求职培训相关材料商业原理导论

1、商业原理导论六名企求职规划与培训财务报表(Financial statements):反映企业某一特定日期财务状况和某一特定时期经营成果、现金流量状况的书面文件。 4张表+附注：一套完整的财务报表包括资产负债表、利润表、现金流量表、所有者权益变动表和财务报表附注。第六课： 财务报表资产负债表(Balance Sheet)：反映企业在一定日期(通常为各会计期末)的财务状况。资产=负债+所有者权益6.1 资产负债表1.资产(asset)：企业拥有和控制的、能够用货币计量、并能够给企业带来经济利益的经济资源。Eg. 比萨饼店的资产：如现金、冰箱里的比萨饼 、桌椅、收款机、送货车等6.1 资产负债表例

2、：宝洁Balance Sheet中的资产部分Amounts in millions; June 30, 2011Assets20102009Current AssetsCash and cash equivalents$2,879 $4,781 Accounts receivable5,335 5,836 InventoriesMaterials and supplies1,692 1,557 Work in process604 672 Finished goods4,088 4,651 Total inventories6,384 6,880 Deferred e taxes990 1,2

3、09 Prepaid expenses and other current assets3,194 3,199 Total Current Assets18,782 21,905 Property, Plants And EquipmentBuildings6,868 6,724 Machinery and equipment29,294 29,042 Land850 885 Total property, plant and equipment37,012 36,651 Accumulated depreciation(17,768)(17,189)Net Property, Plants

4、And Equipment19,244 19,462 Goodwill And Other Intangible AssetsGoodwill54,012 56,512 Trademarks and other intangible assets, net31,636 32,606 Net Goodwill And Other Intangible Assets85,648 89,118 Other Noncurrent Assets4,498 4,348 Total Assets$128,172 $134,833 2.负债(liability)：企业过去的交易或者事项形成的，预期会导致经济利

5、益流出企业的现时义务。Eg. 比萨饼店的负债：银行借款、赊面粉店没还的钱6.1 资产负债表3. 所有者权益(Shareholders Equities)：资产扣除负债后由所有者应享的剩余利益，即企业所有者对企业净资产的要求权。资产-负债所有者权益 6.1 资产负债表例：宝洁Balance Sheet中的负债和所有者权益部分Liabilities and Shareholders Equity20102009Current LiabilitiesAccounts payable$7,251 $5,980 Accrued and other liabilities8,559 8,601 Debt

6、due within one year8,472 16,320 Total Current Liabilities24,282 30,901 Long-term Debt21,360 20,652 Deferred e Taxes10,902 10,752 Other Noncurrent Liabilities10,189 9,146 Total Liabilities66,733 71,451 Shareholders EquityConvertible Class A preferred stock, stated value $1 per share (600 shares autho

7、rized)1,277 1,324 Non-Voting Class B preferred stock, stated value $1 per share (200 shares authorized) Common stock, stated value $1 per share (10,000 shares authorized; shares issued: 2010-4,007.6, 2009-4,007.3)4,008 4,007 Additional paid-in capital61,697 61,118 Reserve for ESOP debt retirement(1,

8、350)(1,340)Accumulated other comprehensive e (loss)(7,822)(3,358)Treasury stock, at cost (shares held: 2010-1,164.1, 2009-1,090.3)(61,309)(55,961)Retained earnings64,614 57,309 Noncontrolling interest324 283 Total Shareholders Equity61,439 63,382 Total Liabilities and Shareholders Equity$128,172 $13

9、4,833 小组讨论：从资产负债表看，一个企业的资产是不是越多越好？负债是不是越少越好？所有者权益表(Statements of Shareholders Equity)反映构成所有者权益各组成部分当期增减变动情况。也叫所有者权益变动表。 6.2 所有者权益表Dollars in millions/Shares in thousandsCommon Shares OutstandingCommon StockPreferred StockAdditional Paid-In CapitalReserve for ESOP Debt RetirementAccumulated Other Com

