Sponsored Links
This presentation is the property of its rightful owner.
1 / 278

海南大学海 MBA 教育中心 会 计 学 讲义 2005 年1月(修订) PowerPoint PPT Presentation


  • 75 Views
  • Uploaded on
  • Presentation posted in: General

海南大学海 MBA 教育中心 会 计 学 讲义 2005 年1月(修订). 第一章 企业活动概述 企业是一种资金流程的动态体系,而以会计为主体的财务管理系统是维持这一体系正常运转并提高其效率的最重要的源泉。. 第一节 企业活动. 各位同仁,你们认为我们 对于 顾客 的定价目标是什么 ?. 一、 制定目标与战略 每个企业都有存在的目标或目的,为完成这些目的,企业必须调动各种资源。企业的目的可以选择为: 1、股东权益最大化; 2、为职工提供具有激励性和稳定的工作环境等. 二、进行融资

Download Presentation

海南大学海 MBA 教育中心 会 计 学 讲义 2005 年1月(修订)

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


MBA

20051()




  • 1

  • 2




Finance,


,,.




1

2

3

().


.


Financial Report


1



=+

1

A

B

C



A

B

C


D.

E


2

3


2

=


1

2


3

()


4

A

B

C

D

E



1


2

1

2

3

4

5



.

A

B

C

D

E


  • 4

    1

    2


3

4




  • 1

  • 2


  • 1


  • 2



T


2004

500000 300000

300000 500000

200000



1

.


1

2


3

:

=+


2,

1


gains

A

B


2


?


3

-=

+=++



1100000

=+

+100000 +100000

210000

= +

+10000 +10000

310000

=++

+10000 +10000

48000

+ =+

-8000 +8000


=+

=+

=+-

=-+-


,:,,.


1


2

3



4



:

1

2


3


5


6


7


  • 1

    + -

    2

    - +


1

=

2

=

=



20012

1200122400200100

700700


4000000

2000000

1000000

7000000

400000020000001000000

7000000


200122

400 700

200

100

700 700


2256%200

2000000

2000000

4000000 2000000 2000000


600 200

200

100 700

900 900


3210100303

1003070

1000000

300000

700000


4000000 700000

2000000 300000

1000000


570 70

100 200

200 700

100

970 970


4228100250502003

50200250100


500000

2000000

2500000

1000000

1000000

4000000 2000000 10000001000000

2000000 300000

500000

2500000 1000000


2001228

620 70

200

0 200

200 700

100 150

1120 1120


20012

250

100

150


221

125000

15000 15000

2521500

1500021500 21500


3109%24000

1500021500 34000

34000

415720010

1500021500 47200

3400047200


5800

5800 5800

612000

15000 31500 612000

24000 47200

612000

7200

612000 7200

7200


83000

15000 31500 83000

34000 47200

61200083000

95750

5800 5800

95750 95750


106000

5800 106000 106000

95750

11450

5800 11450

95750

11450


124800

15000 21500 1248005800

34000 47200 95750

612000 83000 11450

124800

13200

15000 21500 1220013200

34000 47200

61200083000

13200 124800

4700




14750

2750141500 14750

15

720010120607200/120

1560 1560


16

4000*9%/12=30

1630 1630

A

A 12200612000 612000

12200


  • B

  • 96000 B6000 B6000 A12200

  • B6000 A12200

  • C3000

  • D450

  • E750

  • F60

  • G30

    1910


17191020%3821528

382

382

382

382

1528

1528


  • B6000 A12200 17382

  • C3000

  • D450

  • E750

  • F60 171528

  • G30

    1910

    17382

    171528


  • 831

  • 5450 2200

  • 550 4000

  • 6000 30

  • 7200 6612

  • 60 5000

  • 7140 1528

  • 13140 13140


  • 8

  • 12200

  • 6000

  • 3000

  • 750

  • 450

  • 60

  • 30

  • 1910

  • 382

  • 1528


  • 10%,20%,305.60.

