how_to_read_a_financial_report_怎样阅读财务归纳总结报告.ppt

《how_to_read_a_financial_report_怎样阅读财务归纳总结报告.ppt》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、HOWTOREADAFINANCIALREPORTThePurposeofthispresentationistohelpyoubetterunderstandthedataincludedinfinancialreportsandhowtoanalyzeit.Learnmoreaboutcompaniesthatofferemploymentorprovidedinvestmentopportunities.COMPONENTSOFANANNUALREPORTTheLettertoShareholders:

2、Thisgivesabroadoverviewofthecompany’sbusinessandfinancialperformance.TheBusinessReview:Thissummarizesacompany’srecentdevelopments,trendsandobjectives.TheFinancialReview:Thispresentsacompany’sbusinessperformancein$.COMPONENTSOFANANNUALREPORTTheFinancialRevie

3、wManagement’sDiscussionandAnalysis:Thissectionexplainsallsignificantchangesfromyeartoyearinthefinancialstatements.Italsoincludeschartsandgraphshighlightingtheyeartoyearchanges.AuditedFinancialStatements:Consistsofthebalancesheet,incomestatement,statementofc

4、hangesequity,andcashflow.THEBALANCESHEETThebalancesheetportraysthefinancialpositionofthecompanybyshowingwhatthecompanyownsandwhatitowesatthereportdate.Itisasnapshot,sinceitreportsthecompany’sfinancialpositionataspecificpointintime.TheIncomeStatementTheIncom

5、eStatementcanbethoughtofmorelikeamotionpicture,sinceitreportsonhowacompanyperformedduringtheperiod(s)presentedandshowswhetherthatcompany’soperationshaveresultedinaprofitorloss.TheStatementofChangesinShareholders’EquityThestatementofchangesinshareholders’equ

6、ityreconcilestheactivityintheequitysectionofthebalancesheetfromperiodtoperiod.Changesinshareholders’equityresultforcompanyprofitsorlosses,dividendsand/orstockissuances.StatementofCashFlowsThestatementofcashflowsreportsonthecompany’scashmovementsduringtheper

7、iod(s)separatingthembyoperating,investingandfinancingactivities.TheFootnotesThefootnotesprovidemoredetailedinformationaboutthefinancialstatements.AModelCompanyCalled“Typical”Toprovideaframeworkforillustration,afictionalpubliccompanywillbeused.Apubliccompany

8、willbeusedbecauseitisrequiredtoprovidethemostextensiveamountofinformationinitsannualreports.Therequirementsandstandardsforfinancialreportingaresetbybothgovernmentalandnongovernmentalbodies.Thisfictiona