非财务经理财务知识培训.ppt

非财务经理财务知识培训
资金流转和增值过程
Capital rotation & value creation process
资金流转典型环节及机会/陷阱
Capital rotation & management
oplders, financial analysts, and creditors
通用会计准则 Generally Accepted Accounting Principles
受会计准则监管
Compliance with generally accepted accounting principles
时间焦点 Future versus Past
使用过去会计期间的数据评估管理
者的表现
Uses historical data in evaluating performance of the firm and its managers by outsiders
报告需求 Reporting Requirements
规则中要求的信息
呈现的内容 Detail Presented
呈现的是汇总数据
Regulations often specify how much information is enough
Summary data are presented
管理会计 Managerial Accounting
管理会计 Managerial Accounting
Internal users of information- usually managers.
Need not comply with generally accepted accounting principles
Uses estimates of the future for decision making and historical data for internal performance evaluation.
Internal cost/benefit evaluation determines how much information is enough
内部费用和利润评估所需的信息
More detailed data are required about product costs, revenues, and profits.
使用者 Users
企业的内部人士--通常是管理者
不受会计准则监管
通用会计准则 Generally Accepted Accounting Principles
时间焦点 Future versus Past
使用预计的数据作决策依据, 历史数据
作内部管理评估
对于产品成本\收入\利润需要更具体
的数据
报告需求 Reporting Requirements
呈现的内容 Detail Presented
Financial Reports Format报表格式
Assets
资产
Liability
负债
Owner’s Equity
所有者权益
Balance Sheet
资产负债表
Income Statement
损益表
收入 Revenue
减: 支出 Cost
利润 Profit
Do the company and individual belong to owner’s equity or liability?
我们所在单位\个人是股东的资产,还是负债?
The Two Dealing Companies Financial Reports 两个交易公司的财务报表
资产
Assets
负债
Liability
所有者权益
Owner’s Equity
收入 Revenue
减: 支出 Cost
公司Company
资产
Assets
减: 支出 Cost
银行 Bank
银行现金A
Cash in Bank
客户存款A
Client Deposit
A的利息收入
Interest Income
A的利息支出
Interest Expense
贷款B
Loan
B的利息支出
Interest Expense
应收B
Account
Receivable
B的利息收入
Interest Income
所有者权益
Owner’s Equity
负债
Liability
收入 Revenue
Double Entry Accounting复式记账系统
Large-Scale Industrialization Man