精选优质文档-倾情为你奉上英文财务报表阅读Financial Statements Reading主讲老师：吕鹏【知识点1】财务报表涵盖的范围1资产负债表Balance Sheet2利润表Income Statement3现金流量表Cash Flow Statement4所有者权益（或股东权益）变动表Statement of Changes in OwnersEquity5附注Notes【知识点2】财务报表的时间含义【知识点3】Balance Sheet（中西方的差异）【知识点4】Balance Sheet ReadingAssets资产current assets流动资产Cash货币资金marketable financial assets交易性金融资产bills receivable应收票据accounts receivable应收账款prepayment预付账款interest receivable应收利息dividend receivable应收股
