planning & Reporting Overview
Regional capabilities with local talent leading to organizational capacity and significant savings.
Introduction and Basic Concepts
Asia Pacific Corporate Finance Organization
E Cashier and T&E
K Statistician
L FLDP
SZ Fin Official H/C: 12 FLDP: 1 Fin controller: 1 Manager: 2 Financial analyst: 1 Accountant: 5 Cashier and T&E: 1 Statistician: 1
Increased Return On Investment Reduced Costs
Increased Sales Increased Growth Rate
Generate Ine And Profit
Current Profit Increase Current Profit Increase Increase Of Return On Investment Increase Liquidity Minimizing Capital Expenditures Meeting The Day-to-day Business Needs
Operating Results – Ine Statement
Operating Results – Ine Statement “Isolating FX vs. Performance” Results
议题 - AGENDA
导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit & Loss 现金流量表 – Cash Flow Statement 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
E.g. Fixed Assets 1. Transaction 2. F/S Monthly closing checklist
A Financial Controller
B Fin Accounting Manager
G FPA and Costing Manager
H FPA & FA
C AP Acct
D AR Acct
F GL and Tax
I Costing supervisor
J Cost Accountant
Controller is the one who close the door
Introduction and Basic Concepts
Business Partnership Vision Strategy Budget Forecast
Others Treasury M&A Risk Management Insurance Auditing pliance Hedging ….
Versus Versus Versus Versus While While
Current Sales Increase Sales Growth Sales Growth Current Profit Increase Growing The Business Reducing Costs
“If we cannot measure, we cannot improve”
A VP of Finance Assia Pacific
J Treasury Supervisor Asia Pacific
K Treasury Analyst Asia Pacific
E Manager - CADA Asia Pacific
Introduction and Basic Concepts
Accounting Booking AP, AR, GL, FA Taxation Statutory Reporting Group Reporting Controlling Costing Reporting (FP&A) Internal Control (SOX and CSA) Policy and Process Optimization
资产负债表 Balance sheet
负债
资产=负债+所有者权益
所有者权益
资产
举例 :资产负债表 -创立一个公司 - Example : Balance Sheet - Creation of a pany
货币资金 : 100
所有者权益 : 100
资金来源何处? Where does cash e from ?
F Fin. Planning Analyst Asia Pacific
G Manager – ISSC Suzhou China (Team of 25)
H Director – ISSC Pune AP Region (Team of 50)
P Director of Finance North Asia (Team of 5)
Introduction and Basic Concepts
Minimize Working Capital Maintain Strong Cash Flow
Pay Debts As They Are Due Increase Liquidity
Maintain Strong Financial Position
Q Country Controller India (Team of 5)
R Finance Manager (20%) Taiwan
S Tax Manager Asia Pacific
M Tax Manager Australia / NZ & SEA
N Tax Manager North Asia
Introduction and Basic Concepts
Plant Finance Structure
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
Introduction and Basic Concepts
Goal of the Firm
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
O Tax Manager India
L Director – Int’l Tax Asia Pacific
C Corp. Account Australasia / SE Asia
D Country Controller Singapore/Malaysia
B Director of Finance Australasia / SE Asia
FINANCIAL MANAGEMENT SKILL 财务管理技能
2015年09月12日
Aaron Wang
议题 - AGENDA
导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit & Loss 现金流量表 – Cash Flow Statement 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion
Introduction and Basic Concepts
Financial Statement Process
Debits expenses assets
Credits revenue liabilities owner’s equity
Strategic Plan annual process Feb to Jun 5 year projections for Sales & Capital Spending and 3 year projection for Operating Profit Profit Plan (annual process Sept to Dec) By ledger, plete P&L and B/S forecast by month) Includes Cost of Quality, Cost Savings and Economics projections Rolling Forecast (done each month) By ledger, complete P&L and B/S forecast by month Includes Cost of Quality, Cost Savings and Economics projections Final Results By ledger, complete variance reporting to forecast (close in 3 workdays)
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
This training will allow you to understand： Finance Function Concept of Financial KPIs Revenue, DM, DL, VOH, FOH, SG&A, OI, OCF, EBITDA, DOH, DSO, DPO, Incremental, etc. BS, P&L and Cash Flow Statements Concepts of Financial Statement Evaluation and Investment Appraisal