讲管理用财务报表：核心要素提炼与分析.pdfVIP

Lecture01Financialstatementsfor

management

知识

Financialstate

mentsfor

management

Cost-volume-profit

analysis

PAR01usingfinancialstate

ments

Operatingassets:assetsinvolvedinsellinggoodsorproviding

services

资产

Financialassets:assetsinvolvedininvestingexcessfundsfromoperating

activities

OperatingliabilitiesLiabilitiesinvolvedinsellinggoodsor

负债providingservices

FinancialliabilitiesLiabilitiesinvolvedindebtfi

nancingactivities

金融性负债

–金融性资产

股东权益

净负债=金融性负债-金融性资产

净经营资产=净负债+股东权益=净投资资本

、管利表

金融损益是指金融负债利息与金融资产收益的差额。

即扣除利息收入、金融资产公允价值变动收益等以后的利息费用。

如果考虑因素，(负的)税后利息费用又称为净金融损益。

项目

一、营业收入

减：营业成本

税金及附加

financial

liabilities

-Financialassets

股东权益

NetliabilitiesFinancialliabilities-financial

assets

Netoperatingassets=Netliabilities+Shareholdersequity

Netinvestedcapital

,managementprofit

table

Financialgainsandlossesrefertothedifferenceweentheinterestonfinancialliabilities

andtheincomefromfinancialassets.Thatis,interestexpensesafterdeductinginterest

income,gainsfromchangesinthefairvalueoffinancialassets,etc.Iftaxfactorsaretaken

intoaccount,(neive)after-taxinterestexpenseisalsocallednetfinancialgainorloss.

项目

1.Operating

income

s:operating

costs

taxesand

surcharges

销售费用

用

财务费用