欧美亚洲超清无码专区,亚洲成本人片无码免费,风流少妇BBWBBW69视频,成人亚洲A片V丝袜专区

【課程大綱】Course Outline
一、如何快速閱讀和分析財務(wù)報表
How toquicklyread andanalyze financial statements of a suppliers
財務(wù)的基本概念 The basicconcepts offinancial
會計的基本六要素sixbasic elements oftheaccounting
管理會計與財務(wù)會計的區(qū)別
What is thedifference between management accountingand financial accounting
為什么說管理會計與每個人都有關(guān)系
Why isthatmanagement accountinghas arelationshipwith eachperson
權(quán)責發(fā)生制和收付實現(xiàn)制accrualandcash basis
會計恒等式accounting equation
財務(wù)報表體系 financialreporting system
財務(wù)報表的構(gòu)成 The composition ofthe financial statements
財務(wù)報表之間的關(guān)系The relationship betweenthe financial statements
實例CaseStudy

二、財務(wù)三張表揭開公司什么面紗
How toknow a company through three financial tables
資產(chǎn)負債表 What is the Balance Sheet
資產(chǎn)負債表的結(jié)構(gòu)和主要內(nèi)容balance sheetstructure and main contents
解讀資產(chǎn)負債表 How to understanda balance sheet of supplier
損益表 Profit and loss sheet
損益表的結(jié)構(gòu)與主要內(nèi)容Thestructure andmain contents ofprofit and loss account
利潤是如何形成的 Howprofits areformed
解讀利潤表Understandingthe income statement
現(xiàn)金流量表Cash Flow Statemen
現(xiàn)金流量表的結(jié)構(gòu)與主要內(nèi)容structureandmain contents ofthe cash flow statement
解讀現(xiàn)金流量表Interpretation ofCash Flow Statement
企業(yè)利潤和現(xiàn)金流的關(guān)relationshipbetweenprofits andcash flow
現(xiàn)金流Whatis the Cash Flow
現(xiàn)金流平衡Cashflow balance
實例Case Study
通過利潤表洞察成本結(jié)構(gòu)尋找降本空
How to understand a company’s cost structure through the incomestatement
公司利潤的形成Whereis thecompany profits come from
公司利潤表運行機理the companyrunning mechanism ofthe income statement
總經(jīng)理關(guān)注哪些要素What are theelements ofconcern,general manager
按照公司業(yè)務(wù)分類的成本：制造成本、銷售及一般管理費
manufacturingcosts, sales and general administrativeexpenses
銷售業(yè)和服務(wù)業(yè)的成本：采購成本、人工費和期間費用
cost fsalesand service sectors:Procurementcosts, laborcosts andexpenses for the period
.按照管理責任分類的成本：可管理和不可管理成本
controllableand uncontrollable cost
.設(shè)備能源消耗的成本：期間費用
Thecost ofenergy consumption: expensesfor the period
生產(chǎn)主料的成本：材料成本ProductioncostsIngredients:material costs
員工的報酬：人工成本employeecompensation:labor costs
按照行業(yè)考察材料費、人工費和期間費用
Studymaterialscost,labor costsand periodcosts by industry 
實例Case Study
.材料費核算實例materialsaccounting
人工費核算實例labor costsaccounting
制造費核算實例manufacturingcostaccounting
銷售及一般管理費實例salesand generalmanagement experiences 

三、評估資產(chǎn)負債表提升公司運營能力
How to promotion capacity by ratio analysis inbalance sheet
償債能力分析 Analysisof solvency
資產(chǎn)負債率 asset-liability ratio
流動比率/速動比率 CurrentRatio/Quick Ratio
營運能力分析 Analysisofoperatingcapacity
應(yīng)收賬款周轉(zhuǎn)率Accountsreceivable turnover
存貨周轉(zhuǎn)率 Inventory Turnover
應(yīng)付賬款周轉(zhuǎn)率AccountsPayableTurnover
現(xiàn)金周轉(zhuǎn)率 cash flowratio
獲利能力分析Profitability AnalysisROS, ROA, ROE
資產(chǎn)收益率Return on assets
投資回報率ROI
銷售利潤率ROS
實例Case study

四、如何用財務(wù)數(shù)據(jù)進行決策 Howto usefinancial data formaking a decisions
自制外購決策outsourcingdecisionsmade
購買租賃決策buying and rentingdecisions
如何確定內(nèi)部轉(zhuǎn)移價格How to determinethe internal transfer price
分攤與折舊sharingand depreciation
量本利分析 Analysis ofthe amount ofprincipal and interest共同費用的分攤 Sharingcommon costs
盈虧平衡分析break-even analysis
采購決策中如何使用盈虧平衡分析
How tousebreak-evenanalysis for the procurementdecision-making
ABC 作業(yè)成本分析法ABCanalysis
敏感度分析sensitivity analysis
采購定價中如何使用敏感度分析
How touse thepurchasepricesensitivity analysis
供應(yīng)商現(xiàn)金折扣政策cashdiscount policy of supplier
稅和發(fā)票管理 tax andinvoice management
增值稅的計算和抵扣value-added taxcalculations
現(xiàn)金的時間價值NPV
IRR內(nèi)部投資回報率IRRninternalrate of return oninvestment
TCO總成本Total cost of ownership
實例Case study

五、企業(yè)預(yù)算管理與采購預(yù)算
Enterprisebudget managementand procurementbudget
預(yù)算的重要性和原則The importanceand principles ofthe budget
每個部門、每位員工和預(yù)算的關(guān)系：全員參與
Relationsbetween each department,each employeeand budget:full participation
.怎樣編制預(yù)算How tobudget
零基預(yù)算zero-base budget
滾動預(yù)算rolling budget
彈性預(yù)算Flexible Budget
預(yù)算的跟蹤與控制：事前、事中、事后
budgettracking andcontrol:before, during,after
利用預(yù)算控制成本費用的關(guān)鍵點
keypoints of controlcosts using the budget
目標成本與標準成本在預(yù)算管理中的應(yīng)用
target costandstandard costin thebudget management
實例Case study