财务报表分析与资料2.ppt

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1、ZSU–iMBAProgramme2003FinancialStatementAnalysisSession2:ZSU-iMBA:Module:FinancialStatementAnalysisSession2-pageCourseScheduleMonday,April19Monday,April26Monday,May10Monday,May17AMSession1IntroductionFrameworkofFinancialStatementAnalysisFinancialReportingSystemPrincipalSta

2、tementOtherSourcesofInformationforAnalysisSession3BalanceSheetKeyBalanceItemAnalysisInventoryDepreciationTaxFinancingLiabilitiesShareholders’EquityPrepareB/SSession5StatementofCashFlowDirect/IndirectMethodCFfromOperationsCFfromInvestingActivitiesCFfromFinancingActivitiesA

3、nalysisofCashflowSession7OtherKeyAspectsforFinancialStatementAnalysisRiskandMeasuresAuditor’sReportandSarbanes–OxleyActPMSession2Introduction(continued)KeyConceptsAccrualBasisofAccountingRevenueandExpenseRecognitionNonrecurringItemsQualityofSession4IncomeStatementIncomeSt

4、atementItemsStatementofEarningsCostorEquityMethodDetailedAnalysisofEarningsSession6IntegratedAnalysisTechniquesRatioAnalysisAnalyzingDateFCSTMonitoringExecutionSession8ExaminationZSU-iMBA:Module:FinancialStatementAnalysisSession2-pageSession2:ContentOutlineAssets=Liabilit

5、y+EquityAccrualPrincipleofAccountingRevenueandExpenseRecognitionNonrecurringItemsNon-operatingItemsQualityofEarningZSU-iMBA:Module:FinancialStatementAnalysisSession2-pageSession2:ObjectivesAccrualConceptFormatandComponentsofIncomeStatementBalanceSheetListofItemsWorthProbi

6、ngZSU-iMBA:Module:FinancialStatementAnalysisSession2-pageKeyConceptsAssets=Liabilities+Shareholders’EquityShareholders’Equity=ShareCapital+EarningsEarning?ZSU-iMBA:Module:FinancialStatementAnalysisSession2-pageMini-CaseYoustartabusinessasDigitalCameradealers.Youareselling

7、Flashcardsandmakefourtransactions:Month1:1)putpersonalmoney$4,000incashasinitialinvestment2)borrow$2,000fromBankofChinaasadditionalcapitalMonth2:3)Purchaseofficefurniturefor$3,000oncredit4)PurchaseFCcardsfor$3,000oncredit5)Yousell10FCcardsfor$500ofcredit,thatcost$3006)You

8、incurred$10inbankinterestforfirst2monthsMonth3:7)Youpaid$10tothebank8)Youincurred$45intaxes(notp