老师介绍
简 介 | A0162注册会计师-财务成本管理(英语专题培训)+财务与会计+财务中心 |
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第一编 财务管理——专题一 财务报表分析与财务预测
Part 1 核心词汇
Part 2 重难点讲解之一传统财务报表分析
一、财务报表分析概述
二、财务比率分析
Part 1 核心词汇
1 | analyze | 分析 |
2 | assess | 评估 |
3 | insolvency | 无力偿付 |
4 | rough | 粗略的 |
5 | uniform | 一致的 |
6 | standard | 标准 |
7 | liquidity | 流动性 |
8 | enhance | 增强 |
9 | primarily | 主要的 |
10 | reasonableness | 合理妥善 |
11 | profitability | 盈利能力 |
12 | reflect | 反映 |
13 | obligations | 负债、义务 |
14 | compare | 比较 |
15 | reliable | 可靠的 |
16 | credibility | 可信性 |
17 | ability to pay short-term debt | 短期偿债能力 |
18 | contingent liabilities | 或有负债 |
19 | capital structure analysis | 资本结构分析 |
20 | key indicator | 核心指标 |
21 | spare cash | 闲置现金 |
22 | business strategy | 经营战略 |
23 | directly reflect | 直观反映 |
24 | financial policy | 财务政策 |
25 | management | 管理 |
26 | managerial | 管理上的 |
27 | formula | 公式 |
28 | operating assets | 经营资产 |
29 | financial assets | 金融资产 |
30 | operating liabilities | 经营负债 |
31 | financial liabilities | 金融负债 |
32 | investment | 投资 |
33 | Free Cash Flow to the Firm(FCFF) | 实体现金流量 |
34 | Free Cash Flow to Equity(FCFE) | 股权现金流量 |
35 | debt cash flow | 债务现金流量 |
36 | net operating assets | 净经营资产 |
37 | Percentage-of-sales | 销售百分比 |
38 | Pro forma income statement | 预计利润表 |
39 | available financial assets | 可动用金融资产 |
40 | Budget | 预算 |
41 | Budgeted production/budgeted volume of production | 预计生产量 |
42 | Budgeted purchasing quantity | 预计采购量 |
43 | Cash outlay | 现金支出 |
44 | Cash paid for current purchasing | 本期购货付现 |
45 | Cash receipt | 现金收入 |
46 | Cash surplus or deficient | 现金多余或不足 |
47 | Closing balance of accounts payable | 应付账款期末余额 |
48 | Closing balance of accounts receivable | 应收账款期末余额 |
49 | Cost of sale | 销货成本 |
50 | Credit purchase | 赊购 |
51 | Disbursement | 支出 |
52 | Ending cash balance/cash balance in ending period | 期末现金余额 |
53 | External financing amount | 外部融资额 |
54 | Purchase cost | 进货成本 |
55 | Selling expense | 销售费用 |
56 | Sustainable growth rate | 可持续增长率 |
Part 2 重难点讲解之一传统财务报表分析
一、财务报表分析概述
1.财务报表分析的目的和概念 Purpose and concept of Financial Statement Analysis |
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财务报表分析的目的 | Purpose of Financial Statement Analysis |
财务报表分析的目的是将财务报表数据转换成有用的信息,以帮助信息使用者改善决策 | The purpose of financial statement analysis is to convert financial statement data to useful information, in order to help information users to improve decision. |
财务报表分析的概念 | concept of Financial Statement Analysis |
财务分析是财务报表使用人利用财务报表来分析公司的财务状况和业绩,并据以预测未来财务绩效 | Financial analysis is use of financial statement to analyze a company’s financial position and performance ,and to assess future financial performance. |
1 | primary user | 主要使用人 |
2 | shareholder/ stockholder | 股权投资人 |
3 | creditor | 债权人 |
4 | management personnel | 经理人员 |
5 | supplier/vendor | 供应商 |
6 | customer/client | 客户 |
7 | government | 政府 |
8 | CPA/Certified Public Accountant | 注册会计师 |
2.财务报表分析的方法 | |
(1)比较分析法 | Method of comparative analysis |
与本企业历史比较 | comparing with the history of our company |
与同类企业比较 | comparing with the companies with the same category |
与计划预算比较 | comparing with the planning or budget |
(2)因素分析法 | Method of factor analysis |
连环替代法 | serial substitution method |
差额分析法 | gap analysis |
3.财务报表分析的局限性 | ||
a | 财务报表信息的披露问题 | Issue of disclosure of financial statement itself |
b | 财务报表信息的可靠性问题 | The problem of reliability of financial statements |
c | 财务报表信息的比较基础问题 | The problem of basis of comparison |
二、财务比率分析
短期偿债能力 | Short-term debt paying ability | 盈利能力比率 | Profitability ratio | |
流动比率 | Current ratio | 营业净利率 | Net operating profit margin | |
速动比率 | Quick ratio | 总资产净利率 | Net profit on total assets | |
现金比率 | Cash ratio | 权益净利率 | Net profit on equity | |
现金流量比率 | Cash flow ratio | |||
营运资本 | Working capital | |||
长期偿债能力 | Long-term debt insolvency | 营运能力比率 | Operating capacity | |
资产负债率 | Asset to liability ratio | 应收账款周转率 | AR turnover ratio | |
长期资本负债率 | Long-term debt to capital ratio | 存货周转率 | Inventory turnover ratio | |
产权比率 | Debt to equity ratio | 流动资产周转率 | Current asset turnover ratio | |
权益乘数 | Equity multiplier | 非流动资产周转率 | Noncurrent asset turnover ratio | |
现金流量与负债比率 | Cash Coverage Ratio | 总资产周转率 | Total asset turnover ratio | |
利息保障倍数 | Interest coverage ratio | 营运资本周转率 | Working capital asset turnover ratio | |
现金流量利息保障倍数 | interest coverage ratio based on cash flow |
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* 课程提供者:廖红军