非财务人员财务培训

©CopyrightyearCooper.Allrightsreserved.-1-9/24/2019FinanceforNon-financeLevel1-FinancialBasics财务基础©CopyrightyearCooper.Allrightsreserved.-2-9/24/2019OverviewFinancialStatements财务报表-BalanceSheet资产负债表-IncomeStatement利润表-CashflowStatement现金流量表•BaseCost&VariableCost固定成本和变动成本Measurements衡量指标©CopyrightyearCooper.Allrightsreserved.-3-9/24/2019FinancialStatements财务报表IncomeStatementY2K2000年利润表CashflowStatementY2K2000年现金流量表Endof1999Endof2000BalanceSheet资产负债表(Endof1999)1999年底BalanceSheet资产负债表(Endof2000)2000年底•资产负债表显示一个企业在某一时间点的财务状况-该企业如何有效地管理资产和债务•利润表显示某一段时间里一个企业的收入和费用支出的情况-该企业如何赚取利润。•现金流量表列出了某一段时间里一个企业的现金来源和使用情况。©CopyrightyearCooper.Allrightsreserved.-4-9/24/2019FinancialStructure费用Expenses负债Liabilities资产Assets权益Equity收入Revenues©CopyrightyearCooper.Allrightsreserved.-5-9/24/2019OverviewFinancialStatements财务报表-BalanceSheet资产负债表-IncomeStatement利润表-CashflowStatement现金流量表•BaseCost&VariableCost固定成本和变动成本Measurements衡量指标©CopyrightyearCooper.Allrightsreserved.-6-9/24/2019BalanceSheet资产负债表Balancesheetsaretypicallypreparedattheendofanaccountingperiodi.e.,month-end,quarter-end,andyear-end.资产负债表通常在一个会计时段末准备，如月末，季度末和年末。Therearethreemainsectionsofabalancesheet-assets,liabilities,andowners'equity.Thesesectionsformthebalancesheetequation资产负债表的三要素：-资产、负债和所有者权益©CopyrightyearCooper.Allrightsreserved.-7-9/24/2019AccountingEquation会计等式ASSETS资产LIABILITIES负债OWNERS’EQUITY所有者权益ASSETS=LIABILITIES+OWNERS’EQUITY资产=负债+所有者权益企业资金的来源企业资金的运用©CopyrightyearCooper.Allrightsreserved.-8-9/24/2019ASSETS=LIABILITIES+OWNERS’EQUITY资产=负债+所有者权益资产是有经济价值的资源，企业使用它们来取得利润和资金负债是企业用借款或延期付款方式从第三方或产品/服务的供应商处取得的资金业主权益，包括企业所有者(即“投资者”)用投资方式所提供的资金和企业所留存的那部分属于投资者所有的利润AccountingEquation会计等式©CopyrightyearCooper.Allrightsreserved.-9-9/24/2019BalanceSheet资产负债表CurrentAssets流动资产Long-termAssets长期资产CurrentLiability流动负债Long-termLiability长期负债Owners’Equity所有者权益Cash现金A/R应收帐款Inventory存货OtherCurrentAssets其他流动资产FixedAssets固定资产OtherLong-termAssets其他长期资产A/P应付帐款AccruedExpense预提费用TaxPayable应付税金Short-termBorrowing短期借款Othernon-currentLiab.其他长期负债CapitalStock股本RetainedEarning留存收益OthercurrentLiab.其他流动负债Long-termBorrowing长期借款©CopyrightyearCooper.Allrightsreserved.-10-9/24/2019Cash现金$15,000Paid-in-Capital注册资本$15,000Example第一年，1月1日你一直想要有自己的事业。终于你攒了$15,000,注册开了一家匹萨店Speedy-Pizza.你在银行以Speedy-Pizza的名义开了一个帐户，存入$15,000.资产负债表的变化：1.Speedy-Pizza这个实体有资产-银行存款$15,000.2.作为业主，你对该店的资产-银行存款，享有相应的权益，数额也是$15,000.©CopyrightyearCooper.Allrightsreserved.-11-9/24/2019Cash现金$15,000Paid-in-Capital注册资本$15,000Example第一年，1月31日估计到匹萨店的启动资金还不够，你又向银行贷款$17,500.