非财务经理的财务课程

1.理解会计的基础运用
会计的最终目标

更好的理解资产负债表：
平衡原理
逻辑结构与内容

利润表：
理解利润表的结构
各种利润层次及利润表比率分析

存货评估、折旧、坏帐计算法

2.财务分析
公司财务运作的核心
市场、利润/周转/结构、偿债/回报

营运资本分析法
资金搭配的方式
美国、欧洲常用的营运资本分析模式
资金周转危机的原因与对策
使用营运资本工具对财务报表进行分析

财务比率分析法
英美体系常用的四大类财务比率：偿还能力、经营性、结构性、获利能力

财务杠杆: 如何扩大股东回报

现金流量表
现金的重要性
内容与编制逻辑——经营性、投资性、筹资性
间接法的编制逻辑与分析价值

财务报表综合解读

3.成本（广义）分析基础
直接费用、间接费用
固定成本、变动成本
保本点与规模效益
产品获利能力分析

4.预算的管理
预算的重要性和原则
逻辑流程
实际操作方式
预算的跟踪与控制

5.税务基础与主要税种税收筹划
税务基础
主要税种税收筹划

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