非財務經(jīng)理的財務課程

1.理解會計的基礎運用
會計的最終目標

更好的理解資產負債表：
平衡原理
邏輯結構與內容

利潤表：
理解利潤表的結構
各種利潤層次及利潤表比率分析

存貨評估、折舊、壞帳計算法

2.財務分析
公司財務運作的核心
市場、利潤/周轉/結構、償債/回報

營運資本分析法
資金搭配的方式
美國、歐洲常用的營運資本分析模式
資金周轉危機的原因與對策
使用營運資本工具對財務報表進行分析

財務比率分析法
英美體系常用的四大類財務比率：償還能力、經(jīng)營性、結構性、獲利能力

財務杠桿: 如何擴大股東回報

現(xiàn)金流量表
現(xiàn)金的重要性
內容與編制邏輯——經(jīng)營性、投資性、籌資性
間接法的編制邏輯與分析價值

財務報表綜合解讀

3.成本（廣義）分析基礎
直接費用、間接費用
固定成本、變動成本
保本點與規(guī)模效益
產品獲利能力分析

4.預算的管理
預算的重要性和原則
邏輯流程
實際操作方式
預算的跟蹤與控制

5.稅務基礎與主要稅種稅收籌劃
稅務基礎
主要稅種稅收籌劃

1. Accounting basis
Objective of finance and accounting

Balance sheet:
The principle of balance
Structure and content of balance sheet

Income statement:
The structure of income statement
Different levels of profit and ratios analysis

Inventory evaluation, depreciation and bad debts estimates

2. Financial analysis
The core of corporate financial operation
Market, profit / rotation / structure, solvency / return

Working capital analysis
Capital arrangement
U.S.A and E.U patterns
The reasons and countermeasures of cash deficit
How to use working capital method in report analysis

Ratio analysis
Liquidity ratios, turnover ratios, capital structure ratios, profit ratios

Financial leverage: How to enhance shareholders’ return

Cash flow statement
The importance of cash
Content and processing logicoperating, investing, financing
The importance and logic of the complementary part

Integrated analysis of the three reports

3. Cost (include expenses) analysis basis
Direct cost and indirect cost
Fixed cost and variable cost
Breakeven point and scale saving
Product contribution analysis

4. Budget Management
The importance and principle of budget
Logic procedures
Method of budget implementation
Following up and controlling

5. Taxation basis and key taxes payment arrangement
Taxation basis
Key taxes payment arrangement