资产负债表的变化：1.Speedy-Pizza这个实体的资产-银行存款又多了$17,500.2.匹萨店欠银行$17,500,即负债$17,500Cash现金$17,500LoanPayable借款$17,500Cash现金$32,500©CopyrightyearCooper.Allrightsreserved.-12-9/24/2019Paid-in-Capital注册资本$15,000ExampleLoanPayable借款$17,500第一年，2月28日用匹萨店的银行存款，你购买了•一个烤匹萨的炉子($2,600)面粉，西红柿，蔬菜，肉和奶酪($1,200)资产负债表的变化：1.Speedy-Pizza有了一项新的资产-匹萨炉2.Speedy-Pizza有了另一项新资产-存货,由面粉，西红柿，蔬菜，肉和奶酪组成。3.银行存款减少了,用于支付新买的资产。Cash现金$32,500Cash现金$28,700Inventory存货$1,200Equipment设备$2,600©CopyrightyearCooper.Allrightsreserved.-13-9/24/2019Inventory存货$1,200Paid-in-Capital注册资本$15,000ExampleLoanPayable借款$17,500Equipment设备$2,600Cash现金$28,700第一年，3月31日你在店里烤制匹萨出售，3月份的运营结果如下：•售出匹萨70个，收到销售款$700.•消耗了面粉，西红柿及其他存货共计$420用来制作售出的70个匹萨。资产负债表的变化：1.你收到$700现金2.你消耗了$420原料用来制匹萨3.你获得收益$280Inventory存货$780Cash现金$420Cash现金$280留存收益$280©CopyrightyearCooper.Allrightsreserved.-14-9/24/2019Cash现金$420Cash现金$280Cash现金$28,700Paid-in-Capital注册资本$15,000ExampleLoanPayable借款$17,500Equipment设备$2,600Inventory存货$780留存收益$220Cash现金$29,400Paid-in-Capital注册资本$15,000LoanPayable借款$17,500留存收益$280ASSETS=LIABILITIES+OWNERS’EQUITY资产=负债+所有者权益©CopyrightyearCooper.Allrightsreserved.-15-9/24/2019Paid-in-Capital注册资本$15,000ExampleLoanPayable借款$17,500Equipment设备$2,600留存收益$220Cash现金$29,400Paid-in-Capital注册资本$15,000LoanPayable借款$17,500留存收益$280第一年，4月5日•向BBQ公司赊购饮料200瓶，价格$1，以供销售。资产负债表的变化：1.存货增加饮料共计$200。2.欠BBQ公司$200。应付帐款$200Inventory存货$200Inventory存货$780©CopyrightyearCooper.Allrightsreserved.-16-9/24/2019Paid-in-Capital注册资本$15,000ExampleLoanPayable借款$17,500Equipment设备$2,600留存收益$220Cash现金$29,400Paid-in-Capital注册资本$15,000LoanPayable借款$17,500留存收益$280应付帐款$200Inventory存货$980第一年，4月30日4月份的运营如下：•售出匹萨60个(价格$10)，饮料80瓶(价格$2)，收到销售款$760.•消耗了面粉，西红柿及其他存货共计$360用来制作售出的60个匹萨。资产负债表的变化：1.你收到$760现金2.你消耗了存货$440($360原料,$80饮料)。3.你获得收益$320Inventory存货$540Cash现金$440Cash现金$320留存收益$320©CopyrightyearCooper.Allrightsreserved.-17-9/24/2019Paid-in-Capital注册资本$15,000ExampleLoanPayable借款$17,500Equipment设备$2,600Cash现金$29,400Paid-in-Capital注册资本$15,000LoanPayable借款$17,500留存收益$600应付帐款$200Inventory存货$980Inventory存货$540Cash现金$320Cash现金$30,160Speedy-Pizza资产负债表(4/30,Y1)资产银行存款$30,160存货540设备2,600合计$33,300负债和业主权益应付帐款$200短期借款17,500注册资本15,000留存收益600合计$33,300©CopyrightyearCooper.Allrightsreserved.-18-9/24/2019OverviewFinancialStatements财务报表-BalanceSheet资产负债表-IncomeStatement利润表-CashflowStatement现金流量表•BaseCost&VariableCost固定成本和变动成本Measurements衡量指标©CopyrightyearCooper.Allrightsreserved.-19-9/24/2019IncomeStatement利润表利润表反映了企业在某一段时间内的运营活动的结果。通常利润表可按月，按季度或按年编制。IncomeStatementY2K2000年利润表Endof1999Endof2000BalanceSheet资产负债表(Endof199