【课程大纲】Course Outline
一、如何快速阅读和分析财务报表
How toquicklyread andanalyze financial statements of a suppliers
财务的基本概念 The basicconcepts offinancial
会计的基本六要素sixbasic elements oftheaccounting
管理会计与财务会计的区别
What is thedifference between management accountingand financial accounting
为什么说管理会计与每个人都有关系
Why isthatmanagement accountinghas arelationshipwith eachperson
权责发生制和收付实现制accrualandcash basis
会计恒等式accounting equation
财务报表体系 financialreporting system
财务报表的构成 The composition ofthe financial statements
财务报表之间的关系The relationship betweenthe financial statements
实例CaseStudy
二、财务三张表揭开公司什么面纱
How toknow a company through three financial tables
资产负债表 What is the Balance Sheet
资产负债表的结构和主要内容balance sheetstructure and main contents
解读资产负债表 How to understanda balance sheet of supplier
损益表 Profit and loss sheet
损益表的结构与主要内容Thestructure andmain contents ofprofit and loss account
利润是如何形成的 Howprofits areformed
解读利润表Understandingthe income statement
现金流量表Cash Flow Statemen
现金流量表的结构与主要内容structureandmain contents ofthe cash flow statement
解读现金流量表Interpretation ofCash Flow Statement
企业利润和现金流的关relationshipbetweenprofits andcash flow
现金流Whatis the Cash Flow
现金流平衡Cashflow balance
实例Case Study
通过利润表洞察成本结构寻找降本空
How to understand a company’s cost structure through the incomestatement
公司利润的形成Whereis thecompany profits come from
公司利润表运行机理the companyrunning mechanism ofthe income statement
总经理关注哪些要素What are theelements ofconcern,general manager
按照公司业务分类的成本：制造成本、销售及一般管理费
manufacturingcosts, sales and general administrativeexpenses
销售业和服务业的成本：采购成本、人工费和期间费用
cost fsalesand service sectors:Procurementcosts, laborcosts andexpenses for the period
.按照管理责任分类的成本：可管理和不可管理成本
controllableand uncontrollable cost
.设备能源消耗的成本：期间费用
Thecost ofenergy consumption: expensesfor the period
生产主料的成本：材料成本ProductioncostsIngredients:material costs
员工的报酬：人工成本employeecompensation:labor costs
按照行业考察材料费、人工费和期间费用
Studymaterialscost,labor costsand periodcosts by industry
实例Case Study
.材料费核算实例materialsaccounting
人工费核算实例labor costsaccounting
制造费核算实例manufacturingcostaccounting
销售及一般管理费实例salesand generalmanagement experiences
三、评估资产负债表提升公司运营能力
How to promotion capacity by ratio analysis inbalance sheet
偿债能力分析 Analysisof solvency
资产负债率 asset-liability ratio
流动比率/速动比率 CurrentRatio/Quick Ratio
营运能力分析 Analysisofoperatingcapacity
应收账款周转率Accountsreceivable turnover
存货周转率 Inventory Turnover
应付账款周转率AccountsPayableTurnover
现金周转率 cash flowratio
获利能力分析Profitability AnalysisROS, ROA, ROE
资产收益率Return on assets
投资回报率ROI
销售利润率ROS
实例Case study
四、如何用财务数据进行决策 Howto usefinancial data formaking a decisions
自制外购决策outsourcingdecisionsmade
购买租赁决策buying and rentingdecisions
如何确定内部转移价格How to determinethe internal transfer price
分摊与折旧sharingand depreciation
量本利分析 Analysis ofthe amount ofprincipal and interest共同费用的分摊 Sharingcommon costs
盈亏平衡分析break-even analysis
采购决策中如何使用盈亏平衡分析
How tousebreak-evenanalysis for the procurementdecision-making
ABC 作业成本分析法ABCanalysis
敏感度分析sensitivity analysis
采购定价中如何使用敏感度分析
How touse thepurchasepricesensitivity analysis
供应商现金折扣政策cashdiscount policy of supplier
税和发票管理 tax andinvoice management
增值税的计算和抵扣value-added taxcalculations
现金的时间价值NPV
IRR内部投资回报率IRRninternalrate of return oninvestment
TCO总成本Total cost of ownership
实例Case study
五、企业预算管理与采购预算
Enterprisebudget managementand procurementbudget
预算的重要性和原则The importanceand principles ofthe budget
每个部门、每位员工和预算的关系：全员参与
Relationsbetween each department,each employeeand budget:full participation
.怎样编制预算How tobudget
零基预算zero-base budget
滚动预算rolling budget
弹性预算Flexible Budget
预算的跟踪与控制：事前、事中、事后
budgettracking andcontrol:before, during,after
利用预算控制成本费用的关键点
keypoints of controlcosts using the budget
目标成本与标准成本在预算管理中的应用
target costandstandard costin thebudget management
实例Case study
