Documentations
各种在个别会计组别的文件
FINANCIAL STATEMENTS 财报
1) Statement of Financial Position 资产负债表
- Non-current asset 长期资产
- Current asset 短期资产
- Current liability 短期债务
- Capital and reserve 资本和准备金
- Non-current liability 长期债务
2) Statement of Comprehensive Income 损益表
- Revenue 营业额
- Cost of goods sold 销售成本
- Administrative and general expenses 行政和一般费用
- Selling and distribution expenses 销售和分销费用
- Finance expenses 金融费用
3) Statement of Changes in Equity 权益变动表
- Share capital 资金
- (Accumulated losses) / Retained earnings （累计亏损）/留存收益
4) Statement of Cash Flow 现金流表
- Cash flow from operating activities 经营活动现金流量
- Cash flow from investing activities 投资活动现金流量
- Cash flow from financing activities 筹资活动现金流量
运作资金周期
现金 ⇾ 采购 ⇾ 债主 ⇾ 存货/服务 ⇾ 销售⇾ 欠债人 ⇾ 现金 ⇾ 。。。
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