CMA考试新考纲官方-parttwo11.ppt

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CMA学****系统
第二部分:财务决策
CMA Learning System
Part 2: Financial Decision Making
主讲:张宇 CMA
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第一章:财务报表分析
Section A: Financial Statement Analysis
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第一节:基本的财务报表分析
Topic 1: Basic Financial Statement Analysis
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mon-Size Statements
百分比式财务报表–某一报表项目的百分比
可作如下之用–比较同一财务报表中的不同元素,分析某企业在若干年间的发展趋势,比较同一行业内不同规模的企业,mon-size statements – percentage of a selected item on the statement
Used in several way - compare elements in a single year, analyzes trends across a number of years, compare business of differing sizes within an industry, compare performances and position within an industry
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垂直的百分比式财务报表
垂直的百分比式财务报表–基本数额(资产负债表中的总资产或者损益表中的净销售额),图表2A-1, 2A-2, 2A-3, 582-584页
mon-Size Statements
mon-Size Statement – base amount (total assets on the balance sheet sales on the e statement), figure 2A-1, Figure 2A-2, page 4, Figure 2A-3, page 5
mon-Size Statements
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水平的百分比式财务报表
水平的百分比式财务报表–变化分析或趋势分析,同一公司不同期间的主要财务报表和关系,基准年份金额的一定百分比,2A-4, 585页
mon-Size Statements
mon-size statements – variation analysis or trend analysis, key financial statement values and relation for the pany over a period of years, as a percentage of the base year amount, figure 2A-4, page 7
mon-Size Statements
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现金流量表的构成和分类
筹资活动–与长期负债或权益帐户的变化有关。筹资现金流入包括出售本实体的股权或发行债券与票据。现金流出包括向股东支付股利;回收股份或赎回企业的债券。
Component and Classifications
Financing activities – come from changes in long-term liability or equity amount, cash inflow from sales of entity’s equity securities or issuance of debt , cash outflow from payments to stockholders for dividends, reacquire capital stock or redeem outstanding debt
现金流量表 Statement of Cash Flows
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间接法和直接法
间接法–图表2A-5,588页
直接法–图表2A-6,588页
附注–披露重大的非现金投资和筹资活动,在间接法中披露支付的利息和所得税
Indirect and Direct Methods
Indirect Method – figure 2A-5, page 10
Direct Method – figure 2A-6, page 10
Footnotes – disclose significant non-cash investing and financing activities, and disclose interest paid and e taxes in indirect method
现金流量表 Statement of Cash Flows