预读
lNTRODUCTION
DON’T BE PUT OFF!
Use the Structured process：
Step 0ne： Develop a‘common sense’modeI of business finance
Step Two： Understand the impact of capital and revenue expenditure on this
Business FinanciaI Model
Step Three：Extract frOm this Model the
-Balance Sheet
-Profit and Loss Account
引言
不要迟疑
使用结构化程序：
步骤一：建立关于公司财务的常识”模型
步骤二：理解资本性支出和收益性支出对于公司财务模型的影响
步骤三：从模型中得出
——资产负债表
——损益表
INTRODUCTION
COMMON MISCONCEPTlONS
Listed below are some of the more common misconceptions we,the authors
encounter in our training sessions. Seeifany of them seem famiIiar…
The Balance Sheet tells me the value of the business
Attheyear-end the retained profit must be somewhere；in the bank，or the accountant’s drawer’
If the companys share price rises it has more money’
If I compare the results of two businesses，the one which has made more profit hasdone better’
◆ Tne accountant balances the Balance Sheet by entering a balancing figure somewhere…probably profit’
These misconceptions willbe dealt with at appropriate points in the book
引言
常见的错误观念
下面是我们在培训过程中经常遇到的一些错误观念。你是否觉得其中有些错误观
念挺熟……
◆资产负债表告诉我公司的价值”
◆年底时留存盈利一定在某个地方：在银行，或是：芷会计的抽屉里”
◆如果公司的股价上升，则公司会拥有更多的财富”
◆如果我比较两家公司的经营成果，则获利多的公司运营得更好”
◆会计师通过在资产负债表中加入某个平衡数字(可能是利润)使资产负债表得以平衡”
这些错误观念将会在本书的某个部分被谈及。
THE BUSINESS FINANClAL MODEL
APPLYlNG THE MODEL
Use the model to understand your business
How is your business funded?
What have you used this money for?
How much profit do you make?
lS iT WORTH THE EFFORT?
Make the Business Model and Financial Repots work for you
Let’s start at the beginning
公司财务模型
应用模型
用公司财务模型了解您的公司
·您公司的资金来源如何?
·您将这些资金运用于哪些方面?
·您获得了多少赢利?
·这一赢利是否与您的努力相称?
让公司财务模型与财务报表发挥效用
让我们从头开始
THE BUSINESS FINANClAL MODEL
APPLYlNG THE MODEL
Use the model to understand your business
How is your business funded?
What have you used this money for?
How much profit do you make?
lS iT WORTH THE EFFORT?
Make the Business Model and Financial Repots work for you
Let’s start at the beginning
公司财务模型
