一分钟看懂财务报表！ - 北京代理记账

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一分钟看懂财务报表！ - 北京代理记账

一分钟看懂财务报表！

2021-04-01上一篇：你的“皮包公司”和“正经公司”之间，只差一个记账报税的距离！|下一篇： “成为澳洲注册会计师与国际化职业发展”中文讲座

一分钟看懂财务报表！资讯第1张

小张想看最近

公司的经营状态

叫财务小方将

财务报表发给他

小张打开财报后一头雾水赶紧把小方叫过来解释解释

资产负债表

体现的是公司的家底

每月底公司有多少现金

多少存款

多少存货

欠供应商多少钱

多少货款没有收回

一目了然

利润表

就是公司挣了多少收入

付出多少成本

开支多少费用

应缴纳多少税费

收入减去支出

就是挣到的钱

比如

钱放在商品里就是存货

钱放在客户那里就是应收账款

占用供货方的钱就是应付账款

钱用在设备、厂房里就是

固定资产

钱拿来研发并有成果就是

无形资产

钱是别人投资的就是

实收资本、资本公积

钱投到外面子公司的就是

长期股权投资

钱是借来的就是

短期借款、长期借款

钱是占用内部员工的就是

应付职工薪酬

这样 你清楚了吗

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