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2023-12-05 20:00课程 人已围观
第一编 财务管理——专题一 财务报表分析与财务预测
Part 1 核心词汇
1
analyze
分析
2
assess
评估
3
insolvency
无力偿付
4
rough
粗略的
5
uniform
一致的
6
standard
标准
7
liquidity
流动性
8
enhance
增强
9
primarily
主要的
10
reasonableness
合理妥善
11
profitability
盈利能力
12
reflect
反映
13
obligations
负债、义务
14
compare
比较
15
reliable
可靠的
16
credibility
可信性
17
ability to pay short-term debt
短期偿债能力
18
contingent liabilities
或有负债
19
capital structure analysis
资本结构分析
20
key indicator
核心指标
21
spare cash
闲置现金
22
business strategy
经营战略
23
directly reflect
直观反映
24
financial policy
财务政策
25
management
管理
26
managerial
管理上的
27
formula
公式
28
operating assets
经营资产
29
financial assets
金融资产
30
operating liabilities
经营负债
31
financial liabilities
金融负债
32
investment
投资
33
Free Cash Flow to the Firm（FCFF）
实体现金流量
34
Free Cash Flow to Equity（FCFE）
股权现金流量
35
debt cash flow
债务现金流量
36
net operating assets
净经营资产
37
Percentage-of-sales
销售百分比
38
Pro forma income statement
预计利润表
39
available financial assets
可动用金融资产
40
Budget
预算
41
Budgeted production/budgeted volume of production
预计生产量
42
Budgeted purchasing quantity
预计采购量
43
Cash outlay
现金支出
44
Cash paid for current purchasing
本期购货付现
45
Cash receipt
现金收入
46
Cash surplus or deficient
现金多余或不足
47
Closing balance of accounts payable
应付账款期末余额
48
Closing balance of accounts receivable
应收账款期末余额
49
Cost of sale
销货成本
50
Credit purchase
赊购
51
Disbursement
支出
52
Ending cash balance/cash balance in ending period
期末现金余额
53
External financing amount
外部融资额
54
Purchase cost
进货成本
55
Selling expense
销售费用
56
Sustainable growth rate
可持续增长率
Part 2 重难点讲解之一传统财务报表分析
一、财务报表分析概述
1.财务报表分析的目的和概念
Purpose and concept of Financial Statement Analysis
财务报表分析的目的
Purpose of Financial Statement Analysis
财务报表分析的目的是将财务报表数据转换成有用的信息，以帮助信息使用者改善决策
The purpose of financial statement analysis is to convert financial statement data to useful information, in order to help information users to improve decision.
财务报表分析的概念
concept of Financial Statement Analysis
财务分析是财务报表使用人利用财务报表来分析公司的财务状况和业绩，并据以预测未来财务绩效
Financial analysis is use of financial statement to analyze a company’s financial position and performance ,and to assess future financial performance.
1
primary user
主要使用人
2
shareholder/ stockholder
股权投资人
3
creditor
债权人
4
management personnel
经理人员
5
supplier/vendor
供应商
6
customer/client
客户
7
government
政府
8
CPA/Certified Public Accountant
注册会计师
2.财务报表分析的方法
（1）比较分析法
Method of comparative analysis
与本企业历史比较
comparing with the history of our company
与同类企业比较
comparing with the companies with the same category
与计划预算比较
comparing with the planning or budget
（2）因素分析法
Method of factor analysis
连环替代法
serial substitution method
差额分析法
gap analysis
3.财务报表分析的局限性
a
财务报表信息的披露问题
Issue of disclosure of financial statement itself
b
财务报表信息的可靠性问题
The problem of reliability of financial statements
c
财务报表信息的比较基础问题
The problem of basis of comparison
二、财务比率分析
短期偿债能力
Short-term debt paying ability
盈利能力比率
Profitability ratio
流动比率
Current ratio
营业净利率
Net operating profit margin
速动比率
Quick ratio
总资产净利率
Net profit on total assets
现金比率
Cash ratio
权益净利率
Net profit on equity
现金流量比率
Cash flow ratio
营运资本
Working capital
长期偿债能力
Long-term debt insolvency
营运能力比率
Operating capacity
资产负债率
Asset to liability ratio
应收账款周转率
AR turnover ratio
长期资本负债率
Long-term debt to capital ratio
存货周转率
Inventory turnover ratio
产权比率
Debt to equity ratio
流动资产周转率
Current asset turnover ratio
权益乘数
Equity multiplier
非流动资产周转率
Noncurrent asset turnover ratio
现金流量与负债比率
Cash Coverage Ratio
总资产周转率
Total asset turnover ratio
利息保障倍数
Interest coverage ratio
营运资本周转率
Working capital asset turnover ratio
现金流量利息保障倍数
interest coverage ratio based on cash flow
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