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西南交通大学肖作平教授为你解读财务报表

编辑:方娇娇  摄影:覃露   时间:2016-11-22  点击数:

 

 

11月15日下午,西南交通大学经济管理学院会计系主任、财政部全国学术类会计领军人才肖作平教授在国际教育综合楼420室作题为“财务报表的解读”讲座。ky棋牌娱乐官网50多名学生聆听讲座。

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.

 

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肖教授先容了财务报表的基本常识、编制原理,分析财务报表蕴含的财务管理思想、政策和战略。他表示,财务报表是企业竞争力和成长兴衰的“晴雨表”,经理人可通过财务报表改善企业缺失,提升经营绩效;投资者可以解析企业竞争力,做出正确的投资决策。

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.

 

肖教授提出,财务报表包括资产负债表、损益表、现金流量表。资产负债表反映企业投资的资产价值情况和投资回报的索取权价值;损益表反映企业在一段时期内,使用资产从事经营活动所产生的净利润或净亏损;现金流量表报告企业在一段时期内从事经营活动、投资活动和筹资活动所产生的现金流量。肖教授列出沃尔玛、中国移动、夏新电子、贵州茅台等企业的三大报表,为同学们演示如何透过财务报表分析企业的经营业绩、存在问题、面临风险等。

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.

 

ky棋牌娱乐官网2014级会计学专业农碧珍说:“今天的讲座让我更加理解解读财务报表的相关常识,巩固了专业常识,受益匪浅。”

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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