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▪ 4. Internal and external financial information (⭐ ⭐ ⭐)

4.1 External reports

Businesses prepare financial statements for external stakeholders, such as shareholders, banks, suppliers and the Government.

The profit or loss account (income statement, or statement of profit or loss, P/L, I/S) 利润表

The statement of financial position (balance sheet, SOFP, B/S) 资产负债表

The statement of cash flows (SOCF) 现金流量表

The statement of financial position

The profit or loss account is a record of income generated and expenditure incurred over a given period. 期间数

P/L

Revenue

-Cost of sales

Gross profit

-Selling expense

-Administrative expense

-Finance cost

Net profit

The statement of cash flows

The statement of financial position is a list of all the assets owned by a business and all the liabilities owed by a business at a particular date. 时点数

免费课程:Internal and external financial information

The statement of financial position

The statement of cash flows shows sources of cash generated during a period and how these funds have been spent.

免费课程:Internal and external financial information

免费课程:Internal and external financial information双双老师敲黑板

上述3张报表是选择题的高频考点,大家无需背记报表,但是对每张报表所包含的项目要熟悉。

SOPL: 收入、成本、费用

SOFP: 资产、负债、所有者权益

SOCF: 现金流

免费课程:Internal and external financial information小总结

免费课程:Internal and external financial information


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