会计学Part1Financialstatementsforyourself第一部分(bùfen)：制作自己的财务报表Salary工资收入InvestmentIncome股票(gǔpiào)，基金收入Others其他收入。。。。。。Apartment(房子(fángzi)）2,000KCar（车子）200KLaptop。。。。5KQuestion?Part2FINANCIALREPORTS第二(dìèr)部分：财务报表FundamentalAccountingAssumptions基本会计(kuàijì)假设FinancialStatements财务报表Sales（销售收入）TheBalanceSheet(B/S)资产(zīchǎn)负债表TheCashFlowStatement现金流量表Assets资产(zīchǎn)Liabilities&Equities负债(fùzhài)和权益Example举例说明FinancialStatements财务(cáiwù)分录FinancialStatements财务(cáiwù)分录BalanceSheet资产(zīchǎn)负债表Example举例说明Example–cont举例说明–继续(jìxù)Depreciation折旧(zhéjiù)BalanceStatement(Asset=Liability+Equity)资产负债表（资产＝负债＋权益）Incomestatement(Sales-Cost/expense=Profit/lost)利润表（收入(shōurù)－成本＝利润）CashFlowStatement(Operating+Investing+Financing)现金流量表（筹资＋投资＋经营）Part3FINANCIALANALYSIS第三部分：财务(cáiwù)分析RatioAnalysis财务指标(cáiwùzhǐbiāo)分析ProfitabilityRatios盈利(yínɡlì)状况指标EfficicencyRatios资产(zīchǎn)利用率指标SolvencyRatios偿债(chánɡzhai)能力指标Investors’Ratios投资(tóuzī)指标Inter-relationBetweenRatios各个指标(zhǐbiāo)之间的联系OperatingCapital营运(yínɡyùn)资本StatementAnalysis财务报表分析(fēnxī)StatementAnalysis财务报表分析(fēnxī)Q&AThankYou!感谢您的观看(guānkàn)。