Liu Jiang east " Beijing east empty of money newspaper number is tall, but not be the Zhang that ma

These two days, liu Jiang east very fire, what nevertheless we should say today is not the thing of this two day happening, be in 2018 China first half of the year however " Internet + " the Liu Jiang in the speech that digital economy peak meets the speech east.

As Beijing east chairman of group director bureau holds presiding apparitor concurrently, liu Jiang east express: "In our money newspaper, some numbers are empty having a place is tall, for instance gross profit is led and cost. " he is back-to-back explanation path, "This is financial processing only, not be the Zhang that make a holiday.

In March Beijing east the group released 2017 money year the fourth quarter and annual outstanding achievement. Net income of the fourth quarter was 110.2 billion yuan of RMB 2017 (about 16.9 billion dollar) , grow 38.7% compared to the same period, analyst of summary prep above beforehand appraise 1, 8.98 billion yuan of RMBs. The fourth quarter served 2017 and the income of other item is 10 billion yuan of RMB (about 1.5 billion dollar) , grow 54.7% compared to the same period. Commodity of the fourth quarter trades amount 4, 3.4 billion yuan of RMBs. Because money signs up for the accrual in data to anticipate not as good as, beijing east that day dish before drop greatly 7% .

According to Beijing east in light of the fourth quarter and annual money newspaper, although the business income east maintained Beijing to grow, but integral battalion closes add fast glide, sale cost raises, profit anticipates not as good as wait for secret worry. These numbers may make clear Beijing east leaving the level that high speed increases, this is Beijing east a when need is faced with thorny issue, for the enterprise of large-scale to still failing to come true stable gain, add fast the likelihood that put delay comes with respect to what mean the crisis.

The money east signs up for Beijing, although had undertaken Liu Jiang east what say " financial processing " later, still make investor satisfactory hard. Beijing east profit glides continuously, to its share price created enormous pressure.

Take a financial forms for reporting statistics, how should analyse?

Display on one first " financial forms for reporting statistics 3 words classics "

Bright able to read aloud fluently accumulate contain the truth

Read annual report, very important. Have a method, should write down prison.

Board of directors, have a report. In successive years looks, do not jump.

View policy, continuity. Turn over Yi Fu, fluky.

Make commitment, want to cash. Unfulfilment, talk big.

Big environment, how? The high level says, contrast oneself.

Have difference, where? Do quite, the heart is clear.

Have opponent, will compete, is there many strong? Is there many wide?

Treat a major issue, is He Wei heavy? Enlarge dimensions? Take the market?

Graph close interest? Does scan widely look? Differ dissimilation, in He Fang?

ROE, see Du Bang. 3 rate, is He Ying noisy?

Net is led, it is high on. Business fire, have enough to meet need is busy.

With lever, it is debt. The trade is poor, oneself injury.

Read the history, analyse associate with. Encounter difficulty, on directly.

Outstanding unripe, gram all difficulties. Learn broken bits to be born, always hit a wolf.

See capital fund, than increase and decrease. Karyoplasm is measured, actor or actress bad is shown.

Which, change is big. Indebted rate, want to improve.

Ready money is much, it is optimal. Have bill, also become money.

Have receivable, should plan carry. Have goods in stock, should plan decrease.

Have investment, look careful. Measurement Law, difference is very far.

Remain to spread out, it is burdensome. Have business praise, pay more.

Have give delay, look carefully. The name is indebted, solid take a money.

Close beforehand much, enterprise ox. Imprest much, mix miserably.

Borrow or lend money is much, it is a burden, want payment of interest, cannot owe.

Few number, it is special case. Take person money, said to calculate.

Go up project, want ready money. Build a few years, ability put into production?

The project is over, must turn solid. Depreciation is tall, profit is little.

With asset, the beard is efficient. Gao Zhou turns, the business is good.

Comparing of going from place to place, fast move than. Have change, want reasonable.

See a number, outside the door. Investigate its because, in the door.

Profit watch, authority duty is made. Have a contract, calculate interest.

Treat income, have water share. See a structure, want an analysis.

Advocate battalion closes, the most important. Other close, OK also.

Contingency, one-time. Occupy than tall, do not have a meaning.

See prospect, beautiful. Driving force, where?

Say cost, consider charge. Different job, cannot compare.

Have raw material, have 3 cost. Have exchange, have labor power.

Control cost, not easy. Manage a layer, have why plan?

