经营活动现金流量 Cash Flow from Operating Activites 是指企业投资活动和筹资活动以外的所有的交易和事项产生的现金流量.它是企业现金的主要来源. 1. 直接法经营活动现金流量 直接法,是指通过现金流入和支出的主要类别直接反映来自企业经营活动的现金流量的报告方法.采用直接法报告现金流量,可以揭示企业经营活动现金流量的来源和用途,有助于预测企业未来的现金流量. 经营活动现金流入的主要项目包括: (1)销售商品.提供劳务收到的现金 (2)收到的税费返还 (3)收到的其他…

Today,we learn about the cash flow. Cash flow summary: 1.The cash flow identity:(现金恒等式) cash flow from assets = cash flow ro creditors (bondholders) +cash flow to stockholders (owners) What it reflect is the fact that a firm generates cash through it…

This chapter-2 we learn about the the financial statements(财务报表),taxes and cash flow.We must pay particular attention to two important differences: 1.the difference between accounting value and market value 2.the difference between accounting income…

NetSuite has a strong report customization application. The standard finance reports has a different layout of Chinese version. Take 3 reports as examples: P&L, Balance Sheet and Cash Flow. Below screenshots shows the capicity of report customization…

How to hire After startups raise money, their next biggest problem becomes hiring.  It turns out it’s both really hard and really important to hire good people; in fact, it’s probably the most important thing a founder does. If you don’t hire very we…

recourse: "Software Engineering", Ian Sommerville Keywords for this chapter: planning scheduling cost estimation Project planning takes place at three stages in a project life cycle: At the proposal stage (When you are bidding for a contract to…

Finance knowledge Trading---At the core of our business model is Trading, which involves the buying and selling of financial tools to generate profit. Trading takes place in our Global Markets division, which spans collateralised financing, commoditi…

Mispricing can be explained by the sum of the two components: true mispricing and estimation errorVe – P = (V – P) + (Ve – V) If the asset is expected to benefit the owner in the foreseeable future, the valuation of the asset is carried out on a goin…

8.3 credit sales(bad debt , ar) method1:direct write off method2:allowance method for bad debt allowance for doubtful accounts 8.4 inventories The valuation method is the process by which the inventory is valued. GAAP requires inventory to be valued…

如果你对项目管理.系统架构有兴趣,请加微信订阅号"softjg",加入这个PM.架构师的大家庭 净现值(NPV)   Net Present Value 在项目计算期内,按行业基准折现率或其他设定的折现率计算的各年净现金流量现值的代数和. 净现值是指投资方案所产生的现金净流量以资金成本为贴现率折现之后与原始投资额现值的差额.净现值法就是按净现值大小来评价方案优劣的一种方法. 净现值大于零则方案可行,且净现值越大,方案越优,投资效益越好. NPV=∑(CI-CO)/(1+i)^t 示例…

The income statement measures performance over some period  of time,usually a quarter or a year.The income statement equation is:Revenus - Expenses = Income From the last section,we know that the balance sheet is as a snapshot,and here the income sta…

Recently,i am learning some useful things about financial management by reading <Essentials of Corporate Finance> writed by Ross/Westerfield/Jordan.Now i will share with you. Chapter One : Introduction to Financial Management Traditionally,finance a…

第一部分:确定一家公司的“质地”(描绘一家公司的总体印象)              1.1 天花板       天花板是指企业或行业的产品(或服务)趋于饱和.达到或接近供大于求的状态.在进行投资之前,我们必须明确企业属于下列哪一种情况,并针对不同情况给出相应的投资策略.在判断上,既要重视行业前景,也必须关注企业素质.              1) 已经达到天花板的行业——极度饱和的行业(如钢铁行业).投资机会来自于具有垄断经营能力的企业低成本兼并劣势企业,扩大市场份额,降低产品生产和销售的…

创业公司总会遇到并购或者入股等情况,CEO需要了解一些公司估值的方法,本文主要介绍贴现现金流量估值方法,供大家参考: 中国资产评估协会要求:在对企业价值进行评估时,应分析收益法.市场法和资产基础法三种资产评估基本方法的适用性,在适宜的情况下采取适当的评估方法.目前流行的企业价值评估方法有很多,包括资产价值基础法.相对比较乘数法.贴现现金流量法,经济附加值法等.目前,贴现现金流量法在公司价值评估中最为广泛,因此本文重点介绍贴现现金流量法. 贴现现金流量法 贴现现金流量法(Discounted Ca…

请管理员移至新闻版块,谢谢! 来源:http://www.sec.gov/ 财务报表下载↓ 此文仅作参考分析. 10-K 1 goog2013123110-k.htm FORM 10-K   UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549         FORM 10-K   (Mark One)       ý ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(…

