Understanding Financial Statements

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课程主页: https://www.udemy.com/course/understanding-financial-statements/

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课程简介

课程名称:理解财务报表 课程概述:本课程旨在帮助董事会成员理解财务报表和预算,以便他们能够胜任其职责。课程内容包括:识别三大会计报表各自传达的信息;理解如何审阅经营预算;区分将支出记录为资产(资产负债表)还是费用(利润表);探讨可用于保护资产的内部控制类型;以及掌握审阅财务报表的十个步骤。本课程以通俗易懂的方式,为董事提供在审阅财务报表和预算时所需的基础知识,从而在董事会会议中游刃有余。 学习目标: * 识别三大会计报表各自传达的信息。 * 掌握如何审阅经营预算。 * 区分将支出记录为资产(资产负债表)还是费用(利润表)。 * 探索可用于保护资产的内部控制类型。 * 掌握审阅财务报表的十个步骤。

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课程详情

What do Board Members need to understand about financial statements and budgets to be able to perform their duties? Certainly such things as: Recognizing what each of the three financial statements is trying to tell the reader. Understanding how to review an operating budget. Identifying the differences between when we record an expenditure as an asset on the balance sheet or an expense on the income statement. Exploring the types of internal controls that can be used to safeguard assets.Ten steps that can be used to review a set of financial statements. This course provides - in an easy to understand manner - the basic knowledge to make a director comfortable at the boardroom table when the financial statements and budgets are handed out. Learning Objectives Recognize what each of the three financial statements is trying to tell the reader. Discover how to review an operating budget. Identify the differences between when we record an expenditure as an asset on the balance sheet or an expense on the income statement. Explore the types of internal control that can be used to safeguard assets. Discover the ten steps that can be used to review a set of financial statements.

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