1、商業(yè)原理導(dǎo)論六名企求職規(guī)劃與培訓(xùn)財(cái)務(wù)報(bào)表(Financial statements):反映企業(yè)某一特定日期財(cái)務(wù)狀況和某一特定時(shí)期經(jīng)營(yíng)成果、現(xiàn)金流量狀況的書面文件。 4張表+附注：一套完整的財(cái)務(wù)報(bào)表包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表和財(cái)務(wù)報(bào)表附注。第六課： 財(cái)務(wù)報(bào)表資產(chǎn)負(fù)債表(Balance Sheet)：反映企業(yè)在一定日期(通常為各會(huì)計(jì)期末)的財(cái)務(wù)狀況。資產(chǎn)=負(fù)債+所有者權(quán)益6.1 資產(chǎn)負(fù)債表1.資產(chǎn)(asset)：企業(yè)擁有和控制的、能夠用貨幣計(jì)量、并能夠給企業(yè)帶來(lái)經(jīng)濟(jì)利益的經(jīng)濟(jì)資源。Eg. 比薩餅店的資產(chǎn)：如現(xiàn)金、冰箱里的比薩餅 、桌椅、收款機(jī)、送貨車等6.1 資產(chǎn)負(fù)債表例

2、：寶潔Balance Sheet中的資產(chǎn)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.負(fù)債(liability)：企業(yè)過(guò)去的交易或者事項(xiàng)形成的，預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利

5、益流出企業(yè)的現(xiàn)時(shí)義務(wù)。Eg. 比薩餅店的負(fù)債：銀行借款、賒面粉店沒(méi)還的錢6.1 資產(chǎn)負(fù)債表3. 所有者權(quán)益(Shareholders Equities)：資產(chǎn)扣除負(fù)債后由所有者應(yīng)享的剩余利益，即企業(yè)所有者對(duì)企業(yè)凈資產(chǎn)的要求權(quán)。資產(chǎn)-負(fù)債所有者權(quán)益 6.1 資產(chǎn)負(fù)債表例：寶潔Balance Sheet中的負(fù)債和所有者權(quán)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 小組討論：從資產(chǎn)負(fù)債表看，一個(gè)企業(yè)的資產(chǎn)是不是越多越好？負(fù)債是不是越少越好？所有者權(quán)益表(Statements of Shareholders Equity)反映構(gòu)成所有者權(quán)益各組成部分當(dāng)期增減變動(dòng)情況。也叫所有者權(quán)益變動(dòng)表。 6.2 所有者權(quán)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利潤(rùn)表(Statements of Earnings)也叫損益表( e statement)反映企業(yè)在一定會(huì)計(jì)期間的經(jīng)營(yíng)成果。收入-費(fèi)用利潤(rùn) 6.3 利潤(rùn)表收入( e)收入是指企業(yè)在日?；顒?dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無(wú)關(guān)的經(jīng)濟(jì)利益的總流入。Eg. 比薩餅店的收入：每天賣比薩

13、餅和飲料的收入6.3 利潤(rùn)表費(fèi)用(expense)企業(yè)在日?；顒?dòng)中發(fā)生的、會(huì)導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤(rùn)無(wú)關(guān)的經(jīng)濟(jì)利益的總流出。 備注:經(jīng)濟(jì)學(xué)講成本(cost)，會(huì)計(jì)學(xué)講費(fèi)用，二者概念有所不同。 Eg. 比薩餅店的費(fèi)用：外購(gòu)比薩餅原材料的支出、員工工資、償還銀行利息支出、稅金等6.3 利潤(rùn)表利潤(rùn)(profit/earning)企業(yè)在一定會(huì)計(jì)期間的經(jīng)營(yíng)成果。 備注：經(jīng)濟(jì)學(xué)和會(huì)計(jì)學(xué)的利潤(rùn)概念不同，經(jīng)濟(jì)學(xué)考慮隱性成本。6.3 利潤(rùn)表例：寶潔的利潤(rùn)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 現(xiàn)金流量表(Statements of Cash Flows)反映企業(yè)在一定時(shí)期內(nèi)現(xiàn)金收入和現(xiàn)金支出情況。6.4 現(xiàn)金流量表現(xiàn)金來(lái)源經(jīng)營(yíng)

16、活動(dòng)投資活動(dòng)籌資活動(dòng)經(jīng)營(yíng)狀況創(chuàng)現(xiàn)能力籌資能力例：寶潔的現(xiàn)金流量表1：經(jīng)營(yíng)活動(dòng)和投資活動(dòng)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：寶潔的現(xiàn)金流量表2：融資活動(dòng)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