财务能力分析.ppt

-1-制作:财务总部 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. -2-?理解财务报表财务分析概述财务预警指标体系财务分析技术及应用目录 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. -3- 财务报表概述财务报表资产负债表损益表现金流量表?资产?负债?所有者权益财务状况经营成果现金流量?收入?成本费用?利润?现金流入?现金流出 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. -4-资产负债表损益表现金流量表净利润通过利润分配形成留存收益和应付利润分别进入资产负债表的权益和负债净利润经过现金性和非现金性相关调整,得出经营性现金净流量现金净流量反映资产负债表中货币资金的变化情况财务报表之间的关系 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. -5- 财务报表概述理解企业财务报表能够帮助我们?了解企业以前、现在和未来的发展状况?准确分析企业目前存在的困难?采取有效的措施,去解决企业所面临的难题?预测经营决策将会给企业带来何种财务上的影响 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. -6- 资产负债表流动资产其他资产流动负债长期负债所有者权益(净资产) 资产负债表结构资产债权人股东资产= 负债+ 所有者权益资金的占用资金的来源固定资产长期投资 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. -7- 资产负债表流动资产长期投资固定资产其他资产流动负债长期负债所有者权益(净资产) 资产负债表结构资产债权人股东资产= 负债+ 所有者权益资金的占用资金的来源 Evaluation only. Evaluation only. Created with Client Pr