财务指标解析35P.ppt

Financial performance interpretation 财务指标解析 目录 Content 财务报表 Financial statements 财务状况分析 Financial position analysis 盈利能力分析 现金流分析 1 2 3 4 5 Profitability analysis Cash flow analysis 营运能力分析 Analysis of operating capacity 1. 财务报表 Financial statements 财务报表概述 财务报表 ( Financial statements ) 资产负债表 (Balance sheet) 损益表 (Profit & Loss) 现金流量表 (Cash flow statement) 财务状况 ? 资产 Assets ? 负债 Liabilities ? 所有者权益 Owner‘s Equity 经营成果 ? 收入 Revenue ? 成本费用 Cost/Expense ? 利润 现金流量 ? 现金流入 Cash inflow ? 现金流出 Cash outflow Net income 资产负债表 ? 资产负债表表示企业在一定日期 的财务状况（即资产、负债和股 东权益的状况）的会计报表。 ? Statement of financial position(balance sheet) provided information about an entity's assets, liabilities, and equity and their relationships to each other at a moment in time. 资产 Assets 资产 = 负债 + 所有者权益 ASSETS = LIABILITIES + EQUITY 负债 Liabilities 所有者权益 Shareholder's Equity 资产负债表结构 流动资产 Current Assets 资 产 流动负债 Current Liabilities 长期负债 Non-current Liabilities 所有者权益 Shareholder's Equity 债 权 人 固定资产 Non-current Assets 股 东 资金的来源 Source of Capital 资金的占用 Occupation of Capital 损益表 ? 损益表（利润表）是指反映企业 在一定会计期间的经营成果，报 表结果为公司实现的利润或亏损。 ? Profit & Loss (income statement) provided the information about the revenue, expense, profit in a certain period, the result shows the net income or loss. 利润 = 收入 - 费用 INCOME = REVENUE - EXPENSE 现金流量表 ? 现金流量表是反映企业在一定会 计期间的现金及现金等价物的增 减变动情况。 ? Cash flow statement is to provide information about cash receipts and payments of an entity during a period. 三大现金流活动 经营活动 Operating activity 投资活动 Investing activity 筹资活动 Financing activity Source: Investment Source: Income statement securities and noncurrent assets Source: Noncurrent Liabilities and equity 来源：利润表 来源：证券投资和非 流动资产 来源：长期负债和所 有者权益 2. 财务状况分析 Financial position analysis 净营运资本 Net working capital Net working capital: Net working capital reports the