一、如何快速閱讀和分析財(cái)務(wù)報(bào)表

How toquicklyread andanalyze financial statements of a suppliers

財(cái)務(wù)的基本概念 The basicconcepts offinancial

會(huì)計(jì)的基本六要素sixbasic elements oftheaccounting

管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的區(qū)別

What is thedifference between management accountingand financial 

accounting

為什么說(shuō)管理會(huì)計(jì)與每個(gè)人都有關(guān)系

Why isthatmanagement accountinghas arelationshipwith eachperson

權(quán)責(zé)發(fā)生制和收付實(shí)現(xiàn)制accrualandcash basis

會(huì)計(jì)恒等式accounting equation

財(cái)務(wù)報(bào)表體系 financialreporting system

財(cái)務(wù)報(bào)表的構(gòu)成 The composition ofthe financial statements

財(cái)務(wù)報(bào)表之間的關(guān)系The relationship betweenthe financial statements

實(shí)例CaseStudy

二、財(cái)務(wù)三張表揭開(kāi)公司什么面紗

How toknow a company through three financial tables

資產(chǎn)負(fù)債表 What is the Balance Sheet

資產(chǎn)負(fù)債表的結(jié)構(gòu)和主要內(nèi)容balance sheetstructure and main contents

解讀資產(chǎn)負(fù)債表 How to understanda balance sheet of supplier

損益表 Profit and loss sheet

損益表的結(jié)構(gòu)與主要內(nèi)容Thestructure andmain contents ofprofit and 

loss account

利潤(rùn)是如何形成的 Howprofits areformed

解讀利潤(rùn)表Understandingthe income statement

現(xiàn)金流量表Cash Flow Statement

現(xiàn)金流量表的結(jié)構(gòu)與主要內(nèi)容structureandmain contents ofthe cash flow 

statement

解讀現(xiàn)金流量表Interpretation ofCash Flow Statement

企業(yè)利潤(rùn)和現(xiàn)金流的關(guān)relationshipbetweenprofits andcash flow

現(xiàn)金流Whatis the Cash Flow

現(xiàn)金流平衡Cashflow balance

實(shí)例Case Study

通過(guò)利潤(rùn)表洞察成本結(jié)構(gòu)尋找降本空間

How to understand a company’s cost structure through the 

incomestatement

公司利潤(rùn)的形成Whereis thecompany profits come from

公司利潤(rùn)表運(yùn)行機(jī)理the companyrunning mechanism ofthe income statement

總經(jīng)理關(guān)注哪些要素What are theelements ofconcern,general manager

按照公司業(yè)務(wù)分類(lèi)的成本：制造成本、銷(xiāo)售及一般管理費(fèi)

manufacturingcosts, sales and general administrativeexpenses

銷(xiāo)售業(yè)和服務(wù)業(yè)的成本：采購(gòu)成本、人工費(fèi)和期間費(fèi)用

cost ofsalesand service sectors:Procurementcosts, laborcosts 

andexpenses for the period

? 按照管理責(zé)任分類(lèi)的成本：可管理和不可管理成本

controllableand uncontrollable cost

? 設(shè)備能源消耗的成本：期間費(fèi)用

Thecost ofenergy consumption: expensesfor the period

生產(chǎn)主料的成本：材料成本ProductioncostsIngredients:material costs

員工的報(bào)酬：人工成本employeecompensation:labor costs

按照行業(yè)考察材料費(fèi)、人工費(fèi)和期間費(fèi)用

Studymaterialscost,labor costsand periodcosts by industry

實(shí)例Case Study

? 材料費(fèi)核算實(shí)例materialsaccounting

人工費(fèi)核算實(shí)例labor costsaccounting

制造費(fèi)核算實(shí)例manufacturingcostaccounting

銷(xiāo)售及一般管理費(fèi)實(shí)例salesand generalmanagement experiences 

二、評(píng)估資產(chǎn)負(fù)債表提升公司運(yùn)營(yíng)能力

How to promotion capacity by ratio analysis inbalance sheet

償債能力分析 Analysisof solvency

資產(chǎn)負(fù)債率 asset-liability ratio

流動(dòng)比率/速動(dòng)比率 CurrentRatio/Quick Ratio

營(yíng)運(yùn)能力分析 Analysisofoperatingcapacity

應(yīng)收賬款周轉(zhuǎn)率Accountsreceivable turnover

存貨周轉(zhuǎn)率 Inventory Turnover

應(yīng)付賬款周轉(zhuǎn)率AccountsPayableTurnover

現(xiàn)金周轉(zhuǎn)率 cash flowratio

獲利能力分析Profitability AnalysisROS, ROA, ROE

資產(chǎn)收益率Return on assets

投資回報(bào)率ROI

銷(xiāo)售利潤(rùn)率ROS

實(shí)例Case study

五、如何用財(cái)務(wù)數(shù)據(jù)進(jìn)行決策 Howto usefinancial data formaking 

a decisions

自制外購(gòu)決策outsourcingdecisionsmade

購(gòu)買(mǎi)租賃決策buying and rentingdecisions

如何確定內(nèi)部轉(zhuǎn)移價(jià)格How to determinethe internal transfer price

分?jǐn)偱c折舊sharingand depreciation

量本利分析 Analysis ofthe amount ofprincipal and interest

共同費(fèi)用的分?jǐn)?Sharingcommon costs

盈虧平衡分析break-even analysis

采購(gòu)決策中如何使用盈虧平衡分析

How tousebreak-evenanalysis for the procurementdecision-making

ABC 作業(yè)成本分析法ABCanalysis

敏感度分析sensitivity analysis

采購(gòu)定價(jià)中如何使用敏感度分析

How touse thepurchasepricesensitivity analysis

供應(yīng)商現(xiàn)金折扣政策cashdiscount policy of supplier

稅和發(fā)票管理 tax andinvoice management

增值稅的計(jì)算和抵扣value-added taxcalculations

現(xiàn)金的時(shí)間價(jià)值NPV

IRR內(nèi)部投資回報(bào)率IRRninternalrate of return oninvestment

TCO總成本Total cost of ownership

實(shí)例Case study

六、企業(yè)預(yù)算管理與采購(gòu)預(yù)算

Enterprisebudget managementand procurementbudget

預(yù)算的重要性和原則The importanceand principles ofthe budget

每個(gè)部門(mén)、每位員工和預(yù)算的關(guān)系：全員參與

Relationsbetween each department,each employeeand budget:full 

participation

?怎樣編制預(yù)算How tobudget

零基預(yù)算zero-base budget

滾動(dòng)預(yù)算rolling budget

彈性預(yù)算Flexible Budget

預(yù)算的跟蹤與控制：事前、事中、事后

budgettracking andcontrol:before, during,after

利用預(yù)算控制成本費(fèi)用的關(guān)鍵點(diǎn)

keypoints of controlcosts using the budget

目標(biāo)成本與標(biāo)準(zhǔn)成本在預(yù)算管理中的應(yīng)用

target costandstandard costin thebudget management

實(shí)例Case study