英文版财务会计课件第五章

Chapter5of theEnglishversion offinancialacco•Chapter5Introduction•Introduction tofinancial statements•Income statementCATALOGUE•Balance Sheet目录•Cash flowstatement01Chapter5IntroductionCourse objectivesand importanceObjectivesTointroduce theconcept of financial accountingand itsimportance inbusiness decision-making.To explainthe basicprinciples andpractices of financial accounting.Course objectivesand importance•To familiarizestudents withthe vocabularyandlanguage usedin financial accounting.Course objectivesand importanceFinancialaccounting isessential forbusinesses输入02Importance标题to understand their financial position andperformance.0103It isa keycomponent of the overallIt providesdecision-makers withvaluablemanagement systemand helpsin maintaininginformation formaking informed decisions04accountability andtransparency inbusiness about the operationand managementof theoperations.company.Content Overviewand StructureOverviewThischapter coversthe fundamentalprinciples andpractices offinancialaccounting,including theaccountingequation,the useof accounts,andthe preparation offinancial statements.Content Overviewand StructureStructure01The chapteris dividedinto fivemain sections:02Introduction toFinancial Accounting,The AccountingEquation,The Useof Accounts,The PreparationofFinancial Statements,and Summary.Each sectionincludes detailedexplanations,examples,03and exercisesto helpstudents understandand applytheconcepts covered.02Introduction tofinancial statementsDefinitionand purpose offinancial statementsDefinitionFinancial statementsare reportsthatprovide information about acompanysfinancialposition,performance,and cash flows.PurposeTo providedecision-makers withinformation aboutthecompanysfinancial health,performance,andstrategic goals.Types offinancial statementsBalancesheet IncomestatementShows thecompanys assets,liabilities,Shows thecompanys revenueandand equityat a specific pointin time.expenses overa specificperiod oftime.Statement ofchanges inStatementof cash flowsequityShows thecompanys cashinflows andShows thechanges inshareholdersoutflows overa specificperiod oftime.equity overa specificperiod oftime.Requirements forthepreparationof financialstatementsGAAPGenerally Audit:The financialTimeliness:The financialTransparency:TheAccepted Accountingstatements must be statementsmustbefinancialstatementsmustPrinciples:The auditedby anprepared andreleased inprovide transparentpreparationoffinancialindependent auditorto atimely mannerto allowinformationaboutthestatements mustfollow ensuretheir accuracyand decision-makers tomake companysfinancialGAAP toensure reliability.informeddecisions.position,performance,consistency andand cashflows.comparability.03Income statementDefinition and purpose of incomestatementDefinitionThe incomestatement isa financialstatement thatsummarizes therevenue,expenses,gains,and lossesof a business duringaspecificperiod oftime.PurposeThe incomestatement providesinformationaboutthe financial performance ofabusiness,allowing usersto assessthe profitability,operating efficiency,and financialhealth ofthecompany.Method ofpreparing incomestatementRevenue recognitionGains andlossesIdentify andclassify revenueearned duringInclude anygains orlosses thatoccurredthe period.during the period.A BC DExpenserecognition Calculationof netincomeIdentify andclassify expensesincurred Subtractexpenses fromrevenue toduringthe period.calculate netincome orloss fortheperiod.Analysis andInterpretation ofIncome StatementRevenueanalysis ExpenseanalysisExamine theamount andnature ofrevenue Examinethe controllableand non-to assessthe profitability and marketcontrollable expensesto assesstheposition ofthe business.operating efficiencyand coststructure ofthebusiness.Profitability analysisTrend analysisCompareprofit margins,return onassets,Compare incomestatements fromdifferentand returnon equityto assessthe periodsto identifytrends inrevenue,profitabilityandfinancialperformanceoftheexpenses,and netincome.business.04Balance SheetThedefinition andpurposeofa balancesheet平衡表是一份展示企业在特定日期财务状况的财务平衡表定义与目的概述报表目的在于提供关于企业财务状况的综合信息，帮助利益相关者做出决策•·它列出了企业的资产、负债和所有者权益，反映了企业的财务结构、经济资源和资金来源The preparationmethod ofthe balancesheet平衡表编制方法详解•·0102确定资产负债表日选择一个公历日期作收集数据收集所有相关的资产、负债和0304为报表日，通常是财政年度结束日所有者权益账户的余额整理数据将数据整理成报表格式，确保核对数据核对总资产与总负债，确保平0506准确反映财务状况衡Analysis andInterpretation ofBalance Sheet负债分析分析负债的期限、利率和来源，评估企业的偿债能力和财务风平衡表分析与解读险所有者权益分析分析所有者权益的•·构成、增减变动，了解企业的股权结构和管理层对企业的贡献资产分析分析资产的结构、质量和综合分析通过比较不同时期的平衡流动性，了解企业的资源配置和经营表，分析企业财务状况的变化趋势，策略预测未来的发展前景05Cash flowstatementDefinitionandpurposeofcashflowstatement现金流量表的定义和目的现金流量表是财务报表中的重要组成部分，它反映了企业在一定时期内现金流入和流出的状况该表的主要目的是提供有关企业创造、筹资和投资活动的现金流量信息，帮助投资者、债权人和企业管理人员评估企业的流动性、财务状况和盈利能力The preparationmethod ofcashflowstatement现金流量表的编制方法现金流量表的编制方法主要有直接法和间接法两种直接法是通过记录现金流入和流出的实际交易来编制现金流量表的方法，而间接法则是以利润VS表为基础，通过调整非现金项目来推算现金流量Analysis andInterpretation ofCash FlowStatement现金流量表的分析和解读现金流量表的分析主要包括经营活动现金流分析、投资活动现金流分析和融资活动现金流分析通过对这些现金流的分析，可以评估企业的流动性、偿债能力和盈利能力此外，还可以通过比较不同时期的现金流量表来分析企业的成长性和财务状况变化趋势THANKS感谢观看。