会计学运作模式(móshì)Systemsofaccountability–financialprocessesLinkingBusinessProcesstoFinancialsLinkingBusinessProcesstoFinancialsLinkingBusinessProcesstoFinancialsLinkingBusinessProcesstoFinancialsLinkingBusinessProcesstoFinancialsFinanceControl财务(cáiwù)控制报表(bàobiǎo)分析FinancialStatements财务报表IncomeStatement损益表变动(biàndòng)成本PackagingHourlyWorkersOutsourcedPartsRawMaterialAtable,chairandbenchmanufacturersummarizedthetransactionsduringMarch:Answer答案(dáàn)Assets资产Cash现金Receivables应收帐款Inventory库存Plant&Equipment固定资产OtherAssets其他(qítā)资产Liabilities负债Payables应付帐款Short-termDebt短期借款Long-termDebt长期借款OwnersEquity所有者权益CapitalStock实收资本RetainingEarnings留存收益NetIncome净利润+Depreciation折旧+OperatingActivity营运(yínɡyùn)现金流ReceivablesReduced应收帐款减少InventoryReduced库存减少PayablesIncreased应付帐款增加=TotalOperatingCashFlow营运(yínɡyùn)现金流(CFOA)+InvestingActivity投资现金流+FinancingActivity融资现金流=TotalCashFlow总现金流FinancialStatementsAnalysisTerms报表(bàobiǎo)分析术语20092008销售(xiāoshòu)$100$90CMAnalysis毛利(máolì)分析CMAnalysis毛利(máolì)分析SalesMix销售(xiāoshòu)组合SalesMix销售(xiāoshòu)组合财务(cáiwù)决策[Example例]OnJan1,1999,MikeputsUSD1,000.00inBankAasoneyeartimedepositatinterestrateof5%p.a.Attheduedate,MikereceivesUSD1,050.00forbothprincipalandinterest.1999年1月1日，Mike将1000元存入银行作一年期的定期存款(dìnɡqīcúnkuǎn)，年利率为5%。到期时，Mike将收到本金和利息共计1050元在很多时候你都会用到现值(FV)和将来值(FV)投资(tóuzī)支付条件贷款租赁债券SimpleInterest单利(dānlì)FV=futurevalueattheendoftheperiod将来值PV=presentortoday’svalue现值i=interestrate利率(lìlǜ)n=numberofperiodsoftime时间[Example例]Jenny’ssalaryin1997wasRMB2000.Eachyearshegotasalaryraiseat12%.HowmuchwasJenny’salaryin2001?Jenny在1997年的薪水为2000元。以后(yǐhòu)每年她有12%的升幅。问Jenny在2001年的薪水为多少？FV=(1+i)n*PV将来值=(1+利率(lìlǜ))年数*现值PV=FV/(1+i)nPVandFV现值和将来(jiānglái)值Practice国内贸易预付款到发货/现金销售赊销(shēxiāo)-赊销(shēxiāo)-商业承兑汇票-银行承兑汇票多种付款条件合并Exporter利息损失(sǔnshī)风险现金销售没有低银行承兑汇票有银行风险(中)商业承兑汇票有商业风险(高)赊销有商业风险(高)可以把赊销(shēxiāo)认为是一种投资，目的是扩大销售和提高企业的竞争优势。成本效益分析是一个管理工具，比较一个项目的预计(yùjì)成本(投入)和预计(yùjì)利润(产出)A公司手头