财务报表分析英文.ppt

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1、FINANCIAL MANAGEMENT SKILL财务财务管理技能管理技能 22议题议题 - AGENDAu导言及基本概念导言及基本概念 Introduction and Basic Conceptsu资产负债表资产负债表 - Balance Sheet u损益表损益表 - Profit & Lossu现金流量表现金流量表 Cash Flow Statementu基本财务比率及报表评价基本财务比率及报表评价 Basic Financial Ratios and Financial Statement Evaluationu投资评价初步投资评价初步 Basic Investment Appra

2、isalu结束部分结束部分 - Conclusion33 Introduction and Basic Conceptsu导言及基本概念导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinance OrganizationuFinance ActivityuOther topics44uThis training will allow you to understand：wFinance FunctionwConcept of Financial KPIs (Revenue, DM, DL, VOH, FOH, SG&A, OI, O

3、CF, EBITDA, DOH, DSO, DPO, Incremental, etc.) wBS, P&L and Cash Flow StatementswConcepts of Financial Statement Evaluation and Investment Appraisal Introduction and Basic Concepts55Minimize Working Capital Maintain Strong Cash FlowPay Debts As They Are Due Increase LiquidityMaintain Strong Financial

4、 PositionIncreased Return On Investment Reduced CostsIncreased Sales Increased Growth RateGenerate Income And ProfitCurrent Profit Increase Current Profit IncreaseIncrease Of Return On Investment Increase LiquidityMinimizing Capital Expenditures Meeting The Day-to-day Business NeedsVersus Versus Ver

5、sus VersusWhile WhileCurrent Sales Increase Sales GrowthSales GrowthCurrent Profit IncreaseGrowing The Business Reducing Costs“If we cannot measure, we cannot improve” Introduction and Basic ConceptsGoal of the Firm66 Introduction and Basic Conceptsu导言及基本概念导言及基本概念 Introduction and Basic ConceptsuInt

6、roductionuFinance OrganizationuFinance ActivityuOther topics77AVP of Finance Asia PacificISr. Mgr. - Treasury Asia PacificJTreasury Supervisor Asia PacificKTreasury Analyst Asia PacificEManager - CADA Asia PacificFFin. Planning Analyst Asia PacificGManager ISSC SuzhouChina (Team of 25)HDirector ISSC

7、 Pune AP Region (Team of 50)PDirector of Finance North Asia (Team of 5)QCountry Controller India (Team of 5)RFinance Manager (20%) TaiwanSTax Manager Asia PacificMTax Manager Australia / NZ & SEANTax Manager North AsiaOTax ManagerIndiaLDirector Intl Tax Asia PacificCCorp. AccountAustralasia / SE Asi

8、aDCountry ControllerSingapore/MalaysiaBDirector of Finance Australasia / SE AsiaRegional capabilities with local talent leading to organizational capacity and significant savings. Introduction and Basic ConceptsAsia Pacific Corporate Finance Organization88AFinancial ControllerBFin Accounting Manager

9、GFPA and Costing ManagerHFPA & FACAP AcctDAR AcctFGL and TaxICosting supervisorJCost AccountantECashier and T&EKStatisticianLFLDP SZ Fin Official H/C: 12 FLDP: 1 Fin controller: 1 Manager: 2Financial analyst: 1 Accountant: 5Cashier and T&E: 1 Statistician: 1 Introduction and Basic ConceptsPlant Fina

10、nce Structure99 Introduction and Basic Conceptsu导言及基本概念导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinance OrganizationuFinance ActivityuOther topics1010 Introduction and Basic ConceptsuAccountinguBooking (AP, AR, GL, FA)uTaxationuStatutory ReportinguGroup ReportinguControlling uCostinguRep

11、orting (FP&A)uInternal Control (SOX and CSA)uPolicy and Process OptimizationController is the one who close the door!1111 Introduction and Basic ConceptsuBusiness PartnershipVisionStrategyBudgetForecastuOthersuTreasuryuM&AuRisk ManagementuInsurance uAuditinguComplianceuHedgingu.1212 Introduction and

12、 Basic Conceptsu导言及基本概念导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinance OrganizationuFinance ActivityuOther topics1313E.g. Fixed Assets1. Transaction2. F/SMonthly closing checklist Introduction and Basic ConceptsFinancial Statement ProcessDebits expenses assets Credits revenue liabilitie

13、s owners equity1414uStrategic Plan (annual process Feb to Jun)w5 year projections for Sales & Capital Spending and 3 year projection for Operating ProfituProfit Plan (annual process Sept to Dec)wBy ledger, complete P&L and B/S forecast by month)lIncludes Cost of Quality, Cost Savings and Economics p

14、rojectionsuRolling Forecast (done each month)wBy ledger, complete P&L and B/S forecast by monthlIncludes Cost of Quality, Cost Savings and Economics projectionsuFinal ResultswBy ledger, complete variance reporting to forecast (close in 3 workdays)Results are reported by location, by region, by busin

15、ess, by sector and then total company. Introduction and Basic ConceptsPlanning & Reporting Overview1515Operating Results Income Statement1616Operating Results Income Statement“Isolating FX vs. Performance” Results1717议题议题 - AGENDAu导言及基本概念导言及基本概念 Introduction and Basic Conceptsu资产负债表资产负债表 - Balance S

16、heet u损益表损益表 - Profit & Lossu现金流量表现金流量表 Cash Flow Statementu基本财务比率及报表评价基本财务比率及报表评价 Basic Financial Ratios and Financial Statement Evaluationu投资评价初步投资评价初步 Basic Investment Appraisalu结束部分结束部分 - Conclusion1818资产负债表资产负债表 Balance sheet负债资产=负债+所有者权益所有者权益所有者权益资产1919举例举例 :资产负债表资产负债表 -创立一个公司创立一个公司 - Example : Balance Sheet - Creation of a company货币资金货币资金 : 100所有者权益所有者权益 : 100资金来源何处? Where does cash come from ?资金去向何处? Where does cash go ?为我们创立的公司注入资金100 - We create a company by injecting cash 100Cash : 10