财务报表与财务管理知识分析(PPT 36页)

财务报表与财务管理知识分析(PPT 36页)简介：

The guidelines used to prepare and maintain financial records and reports are generally accepted accounting principles (GAAP)(用於準備與維持財務記錄及報告的指導方針是一般會計原則(GAPP)).
Sources of Financial Information (財務資訊的來源)
Annual Report (年報：主要的資訊來源):年報中包括2種資訊
公司總經理的公開信(letter to stockholders)
4種基本的財務報表(financial statements)
美國的證管會(SEC) & 臺灣的金管會
The income statement provides a financial summary of a company’s operating results during a specified period.(流量的觀念)
The balance sheet presents a summary of a firm’s financial position at a given point in time.(存量的觀念)
The Balance Sheet Identity is:Assets ≡ Liabilities + Stockholder’s Equity
The accounting definition of income is:Revenue – Expenses ≡ Income

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