编辑:方娇娇  摄影:覃露   时间:2016-11-22  点击数:




On November 15th, Xiao Zuoping, professor of Southwest Jiaotong University, dean of Department of Accounting of School of Economics and Management and leading academic accounting personnel of Ministry of Finance of China, made a speech named “Interpretation of Financial Statements”in Room 420 in International Education Complex Building. More than 50 students of the College attended the lecture.







Professor Xiao introduced theories about financial statements, and analyzed what management idea, policies and strategies can be drawn from the statements. He said that financial statement was the “barometer” for a company, through which the managers can see its competitiveness, rise or fall and then can make up the deficiency to improve its business performance; and the investors can make analysis of the competitiveness of a company to make correct decision.



Professor Xiao proposed that there were three kinds of financial statements: balance sheet,income statement,and cash flow statement. Balance sheet was the sheet which presented the invested asset and claim right value of a company; income statement was the one that presented the retained profits or dead loss which was caused when a company used asset for business activities over a period of time; cash flow statement reported cash flow caused by business,investment and fund raising. By taking three statements of Wal-Mart Store,China Mobile, Amoi Electronics, and Kweichow Moutai Liquor as examples,professor Xiao demonstrated how to analyzed business performance, problems and risk of a company through the financial statements.



Nong Bizhen, student of Grade 2014 said that today’s lecture made her get better understanding of how to interpret financial statements which can consolidate her professional study.

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