Quicken Home & Business 2016 - Manage your business and personal finances all in one place. Categorizes your personal spending and your business expenses automatically. Saves you money by finding tax-deductible business expenses. See business profit…

作者:何明科链接:https://zhuanlan.zhihu.com/p/23472480来源:知乎著作权归作者所有.商业转载请联系作者获得授权,非商业转载请注明出处. 收到不少建议,要求开知乎Live来谈谈Excel.然而考虑到知识储备有限,还是先写文章来满足大家的需求,同时从特别窄的话题开始:"如何在Excel中少犯二".从这个话题开始的理由特别简单:首先,时常在别人的Excel数据模型中发现各种细小错误,哪怕作者花费再多的时间把图表搞得再精美,顿时对整个模型的结论产生怀疑:其次…

大好的周末,决定写一篇读书笔记.:) 最近读了一些股票估值以及价值投资相关的文章和书籍.今天将其中的一本做一些笔记以及简单的总结. 该书名为<Complete Guide to Value Investing>,是 Doctor Wealth 公司出品的. 书籍目录结构 下面,我将重点章节进行简单总结. 概念及历史 本书前5章讲了价值投资的概念以及相关历史. 历史 下图,说明了价值投资主要理论的发展,以及相关几个大牛: 全是投资界大名鼎鼎的人物! 巴菲特的建议 其中,也说明了 Warren B…

https://www.fdic.gov/regulations/examinations/credit_card/ch8.html Types of Scoring FICO Scores    VantageScore    Other Scores              Application Scoring              Attrition Scoring              Bankruptcy Scoring              Behavior Scor…

RE-Real Estate 房地产 RE010-EN-Col95-Real Estate Processes in SAP ERP RE200-EN-Col95-Real Estate Management:Implementation RE300-EN-Col95-Land Use Management in SAP Real Estate Management FICO-Finance & Controlling 财务会计成本控制 TFIN50-EN-Financial Accountin…

更多来自:   www.vipcoursea.com   Ethics 部分 Objective of codes and standard:永远是为了maintain public trust in 1.Financial market  2.Investment profession 6个code of ethics 1.Code 1—ethics and pertinent d persons a. 2.Code 2---primacy of client’s interest a.Int…

With an executive staffing venture about to open, a business loan from the in-laws gnawing at her conscience and a new baby to care for, Michelle Fish was already feeling the pressure. But what really pushed her over the edge was an unexpected commun…

If you see a package or project here that is no longer maintained or is not a good fit, please submit a pull request to improve this file. Thank you! Contents Awesome Go Audio and Music Authentication and OAuth Command Line Configuration Continuous I…

全BADI一览  List of BAPI's       BAPI WG Component Function module name Description Description Obj. Type Object name Method name Release Message type   1 RW TR BAPI_SECURITYPRICE_GETDETAIL Security price Import a single security price BUS1099 SecurityP…

1. Increasing resources on the critical path activities may not always shorten the length of the project with the following reasons or examples .which may bring the LEAST influence to resource increase ? A certain activities are time dependent rather…

1. A manufacturing project has a schedule performance index (SPI) of 0.89 and a cost performance index (CPI) of 0.91. Generally, what is the BEST explanation for why this occurred? A. The scope was changed. B. A supplier went out of business and a ne…

解决方案: 读写文本格式的数据: pandas 提供了一些用于将表格型数据读取为DataFrame对象的函数 pandas 中的解析函数 函数的选项可以划分为以下几个大类 索引:将一个或多个列当做返回的DataFrame处理,以及是否从文件.用户获取列名 类型推断和数据转换:包括用户定义值的转换.缺失值标记列表等. 日期解析:包括组合功能,比如 将分散在多个列的日期信息组合成结果中的单个列 迭代:支持对大文件进行逐块迭代 不规整数据问题:跳过一些行.页脚.注释或其他一些不重要的东西 类型推断:…

https://www.zhihu.com/question/19552101 作者:陈达链接:https://www.zhihu.com/question/19552101/answer/114867581来源:知乎著作权归作者所有.商业转载请联系作者获得授权,非商业转载请注明出处. 奈飞,奈飞,奈何非我鱼与熊掌 陈达 毋庸置疑Netflix模式就是未来.很久很久以前,有一家公司叫Blockbuster,称霸租碟业许多年.某个叫Reed Hastings的哥们在那里租了个碟,结果由于超期归还被…

Risk and Performance Metrics 风险和性能指标 The risk and performance metrics are summarizing values calculated by Zipline when running a simulation. These metrics can be about the performance of an algorithm, like returns or cash flow, or the riskiness of a…

目录 AIMR Suggested Fixed-Income Readings I. Perspectives on Interest Rates and Pricing of Traditional Fixed-Income Securities, Yield Curve Behavior, and Monetary Policy 1 Overview: Institutional Details and Pricing Fundamentals 2 Yield Curve Analysis-…