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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-statements-explained/
课程评论：没有评论
《财务报表解析》课程总结 本课程旨在帮助学员理解并掌握财务报表的核心概念和实际应用。通过学习，学员将能够： * **区分会计、簿记与金融**：理解它们在企业中各自的功能和区别。 * **理解财务会计与管理会计**：掌握两种会计方法的不同。 * **解读三大核心财务报表**： * **利润表（Income Statement）**： * 学习其重要性及用途。 * 理解各账户定义。 * 区分收入与费用。 * 计算毛利润、营业利润和净利润。 * 掌握利润表的结构和格式。 * 学习编制简单利润表的步骤。 * **资产负债表（Balance Sheet）**： * 理解资产、负债和所有者权益的定义。 * 区分流动资产与非流动资产。 * 区分流动负债与非流动负债。 * 理解所有者权益和保留收益。 * 掌握资产负债表的结构和格式。 * 学习编制简单资产负债表的步骤。 * **现金流量表（Cash Flow Statement）**： * 认识现金的重要性及编制现金流量表的必要性。 * 区分现金流入与现金流出。 * 理解现金流量表的三大构成部分：经营活动、投资活动和筹资活动。 * 掌握现金流量表的结构和格式。 * 学习编制简单现金流量表的步骤。 通过本课程的学习，学员将具备阅读、理解和初步编制财务报表的能力，为进一步的财务分析和决策奠定坚实基础。
By the end of this course, students should be able to:· Define bookkeeping, accounting, and finance, and distinguish between their function in a business.· Define financial accounting and management accounting.· Read and interpret the three main financial statements: income statement, balance sheet, and cash flow statement.· Learn the importance and use of each financial statement.· Define and understand different accounts in each financial statement.· Distinguish between revenue and expense.· Calculate gross profit, operating profit, and net profit.· Learn the structure and layout of an income statement.· Learn how to prepare a simple income statement for a small business.· Define assets, liabilities, and equity.· Differentiate between current and non-current assets.· Differentiate between current and non-current liabilities.· Understand equity and retained earnings.· Learn the structure and layout of a balance sheet.· Learn how to prepare a simple balance sheet for a small business.· Appreciate the importance of cash and the need for preparing a cash flow statement.· Distinguish between cash inflow and cash outflow for a business.· Understand the three main sections in a cash flow statement: operating, investing, and financing activities.· Learn the structure and layout of a cash flow statement.· Learn how to prepare a simple cash flow statement for a small business.
