《用生活常识就能看懂财务报表》札记.docxVIP

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目录

一、内容概要................................................3

1.背景介绍..............................................4

2.本书目的..............................................5

二、财务报表基础知识........................................5

1.财务报表的种类........................................7

1.1资产负债表.........................................8

1.2利润表............................................10

1.3现金流量表........................................11

2.财务报表的作用.......................................12

2.1反映公司财务状况..................................13

2.2评估公司经营业绩..................................14

三、用生活常识解读财务报表.................................15

1.资产负债表解读.......................................16

1.1资产的认识........................................18

1.2负债的认识........................................19

1.3股东权益的认识....................................21

2.利润表解读...........................................22

2.1收入与利润的关系..................................23

2.2费用的认识........................................24

2.3利润的计算与分析..................................25

3.现金流量表解读.......................................27

3.1现金流量的构成....................................28

3.2现金流量的分析与评估..............................29

四、财务报表分析与实际应用.................................31

1.财务指标分析.........................................32

1.1盈利能力分析......................................33

1.2偿债能力分析......................................34

1.3运营效率分析......................................35

2.财务报表在公司决策中的应用...........................36

2.1投资决策..........................................37

2.2融资决策..........................................38

2.3经营管理决策......................................39

五、财务报表的局限性及注意事项.............................41

1.财务报表的局限性.....................................43

1.1信息披露的局限性..................................44

1.2会计政策选择的局限性..............................45

1.3其他外部因素的干扰..................