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Financial performance interpretation 财务指标解析 目录 Content 财务报表 Financial statements 财务状况分析 Financial position analysis 盈利能力分析 现金流分析 1 2 3 4 5 Profitability analysis Cash flow analysis 营运能力分析 Analysis of operating capacity 1. 财务报表 Financial statements 财务报表概述 财务报表 ( Financial statements ) 资产负债表 (Balance sheet) 损益表 (Profit & Loss) 现金流量表 (Cash flow statement) 财务状况 ? 资产 Assets ? 负债 Liabilities ? 所有者权益 Owner‘s Equity 经营成果 ? 收入 Revenue ? 成本费用 Cost/Expense ? 利润 现金流量 ? 现金流入 Cash inflow ? 现金流出 Cash outflow Net income 资产负债表 ? 资产负债表表示企业在一定日期 的财务状况(即资产、负债和股 东权益的状况)的会计报表。 ? Statement of financial position(balance sheet) provided information about an entity's assets, liabilities, and equity and their relationships to each other at a moment in time. 资产 Assets 资产 = 负债 + 所有者权益 ASSETS = LIABILITIES + E