  • :305.60

  • 152.80

  • :305.60

  • 152.80

  • :


  • 831

  • 5450 2200

  • 550 4000

  • 6000 30

  • 7200 305.60

  • 6612

  • 60 5000

  • 152.80

  • 7140 1069.60

  • 13140 13140


1528

0

1528

152.80

1375.20

0

0

305.60

0

1069.60


  • A2003133%10%5%20%


  • 1110170000190000,24000

  • 21122000

  • 31152000006%

  • 41183000


  • 512413000060000

  • 612560000

  • 712810000017%117000

  • 813020000


  • 98%500000

  • 105000

  • 112000


  • 170000 90000

  • 130000 60000

  • 2000 60000 12000

  • 3000

  • 5000

  • 2000

  • 234000 300000

  • 66000

  • 66000*33%=21780


  • 21780

  • 21780

  • 21780

  • 21780

  • 234000 300000

  • 66000

  • 21780

  • 44220

  • 44220

  • 44220

  • 44220


  • 10%5%

  • 4422

  • 2211

  • 8844

  • 4422

  • 2211

  • 4422

  • 28473




1


2


3

4


1

2

3

4


1

1001000601000001040


100000

100000

60000

60000


40000

40000

24000

24000


2


3

  • 1000003/102/20N/30

    100000

    100000


4

200212305000013%45000


8

97000

3000

100000



,,.


1

2

3


1

2


1

=/21


2

=/11


3

=/


=360/

1/33040





:+


:

=/

=(+)/2

=360/


1

2

3

4


1

2

3

4


1

=-/

2

1

2


,



  • 1

  • 2

  • 3


  • 1

  • 2.


  • 1,.


  • 2,

  • .


  • 1

  • 20%20%


  • 1

  • 2


  • 3


  • 2


  • 20%


  • 1000000,1,100.200230000030%

  • 20022005


  • 2002 200000 120000

  • 2003 -1200000 0

  • 2004 -100000 0

  • 2005 900000 400000

  • 2002

  • 300000

  • 300000

  • 30%(200000*30%)

  • 60000

  • 60000

  • 36000(120000*30%)

  • 36000


  • 200330%

  • 360000

  • 360000

  • 2004

  • 30000

  • 30000

  • 2005

  • 270000

  • 270000

  • 120000

  • 120000







1

2

3

4

5


1


0326%1000

A60

600000

600000


B


2


1


2


,,



/

/=/

500600100023.8%28.6%47.6%.

/

/=()/

11


=/





10%50%25%


15

25

3


  • 19972800002003760002003 250000167500


20031231

167500

167500

91500

76000 167500

91500


91500*10%=9150

9150

9150

20037000076000

6000

6000

76000 70000

6000



5%10%


  • 5%8000000500000200310700000

  • =8000000*5%=400000


400000

400000

700000

700000

700000

700000



?



.

1200112

117

2A7

310000017%3

420000


1124

21212

(3)


  • 11

  • 46 150

    90 623

    18 58

    48 24

    74 28

    2.6 46

    23 450

    349.69 1000

    102 144.59

    260

    680

    220

    448(1874.69)


2001

  • 2001

  • 1990 2158

  • 1300 1480

  • 100 96

  • 590 582

  • 25 23

  • 180 186

  • 290 298

  • 60 62

  • 85 59

  • 33% 28.05 19.47

  • 56.95 3953


  • 20011231

  • 96

  • 32 20

  • 26 20

  • 46 38

  • 1.6

  • 20 2.8

  • 68.4

  • 260

  • 150

  • 260

  • 360 1000

  • 100 26

    260

  • 450

  • 125680 125680


.

20021112

111000000450000020000031000008%

2102000003400010001000500


32527220000150000

428200015003%

520003000

6

72000


  • 1


  • 2


  • 3

  • 4


  • 5

  • 6


  • ()

  • 1

  • 2

  • 3


  • ()


  • =+--+-+-+

  • =+++-+


  • 300200522507040130

  • =300+52-50+70-130=242

  • 200+2+40=242


  • =+++-


  • 700000119000100000150000

  • 700000+100000=800000

  • 150000



  • 1

  • 2

  • 3

  • 4


()