10、prehensive e (loss)Non-controlling InterestTreasury StockRetained EarningsTotalBalance June 30, 20092,917,0354,0071,32461,118(1,340)(3,358)283(55,961)57,30963,382Net earnings12,73612,736Other comprehensive e:Financial statement translation(4,194)(4,194)Hedges and investment securities, net of $520 t

11、ax867867Defined benefit retirement plans, net of $465 tax(1,137)(1,137)Total comprehensive e$8,272Dividends to shareholders:Common(5,239)(5,239)Preferred, net of tax benefits(219)(219)Treasury purchases(96,759)(6,004)(6,004)Employee plan issuances17,61615746161,191Preferred stock conversions5,579(47

12、)740ESOP debt impacts(10)2717Noncontrolling interest(2)4139Balance June 30, 20102,843,471$4,008$1,277$61,697$(1,350)$(7,822)$324$(61,309)$64,614$61,439利润表(Statements of Earnings)也叫损益表( e statement)反映企业在一定会计期间的经营成果。收入-费用利润 6.3 利润表收入( e)收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。Eg. 比萨饼店的收入：每天卖比萨

13、饼和饮料的收入6.3 利润表费用(expense)企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。 备注:经济学讲成本(cost)，会计学讲费用，二者概念有所不同。 Eg. 比萨饼店的费用：外购比萨饼原材料的支出、员工工资、偿还银行利息支出、税金等6.3 利润表利润(profit/earning)企业在一定会计期间的经营成果。 备注：经济学和会计学的利润概念不同，经济学考虑隐性成本。6.3 利润表例：宝洁的利润表Amounts in millions except per share amounts; Years ended June 30201020

14、092008Net Sales$78,938 $76,694 $79,257 Cost of products sold37,919 38,690 39,261 Selling, general and administrative expense24,998 22,630 24,017 Operating e16,021 15,374 15,979 Interest expense946 1,358 1,467 Other non-operating e/(expense), net (28)397 373 Earnings From Continuing Operations Before

15、 e Taxes15,047 14,413 14,885 e taxes on continuing operations4,101 3,733 3,594 Net Earnings From Continuing Operations10,946 10,680 11,291 Net Earnings From Discontinued Operations1,790 2,756 784 Net Earnings$12,736 $13,436 $12,075 现金流量表(Statements of Cash Flows)反映企业在一定时期内现金收入和现金支出情况。6.4 现金流量表现金来源经营

16、活动投资活动筹资活动经营状况创现能力筹资能力例：宝洁的现金流量表1：经营活动和投资活动Amounts in millions; Years ended June 30 2010 2009 2008 Cash And Cash Equivalents, Beginning Of Year$4,781 $3,313 $5,354 Operating ActivitiesNet earnings12,736 13,436 12,075 Depreciation and amortization3,108 3,082 3,166 Share-based compensation expense453

17、516 555 Deferred e taxes36 596 1,214 Gain on sale of businesses (2,670)(2,377)(284)Change in accounts receivable(14)415 432 Change in inventories86 721 (1,050)Change in accounts payable, accrued and other liabilities2,446(742)297Change in other operating assets and liabilities(305)(758)(1,270)Other1

18、96 30 (127)Total Operating Activities16,072 14,919 15,008 Investing ActivitiesCapital expenditures(3,067)(3,238)(3,046)Proceeds from asset sales3,068 1,087 928 Acquisitions, net of cash acquired(425)(368)(381)Change in investments(173)166 (50)Total Investing Activities(597)(2,353)(2,549)例：宝洁的现金流量表2：融资活动Amounts in millions; Years ended June 30 Financing ActivitiesDividends to shareholders(5,458)(5,044)(4,655)Change in short-term debt(1,798)(2,420)2,650 Additions to long-term debt3,830 4,926 7,088 Reduct