Person lifetime, have on any account. Business district, peak cereal period.

Net profit, cash flows. Than attending, do not lose.

Core layer, see personal details. Professional person, management of be apt to.

Have contribution, want drive. Have equity, enthusiasm is carried.

Foreground is poor, much abdication. Strange thing, much attention.

Year old have, learn to not have border. Valence throws a way, grow depend on each other.

Common analytic method basically includes a trend to analyse law, rate to analyse law and element to analyse a way, involve 3 levels: Ability of carry of battalion of company liquidity, enterprise, company profit ability.

The index that the person that different report forms is used may pay close attention to differs somewhat.

Finance affairs and accountant differ greatly, as similar as management however

Accounting work is the reliable statistic that runs message

Financial work is the analysis of accountant information and application

1, budget of increase and decrease: Be just the same is express with increase and decrease on the format, weave in every year normally second year the budget of 12 months, the principle of the work out is the actual number of this year, increase the influence number that business policy place produces, it is one anticipates what can reach to do business so target.

2, financial budget: This is the budget with indebted asset, it is the rate with business income will behave normally, in order to evaluates all sorts of asset to be in debt to whether be below appropriate state.

3, investment budget: When increasing fixed assets, should weave first investment budget, so that finance origin, prevent capital abuse.

4, capital budget: It is cash (bank deposit) budget, weave only normally 3 months, main purpose depends on urging money receiving Zhang to reach capital to attemper.

Accountant course is the statistical classification that runs message

The identically equal between accountant course concerns

1, accrual - charge = increase and decrease

2, asset = is indebted + capital stock + increase and decrease

Business management personnel can ask a few extraordinary headings in an account book

The item with ① general large amount, make more detailed classification with accountant course:

② parts special cost and normal cost, so that unusual management:

③ charge and industry organization cooperate, so that the budget manages:

What ④ accountant course presses use purpose is different and apart:

With child course yields list

The common common sense that increase and decrease expresses

1, the first kind is business income

2, the 2nd kind is operating costs

3, the 3rd kind is operating expenses

4, the 4th kind is the income and expenses outside doing business

Read quite with the budget

Fractionize course is convenient analysis

Mystery of the hidden in advertent forms for reporting statistics

Security of give attention to two or morethings and gain profit quality

1, fast move asset and flow to be in debt the balance between

2, the asset of goods in stock such as company finished product, material and flow are indebted the balance between

Course of commonly used accountant balances a principle

1, the balance between the value of goods in stock of the enterprise and turnover

2, the enterprise is receivable the balance between Zhang money and sales forehead

Financing source outlet expresses indication improvement or aggravation

Reading a balance sheet is main assignment

Financing source outlet expresses computation and analysis

Master the flow condition of cash

Cash flow meter 3 major

1, the increase and decrease that business activity place creates cash reserve in a bank

2, the cash reserve in a bank that investment activity place creates is flowed into with pour out of

3, the cash reserve in a bank that place of activity of conduct financial transactions creates is flowed into with pour out of

Cash flow meter

Maintain cash to flow into be more than pour out of

Leasehold balance prevents careless omission of home remedy data

Provide built-in control function to prevent corrupt practice

Avoid to have an insatiable desire for one benefit to cause boundless future trouble

Know duty Wu accountant and other fiscal difference

The exercise point of 3 Zhang differs each

Administrative accountant wants seasonable charge to an account

Show the contribution to the enterprise clearly

Master adequately gain profit state

Produce complete administrative result

Financial analysis makes investment plan more specific

Increase and decrease the two turnover that average a point ＝ total fixed costs / wool interest rate

1, liquidity ＝ (liquid assets - asset of goods in stock) / flow is indebted

2, flow of ／ of goods in stock of business ability ＝ is indebted

3, average turnover of ／ of money of receivable Zhang of gathering ability ＝

4, average turnover of ／ of receivable bill of client quality ＝

5, stable force ＝ fixed assets / (be in debt for a long time + capital)

6, gain profit turnover of ／ of ability ＝ increase and decrease

Financial forms for reporting statistics of every months has the company normally triplet advocate watch: Namely flow meter of watch of increase and decrease, balance sheet, cash.

