一、如何快速閱讀和分析財務報表
How toquicklyread andanalyze financial statements of a suppliers
財務的基本概念 The basicconcepts offinancial
會計的基本六要素sixbasic elements oftheaccounting
管理會計與財務會計的區別
What is thedifference between management accountingand financial
accounting
為什么說管理會計與每個人都有關系
Why isthatmanagement accountinghas arelationshipwith eachperson
權責發生制和收付實現制accrualandcash basis
會計恒等式accounting equation
財務報表體系 financialreporting system
財務報表的構成 The composition ofthe financial statements
財務報表之間的關系The relationship betweenthe financial statements
實例CaseStudy
二、財務三張表揭開公司什么面紗
How toknow a company through three financial tables
資產負債表 What is the Balance Sheet
資產負債表的結構和主要內容balance sheetstructure and main contents
解讀資產負債表 How to understanda balance sheet of supplier
損益表 Profit and loss sheet
損益表的結構與主要內容Thestructure andmain contents ofprofit and
loss account
利潤是如何形成的 Howprofits areformed
解讀利潤表Understandingthe income statement
現金流量表Cash Flow Statement
現金流量表的結構與主要內容structureandmain contents ofthe cash flow
statement
解讀現金流量表Interpretation ofCash Flow Statement
企業利潤和現金流的關relationshipbetweenprofits andcash flow
現金流Whatis the Cash Flow
現金流平衡Cashflow balance
實例Case Study
通過利潤表洞察成本結構尋找降本空間
How to understand a company’s cost structure through the
incomestatement
公司利潤的形成Whereis thecompany profits come from
公司利潤表運行機理the companyrunning mechanism ofthe income statement
總經理關注哪些要素What are theelements ofconcern,general manager
按照公司業務分類的成本：制造成本、銷售及一般管理費
manufacturingcosts, sales and general administrativeexpenses
銷售業和服務業的成本：采購成本、人工費和期間費用
cost ofsalesand service sectors:Procurementcosts, laborcosts
andexpenses for the period
? 按照管理責任分類的成本：可管理和不可管理成本
controllableand uncontrollable cost
? 設備能源消耗的成本：期間費用
Thecost ofenergy consumption: expensesfor the period
生產主料的成本：材料成本ProductioncostsIngredients:material costs
員工的報酬：人工成本employeecompensation:labor costs
按照行業考察材料費、人工費和期間費用
Studymaterialscost,labor costsand periodcosts by industry
實例Case Study
? 材料費核算實例materialsaccounting
人工費核算實例labor costsaccounting
制造費核算實例manufacturingcostaccounting
銷售及一般管理費實例salesand generalmanagement experiences
二、評估資產負債表提升公司運營能力
How to promotion capacity by ratio analysis inbalance sheet
償債能力分析 Analysisof solvency
資產負債率 asset-liability ratio
流動比率/速動比率 CurrentRatio/Quick Ratio
營運能力分析 Analysisofoperatingcapacity
應收賬款周轉率Accountsreceivable turnover
存貨周轉率 Inventory Turnover
應付賬款周轉率AccountsPayableTurnover
現金周轉率 cash flowratio
獲利能力分析Profitability AnalysisROS, ROA, ROE
資產收益率Return on assets
投資回報率ROI
銷售利潤率ROS
實例Case study
五、如何用財務數據進行決策 Howto usefinancial data formaking
a decisions
自制外購決策outsourcingdecisionsmade
購買租賃決策buying and rentingdecisions
如何確定內部轉移價格How to determinethe internal transfer price
分攤與折舊sharingand depreciation
量本利分析 Analysis ofthe amount ofprincipal and interest
共同費用的分攤 Sharingcommon costs
盈虧平衡分析break-even analysis
采購決策中如何使用盈虧平衡分析
How tousebreak-evenanalysis for the procurementdecision-making
ABC 作業成本分析法ABCanalysis
敏感度分析sensitivity analysis
采購定價中如何使用敏感度分析
How touse thepurchasepricesensitivity analysis
供應商現金折扣政策cashdiscount policy of supplier
稅和發票管理 tax andinvoice management
增值稅的計算和抵扣value-added taxcalculations
現金的時間價值NPV
IRR內部投資回報率IRRninternalrate of return oninvestment
TCO總成本Total cost of ownership
實例Case study
六、企業預算管理與采購預算
Enterprisebudget managementand procurementbudget
預算的重要性和原則The importanceand principles ofthe budget
每個部門、每位員工和預算的關系：全員參與
Relationsbetween each department,each employeeand budget:full
participation
?怎樣編制預算How tobudget
零基預算zero-base budget
滾動預算rolling budget
彈性預算Flexible Budget
預算的跟蹤與控制：事前、事中、事后
budgettracking andcontrol:before, during,after
利用預算控制成本費用的關鍵點
keypoints of controlcosts using the budget
目標成本與標準成本在預算管理中的應用
target costandstandard costin thebudget management
實例Case study
