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1、第13课-维新变法运动的开始第13课维新变法运动的开始一中国民族资本主义的产生和初步发展1中国民族资本主义的产生（19世纪六七十年代）2中国民族资本主义的初步发展（19世纪末）二“公车上书”三强学会和维新变法运动的展开1强学会的成立和《中外纪闻》的创办2各地学会学堂和报刊的出现3《时务报》和《国闻报》梁启超像《公车上书记》清朝光绪帝像谭嗣同和他的手迹谭嗣同的《仁学》维新前期宣扬变法的部分报刊《时务报》严复像维新前期宣扬变法的部分报刊会计报表和财务管理会计报表资产负债表，损益表，现金流量表常用会计指标DuPontChart
2、流行财务模型介绍EVA&MVA;CAPM&SML;GordenModel企业兼并Why(Synergy),WhichTypesHow(Example,CaseStudy)会计报表和财务管理Cash7,28257,600AR632,160351,200Inventories1,287,360715,200TotalCA1,926,8021,124,000GrossFA1,202,950491,000Less:Deprec.263,160146,200NetFA939,790344,800TotalAssets2,866,5
3、921,468,80019971996BalanceSheet:Assets19971996Acctspayable524,160145,600Notespayable720,000200,000Accruals489,600136,000TotalCL1,733,760481,600Long-termdebt1,000,000323,432Commonstock460,000460,000Retainedearnings(327,168)203,768Totalequity132,832663,768TotalL&E2
4、,866,5921,468,800BalanceSheet:LiabilitiesandEquitySales5,834,4003,432,000COGS5,728,0002,864,000Otherexpenses680,000340,000Deprec.116,96018,900Tot.op.costs6,524,9603,222,900EBIT(690,560)209,100Interestexp.176,00062,500EBT(866,560)146,600Taxes(40%)(346,624)58,640Ne
5、tincome(519,936)87,96019971996IncomeStatement(P/LSheet)(523,936)OPERATINGACTIVITIESNetincome(519,936)Add(sourcesofcash):Depreciation116,960IncreaseinAccts.Payable378,560Increaseinaccruals353,600Subtract(usesofcash):IncreaseinAccts.Receivable(280,960)Increaseininv
6、entories(572,160)Netcashprovidedbyops.StatementofCashFlow(1997)StatementofCashFlows(1997)L-TINVESTINGACTIVITIESInvestmentinfixedassets(711,950)FINANCINGACTIVITIESIncreaseinnotespayable520,000Increaseinlong-termdebt676,568Paymentofcashdividends(11,000)Netcashfromf
7、inancing1,185,568NETCHANGEINCASH(50,318)Plus:Cashatbeginningofyear57,600Cashatendofyear7,282TheDuPontsystemfocuseson:ExpensecontrolAssetutilizationDebtutilizationDuPontEquationsROA=Profitmargin*TotalassetsturnoverROE=ROA*EquitymultiplierROE=(Profitmargin)(Totalas
8、setturnover)(Equitymultiplier)=Netincome/sales*sales/TotalAssets*Totalassets/CommonequityTheotherkeyratiosP/Eratio=Themarketpriceofstock/EPSEPS=Earnings/Thesha
