大師輕鬆讀 NO.1059 看懂財務報表
大師輕鬆讀 NO.1059 看懂財務報表
者:
出版社:
大師輕鬆讀股份有限公司
別:
商業理財
式:
EPUB
上架日期:
內容簡介
NO.1059 看懂財務報表|中英對照
如何解讀損益表、資產負債表、現金流量表並計算財務比率
Understanding Financial Statements
How to Read Income Statements, Balance Sheets, Cash-Flow Statements and Calculate Financial Ratios
原書作者:約瑟夫.T.史特勞布(Joseph T. Straub)
重點導讀 Main Idea
如何解讀損益表、資產負債表、現金流量表並計算財務比率
How to Read Income Statements, Balance Sheets, Cash-Flow Statements and Calculate Financial Ratios
理解和分析財務報表是一項重要的商業技能。一旦看懂財務報表,那些數字就不再只是靜態的數據,而是意義鮮活的情報。
The ability to analyze financial statements is an essential business skill. Once you master the statements, the numbers don't just sit there—they leap off the page at you.
Chapter 1
看懂損益表
UNDERSTAND THE INCOME STATEMENT
損益表彙總公司在特定期間內的營業收入與獲利水準。主要分類包括:
1 公司營業收入總額
2 銷售產品或服務的成本
3 公司的開支
4 公司在該期間是獲利還是虧損
An Income Statement summarizes a company's sales revenue and level of profitability for a specified period of time. It categorizes:
1 The company's total sales income 2 The costs of the products or services sold 3 The company's expenses 4 Whether the company showed a profit or loss for that period
Chapter 2
看懂資產負債表
UNDERSTAND THE BALANCE SHEET
資產負債表呈現的是公司在特定日期的財務狀況,它體現了公司的「基本會計恆等式」:資產=負債 + 業主權益。
A Balance Sheet is a snapshot of the financial condition of a company as at a specified date. It states the company's "basic accounting equation": Assets