英语培训讲义：公司财务报表FinancialStatemnt
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Topic Outline
Part1 Users of financial statements Elements of financial statements Useful accounting jargon Business cycle
Part2 Personal financial statements Identify the factors that affect your cash flows Financial ratios Achieving Financial Goals through Planning
• Investing activities (Trunk and branches): Once the capital is collected it is invested in producing assets, like buildings, equipment, machinery and vehicles.
- the footnotes provide more detailed information about the financial statements.
Businesses are like Fruit Trees…
Operating Activities
Net Earnings
Goods & Services
1. Reinvested in the producing assets
2. Returned to the creditors in the form of debt payments
3. Returned to the owners in the form of dividends
The Financial Statements are designed to measure different aspects of the business (the fruit tree):
I. Explain elements of financial statement. II. Describe three common F/S III. Identify three type of business activities IV. Recognize common accounting jargon V. Evaluate your financial health: income, spending, wealth VI. Use financial ratios to evaluate your financial strength and
❖ Statement of changes in equity 所有者权益变动表 ❖ Cash flow statement 现金流量表
- reports the cash receipts and payments for a specific period of time ❖ Accounting policies 会计政策 ❖ Notes 报表附注
The 3 basic activities involved in conducting a business are:
• Financing activities (Roots): - Owners contribute cash and receive equity shares in return. - Creditors loan cash in return for the promise of interest and principal payments.
Financial Statements
By Zhangxian, Finance Dept.
Learning objectives
The Purpose of this presentation is to help you better understand the data included in financial reports. After this chapter, you should be able to:
Elements of Financial Statements
❖ Balance sheet 资产负债表 - reports the assets, liabilities, and stockholders' equity at a specific date
❖ Income statement 损益表 - reports the results of operations for a specific period of time
• Operating activities (Fruit): The assets are operated to produce goods & services which are sold to customers.
The Net Income of these sales can be used in three ways:
Investing Activities
Financing Actห้องสมุดไป่ตู้vities
Reinvested Investment in Producing Assets
Debt Payment
Dividends
Debt Financing
Equity Financing
Fruit
Branches Trunk & Roots
Users of Financial Information
❖ Internal Users • managers plan, organize and run a business.
❖ External Users • Investors • Creditors • Others – Taxing authorities – Regulatory agencies – Customers – Labor unions – Economic planners
Topic Outline
Part1 Users of financial statements Elements of financial statements Useful accounting jargon Business cycle
Part2 Personal financial statements Identify the factors that affect your cash flows Financial ratios Achieving Financial Goals through Planning
• Investing activities (Trunk and branches): Once the capital is collected it is invested in producing assets, like buildings, equipment, machinery and vehicles.
- the footnotes provide more detailed information about the financial statements.
Businesses are like Fruit Trees…
Operating Activities
Net Earnings
Goods & Services
1. Reinvested in the producing assets
2. Returned to the creditors in the form of debt payments
3. Returned to the owners in the form of dividends
The Financial Statements are designed to measure different aspects of the business (the fruit tree):
I. Explain elements of financial statement. II. Describe three common F/S III. Identify three type of business activities IV. Recognize common accounting jargon V. Evaluate your financial health: income, spending, wealth VI. Use financial ratios to evaluate your financial strength and
❖ Statement of changes in equity 所有者权益变动表 ❖ Cash flow statement 现金流量表
- reports the cash receipts and payments for a specific period of time ❖ Accounting policies 会计政策 ❖ Notes 报表附注
The 3 basic activities involved in conducting a business are:
• Financing activities (Roots): - Owners contribute cash and receive equity shares in return. - Creditors loan cash in return for the promise of interest and principal payments.
Financial Statements
By Zhangxian, Finance Dept.
Learning objectives
The Purpose of this presentation is to help you better understand the data included in financial reports. After this chapter, you should be able to:
Elements of Financial Statements
❖ Balance sheet 资产负债表 - reports the assets, liabilities, and stockholders' equity at a specific date
❖ Income statement 损益表 - reports the results of operations for a specific period of time
• Operating activities (Fruit): The assets are operated to produce goods & services which are sold to customers.
The Net Income of these sales can be used in three ways:
Investing Activities
Financing Actห้องสมุดไป่ตู้vities
Reinvested Investment in Producing Assets
Debt Payment
Dividends
Debt Financing
Equity Financing
Fruit
Branches Trunk & Roots
Users of Financial Information
❖ Internal Users • managers plan, organize and run a business.
❖ External Users • Investors • Creditors • Others – Taxing authorities – Regulatory agencies – Customers – Labor unions – Economic planners