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所在平台: Udemy |
课程主页: https://www.udemy.com/course/finance-fundamentals-for-non-finance-individuals/
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Coursera 上的《非财务人员的财务基础》课程旨在帮助您掌握财务知识。完成本课程后，您将能够： * **区分簿记、会计和财务**，并**阅读和解读三大财务报表：损益表、资产负债表和现金流量表**。您将了解各类账户的含义，计算毛利润、营业利润和净利润，区分流动和非流动账户，并理解资产、负债和权益的定义。此外，您还将掌握现金流量表的三大组成部分：经营活动、投资活动和融资活动。 * **分类成本**，区分固定成本、变动成本、阶梯固定成本和半变动成本，以及区分直接成本和间接成本。 * **计算和解读贡献毛益、盈亏平衡点和安全边际**。您将学会利用盈亏平衡分析做出业务决策，并了解如何处理带折扣的特别订单。 * **理解定价方法和策略**，学习成本加成定价法和利润加成定价法，并理解价格撇脂策略和价格渗透策略。 * **理解“金钱的时间价值”概念**，并能计算和解读现值和终值。您将学会计算多年期和不同利率的折现因子，并利用折现因子计算折现的未来现金流量。 * **运用多种方法评估投资机会**，包括回收期法、折现回收期法、净现值（NPV）法和内部收益率（IRR）法。
By the end of this course, students should be able to:· Distinguish Between Bookkeeping, Accounting, And Finance.· Read And Interpret The Three Main Financial Statements: Income Statement, Balance Sheet, And Cash Flow Statement. Define and understand different accounts in the statements. Calculate Gross Profit, Operating Profit, and Net Profit. Differentiate between current and non-current accounts. Define Assets, Liabilities, and Equity. Understand the three main sections in a cash flow statement: operating, investing, and financing activities.· Classify Cost Based On Production And Behaviour. Distinguish between Fixed, Variable, Stepped Fixed, and Semi Variable costs. Differentiate between direct and indirect costs.· Calculate And Interpret Contribution, Break Even Point, and Margin of Safety. Use the break-even analysis as a tool for making business decisions. Learn how to handle special orders with discounted prices.· Understand pricing methods and strategies. Calculate price under Cost plus and Margin pricing methods. Define price skimming strategy and price penetration strategy.· Understand "Time Value For Money" Concept, and Calculate And Interpret Present Value And Future Value. Calculate the Discount Factor (DF) for multiple years and interest rates. Utilise DF to calculate discounted future cash flows.· Evaluate Investment Opportunities Using: Payback Period, Discounted Payback Period, Net Present Value (NPV), And Internal Rate Of Return Techniques (IRR).
