英文财务报表解析精编版课件

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,英文财务报表解析,2015,年,9,月,解决三个目标问题,英文报表的直观差异是什么？,报表项目是什么意思？,如何看懂英文报表？,财务报表的组成,资产负债表、利润表、股东权益表及现金流量表和综合收益表,会计期间,会计年度结束时间各有不同，但原则上是满一年的结账日。,美国的财务会计准则委员会并没有对企业的会计年度起讫日期做出特别规定，只是由政府部门公布了一个指导时间,10,月制（,10,月,1,日至次年,9,月,30,日为一个会计年度），实际上允许企业根据自己所在行业和经营情况来灵活选择自己的会计年度。,比较性财务报表,英文报表的直观差异是什么？,以美国公司报表为准,INCOME STATEMENT(,损益表,),英文,报表主要项目,中文释义,Net sales,净销售收入,【,注,】,Cost of goods sold,销货成本,Gross profit,毛利,Selling expenses,销售费用,Administrative expenses,管理费用,Income from operations,经营收益,Other revenues and gains,其他收入和利得,Other expenses and losses,其他费用和损失,Income before,tax,税前收益,Income tax,所得税,Net income for the year,本年净收益,Earnings per share,每股收益,【,注,】Net sales including sales,discounts,allowances,returns and other related information.,INCOME STATEMENT(,损益表,),英文,报表项目,中文释义,Selling expenses,销售费用,Sales salaries and commissions,销售人员工资和佣金,Sales office salaries,销售办工资,Travel and entertainment,差旅费和招待费,Advertising expense,广告费,Freight and transportation-out,运费,Shipping supplies and expense,船运物料和费用,Postage and stationery,邮费和办公用品,Telephone,and Internet expense,通讯费,Depreciation of sales equipment,销售设备折旧费,英文,报表项目,中文释义,Administrative expenses,管理费用,Officers salaries,管理人员工资,Legal and professional services,法律和专业服务费,Utilities expense,水电费,Insurance expense,保险费,Depreciation of building,房屋折旧,Depreciation of office equipment,办公设备折旧,Stationery,supplies and,postage,办公用品、物料和邮费,Miscellaneous office expenses,其他办公费,BALANCE SHEETS(,资产负债表,),英文报表主要项目,中文释义,Assets,资产,Current assets,流动资产,Cash and cash equivalents,现金和现金等价物,Available-for-sale securities-at fair value,可供出售证券,-,公允价值,Short-term investment,短期投资,Accounts receivable,应收账款,Allowance for doubtful accounts,坏账准备,Inventories,存货,Prepaid expenses,预付费用,Total current assets,流动资产合计,Long-term investment,长期投资,Plant assets,net of depreciation,固定资产折旧后净值,Intangible assets,net of amortization,无形资产摊销后净值,Goodwill,商誉,Other assets,其他资产,Total assets,资产总额,BALANCE SHEETS(,资产负债表,),英文报表主要项目,中文释义,Liabilities and,Shareowners Equity,负债和所有者权益,Current liabilities,流动负债,Notes payable,应付票据,Payable to suppliers and others,应付账款,Accrued interest on notes payable,应付票据利息,Accrued salaries,wages,应付薪酬,Accrued liabilities,应计负债,Dividend payable,应付股利,Accrued income taxes,应付所得税,Deferred revenue,递延收益,Current,maturities of long-term debt,年内到期的长期负债,Other current liabilities,其他流动负债,Long-term debt,长期负债,Obligations under capital leases,融资租赁义务,Other liabilities,mainly deferred income tax,其他负债，递延所得税为主,Shareowners equity,所有者权益,Paid in on capital stock,实收资本,Preferred,stock authorized,40sh.;none issued,优先股，核准,4000,万股，发行,0,股,Capital stock,$0.15 par value;authorized14sh;issued 13sh,股本，面值,$0.15,，核准,1400,万股，发行,1300,万股,Capital surplus,资本公积,Earnings retained in the business,留存收益,Cumulative translation adjustments,外币折算调整累计数,STATEMENT OF CASH FLOWS(,现金流量表,),英文报表主要项目,中文释义,Cash flows from operating activities,经营活动产生的现金流量,Net earnings/income,净收益,To reconcile net earnings to net cash provided by operating activities:,将净收益调整为经营活动产生的现金流量净额,Depreciation and amortization,折旧和摊销,Divestitures and restructuring,剥离和重组,Deferred taxes,递延税款,Other,net,其他净值,Cumulative effect of accounting change,会计变更的累计影响,(increase)decrease in accounts receivable,应收账款的减少（增加）,(increase)decrease in inventories,存货的减少（增加）,Net change in other current assets and liabilities,其他流动资产和负债的变化净额,Net cash from operating activities,经营活动产生的现金流量净额,Cash flows from investing activities,投资活动产生的现金流量,Purchases of plant assets,购置固定资产,Sale of plant assets,出售固定资产,Businesses acquired,企业并购,Sale of businesses,企业出售,Increase in other assets,其他资产增加,Net change in other temporary investments,其他临时投资变化净额,Net cash used in investing activities,投资活动产生的现金流量净额,STATEMENTS OF CASH FLOWS(,现金流量表,),英文报表主要项目,中文释义,Cash flows,from financial activities,筹资活动产生的现金流量,Long-term borrowings,长期借款,Repayments of long-term borrowings,偿还长期借款,Increase(decrease)in short-term borrowings,短期借款的增加（减少）,Other short-term borrowings,其他短期借款,Repayments of other short-term borrowings,偿还其他短期借款,Payment of cash dividend,支付现金股利,Issuance of common stock,发行普通股,Redemption of bonds,偿付债券,Other,net,其他净值,Net cash from financing activities,筹资活动产生的现金流量净额,Effect of exchange rate change on cash,汇率变动对现金的影响,Net increase(decrease)in cash and cash equivalents,现金及现金等价物净增加（减少）额,Cash and cash equivalents at beginning of year,期初现金及现金等价物,Cash and cash equivalents at end of year,期末现金及现金等价物,如何看懂英文报表？,以苹果（,AAPL,）报表为例,如何看懂英文报表？,如何看懂英文报表？,如何看懂英文报表？,如何看懂英文报表？,Financial statement analysis focuses on one or more elements of a companys financial condition or operating results.Our analysis emphasizes six areas of inquiry-with varying degrees of importance.“Building blocks”of financial statement analysis as follows:,Short-term liquidity,Capital structure and solvency,Return on invested capital,Asset turnover,Operating performance and profitability,Forecasting and valuation,An equity investor when evaluating the investment merit of a company often cumulate financial data and accompanying notes by applying the building blocks above.,THE END,