The increase and decrease of advertent accrual and property

Notice change grinds sentence company outlook

Took profit seriously to go where

Means of work out of financial forms for reporting statistics

Master essentials to read forms for reporting statistics

The kind that reads financial forms for reporting statistics is to see table of increase and decrease first, find out whether to have some business or some department performance not clear, of company of influence of as a result gain profit ability. Pressing examine a balance sheet, check main asset indebted headings in an account book is real, especially state of goods in stock should notice more. See cash flow meter finally, see where profit went.

Management analyses intellectual point to explain with financial forms for reporting statistics is the foundation that company value evaluates, learn this part or be not what often be necessary, say how to learn this knowledge dot next.

The first pace: Master finance kind manage kind of asset to differentiate indebtedly

Management used the characteristic with financial the oldest report forms to consider to run activity and financial activity respectively namely, accordingly we should hold what financial capital finance is in debt to differentiate above all, do not suggest everybody mechanical memorizing, we can make judgement through its property and characteristic, general finance kind asset and indebted belong to raise fund the activity arises, raise fund be about to pay fair price, normally need plan ceases.

Because of this finance kind asset and indebted include short-term the receivable bill of plan breath and deal with bill and receivable and deal with accrual, financing rents formation long-term due also is for financing of generation, because this belongs to finance to be in debt, and investment of sex of long-range rights and interests is to control is managed and hold some, because this attributes management sex capital fund, investment of sex of short-term rights and interests belongs to financial capital, the dividend that sex of corresponding receivable and short-term rights and interests invests belongs to financial capital, dot of this part knowledge also can be mixed indebted classification contacts capital of the finance on the accountant and finance, cent is clear that financial category eye and management sex project cast an industry in the 3rd chapter outside financing demand also can be used get, accordingly this part knowledge is nodded still is very important.

If cannot apply his,academic knowledge undertakes judging, that everybody still is remembered.

Financial capital: Monetary fund divides a case, can offer the financial asset that sell, trade sexual finance capital, hold comes expire investment, receivable accrual, sex of short-term rights and interests invests, the dividend that sex of receivable and short-term rights and interests invests, creditor's rights invests, short-term plan breath is receivable bill, financial capital forms give delay income tax capital fund

Finance is indebted: Trade sexual finance is indebted and short-term long-term loan handles borrow or lend money the blame flow that bond expires inside a year is indebted financing rents formation long-term due preferential deal with preferential dividend deals with accrual finance to be in debt form give delay income tax to be in debt

The 2nd pace: Remember management uses the frame structure of financial forms for reporting statistics and computational train of thought

Management uses a balance sheet: The key remembers structural frame

Common balance sheet Zun Fang is asset, right it is asset source is in debt + possessory rights and interests, management uses a balance sheet also is same, just what Zun Fang represents is management activity, right it is financial activity, left square management property - manage indebted = to manage capital fund completely, right it is to be in debt completely + possessory rights and interests, we remember first most of the foundation, doing to formula next extend, what is net management assets equal to again?

Capital of carry of management sex battalion + clean management sex is long-term asset, = of capital of carry of management sex battalion manages a gender liquid assets - management sex flow is indebted, this tells us a train of thought is money although tubal formula is very much, we can be remembered most of the foundation, do disperse the internal heat with sudorifics on this foundation next.

Management uses profit list: Management increase and decrease + financial gains and losses

Net profit is managed before duty of net profit = is being managed after duty of = of management increase and decrease (tax rate of 1- income tax)

Financial cost of =-(of expense of the interest after duty of =- of financial gains and losses + finance kind loss - finance kind yield) tax rate of *(1- income tax)

Management uses cash flow meter: Flow of cash of equity of = of flow of cash of financing of = of hypostatic cash flow + debt cash flow

This part formula is more, everybody should learn formula to live. The foundation is formulary everybody reads a book, write to everybody write simplify formulary:

Expense of the interest after duty of = of debt cash flow - the addition that is in debt completely

Profit of net of = of equity cash flow - of shareholder rights and interests increase = net profit - equity increases = dividend to allocate completely - share is issued + share counter-purchases = net profit - increase of equity capital completely

Net profit is managed after duty of = of hypostatic cash flow - the addition of net management assets

The addition of net management assets the addition that = manages asset to invest what = invests capital completely to increase frontal = to manage capital fund completely completely - manage indebted addition the addition that = is in debt completely + the addition of shareholder rights and interests = manages asset to always invest completely - depreciation amortize

Actually, this part is not hard, be in hard hard a word often has many name, have a lot of names like a person euqally bad to remember and distinguish, because this everybody needs,do a problem to master it slowly more.