CMA考试新考纲官方-parttwo11.ppt

1 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 2第一章:财务报表分析 Section A: Financial Statement Analysis 3第一节:基本的财务报表分析 Topic 1: Basic Financial Statement Analysis 4 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,将公司绩效与行业平均水平相比? Common-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 5 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 6 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 7 现金流量表 Statement of Cash Flows 现金流量表的构成和分类?经营活动–调整到净利中的非现金费用和收入事项包括: 折旧费用和无形资产的摊销;抵延成本的摊销;抵延所得税的变化;应付债券溢价和折价的摊销;来自使用权益法 ponent and Classifications ? Operating activities – noncash expense and revenue items added back e: depreciation and amortization of assets, amortization of deferred cost, changes in deferred e taxes, amortization of a premium or discount on bonds payable, e from an equity method investee 8 现金流量表的构成和分类?投资活动–长期资产账户的变化有关,投资现金流入的事项有出售 PPE 的现金流入,出售对其他实体的债券或股权的投资;收回对其他实体的贷款本金(利息属于营运现金流)。投资现金的流出有够买 PPE ;其他公司的债券和股票;以及向其他实体提供贷款。 Component and Classifications ? Investing activities – come from changes in long-term asset, cash inflow from sales of PPE, investments in another entity ’ s debt or equity securities, collection of the principal on loans to another en