  • 199971600001600001999

  • 1

  • 19991231

  • 0 49000

  • 0 36000

  • 0 85000

  • 0 5000

  • 0 60000

  • 0 20000

  • 0 85000


  • 2

  • 1999

  • 125000

  • 30000

  • 55000

  • 40000

  • 6000

  • 34000

  • 3

  • A14000

  • B3500020000


  • 1=125000--36000=89000

  • 2= 30000--5000=25000

  • 3=35000

  • 4 =6000

  • 5=20000

  • =3000

  • 6=60000

  • 7=14000

  • =46000

  • =3000+46000=49000


  • 1999

  • 89000

  • 25000

  • 35000

  • 6000

  • 20000

  • 3000

  • 60000

  • 14000

  • 46000

  • 49000


  • 34000

    -36000

  • 5000

  • 3000


  • 0 49000 49000

  • 0 36000 36000

  • 0 5000 5000

  • 0 60000 60000

  • 0 20000 20000

  • 125000 125000

  • 30000 30000

  • 35000 55000

  • 20000

  • 6000 6000

  • 34000 34000


  • 89000 89000

  • 25000 25000

  • 35000 35000

  • 6000 6000

  • 20000 20000

    3000

  • 60000 60000

  • 14000 14000

    46000

  • 49000 49000




  • 2002



  • 1


  • 2

  • 3

  • 10000


  • 1

  • 2

  • 3


10000

6000 4000

4000 2000 1000


,


199510

1=/

2= +/

3=/

4=/


5=/

6=/

7=

/

8=

/


9=/


10

=/


19996

1

1=/


2=+

*100%0

1=


2=/

100

2

1=/


2=/

1=/


2=/

3 =


4=


3

1=/*100%


2=/

=+/

1

1=

2


2=/

3=+


4

=

4

1=


2

=++

1

=/

2

=/


3

=/

4

=+++/


1

1996


55% 9% 13% 7% 7% 9%

642

2

.100


(1) (2) (3) (4=3/2) (1*4)

25 2

/ 25 2.5

/ 15 2.5

/ 10 8

/ 10 4

/ 10 6

/ 5 3

100


CAASC

% %

1

50

20 10

10 16

10 10

10 4


2

32

8 50

8 150

8 600

8 800

3 18

9 10

9 10

100



A

B


Liquidly Ratios

1Current Ratio=/

2Quick or Acid Test Ratio

=-

3=++

+/

()Debt Management Ratio

1(Debt Ratio)=/

40%60%


2(Times Interest Earned Ratio)

=+

1

3(Times Fixed Burden Ratio)

=++

+


Asset Management Ratios

1=+

2Inventory Turnover Ratio

=/

=360/

A. =/

B. =/


3(Average Collection Period),

=/

=/

=

=

=

+/2


4(Current Asset Turnover Ratio)

=/

5Fixed Asset Turnover Ratio

=/

6Total Asset Turnover Ratio

=/


Profitability Ratios

1(Net Profit on Sakes)

=/

2Basic Power Ratio

=/

3Return on Total Asset

=/

4Return on Common Equity

=/


5=/*100%

6=/*100%

7=/*100%


Market Value Ratios

1/Price /Earning Ratio)

=/

2/Market /Book Ratio

=/

3Return on Per Stock

=/

=EBITI1T/N

=/

EBITIT


4Interest Ratio on Stock

=/

5Book Value

=

6 =

7=/


1

2=

3=

4=

5= /

6=/

7=/

8=/


1

=/

2

=/+

3

=/

4

=/

5=/

,,,.


=*

=/*/

A=/

B=


  • ,


=+

+=+



=+

+=+

-=-


=/


=-

1

2


1

2



  • =/


  • ()

  • =/

  • =/

  • 1

  • =/

  • 11


  • 2

  • =/

  • 1314


  • 1

  • 2

  • 3

  • 4

  • 1=/

  • 2=/

  • 3=/

  • 4

    =/+


  • 5

  • =/

  • 80%100%

    6=+/

    1


=/=/=+/=-/


  • =/ =/=/


  • =/ =360/ =/



  • =/


=/

=/

=/


  • The Du Pont Analysis Method


* 1/1-

/ / /

- +

+ +


  • 1

  • 2

  • 3


  • 1

    2


  • 3

  • 4

  • 5

  • 1

  • =/

  • 2

  • =-/

  • 90100

  • =90-100-90/90=0.8889


  • 3

  • =-/

  • 60%48%

  • =60%-48%-60%/60%=80%

  • 6100100100

  • :


20 15 15 1 20

20 15 12 0.8 16

10 15 13 0.87 8.7

8 40 60 0.5 4

8 200 150 0.75 6

8 600 500 0.8 6.4

5 800 800 1 8

6 30 21 0.7 4.2

6 20 16 0.8 4.8

6 20 16 0.8 4.8

100 82.90


  • 1112

  • 1200000500000300000500000

  • 2AB300200600002000AB90005000


  • 315000023000010

  • 46000

  • 526%500000

  • 614000

  • 73000


12003

22001

32001

4 1997

5Applied Corporate Finance, Swath Deodorant, John Wiley and Sons,Inc.1999

6Introduction to Financial Accounting,Charles T.Horugren,Gary L.Sundem

72002

82001


  • Login