会计,财报,审计入门基础与介绍(九)

Picture Source: https://www.groomassocies.com

在第九篇中是继详细展示财务审计所涉及资产负债表中各项目内容后的具体量化分析步骤与逻辑流程。有助于投资人或审计师依照逻辑且合理的量化程序对于财务报表中的资产负债表进行检阅。

一Common-size analysis of the Balance Sheet 包含每一项占总资产的百分比

二Balance Sheet Ratio 仅包含资产负债表中的项目

三Liquidity Ratio 短期债务偿付能力

四Solvency Ratio 长期债务偿付能力

五Classification of Cash Flow and Non-cash Activities

1.运营活动Operating Activities:

2.Create Revenue(Inventory, Service,………)

3.Cash Receipts and any payments that related to Dealing security or Trading security

4.投资活动Investing Activities:

5.Purchase and Selling Long-term Asset and other investment

6.Property, Plant, Equipment

7.资产的出售损失不计入在内,影响收入,但是不影响现金流

8.融资活动Financing Activities:

9.Include Obtaining or Repaying capital

10.Non-Cash Transaction: Does not involve an inflow or outflow of cash

11.由于可能影响公司的资本 / 资产结构                   

12.因此任何重大非现金交易都应在单独在附录或现金流补充表中给与披露

13.Separate Note / Supplement Schedule

14.Non-monetary Asset非货币资产互换

15.Common Stock for dividend

16.Convertible Bond

17.Convertible Preferred Stock

六Summary of differences Between IFRS and US GAAP

七Direct and Indirect Methods for Reporting Chas flow from Operating Activities

1.Chas Flow From Operating Activities:

2.Net Amount of Cash Flow provided from operating activities

3.Direct Method:(更受欢迎对于IFRS / US GAAP / 分析师 / 贷方)

4.Specific Cash Inflows and Outflows / Result in reported cash flow from operating activities

5.US GAAP虽然鼓励直接法,但仍要求净收入和现金流之间的对账(相当于间接法)

6.主要争论优势Primary Argument

7.直接方法提供了具体的运营活动现金付款和收款的来源

8.Provide Information on specific sources of operating cash receipt and payment

9.Indirect Method:How Cash Flow can be obtained from reported Net Income as the result of a series of adjustment

八Indirect-Format Cash flow statement Prepared under IFRS

Operating Activities 要求被体现,而且要求从净收入开始(Net Income)

九Direct-format cash Flow Statement Prepared under IFRS

Investing / Financing Section 要求被体现

十Illustration of Cash Flow statement prepared under US GAAP

Operating Activities 要求体现Indirect-Format

十一Linkages with the Balance Sheet

十二Linkages with the Income Statement

Author:搞笑排行榜

Original opinion article by Himalaya G-farm Vancouver

2021/01/06

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