For every business, there are three important financial statements you must examine:

　　?The Balance Sheet - The balance sheet tells investors how much money a company or institution has (assets), how much it owes (liabilities), and what is left when you net the two together (net worth, book value, or shareholder equity). In this lesson, we are going to learn to analyze a balance sheet.

　　?The Income Statement - The income statement is a record of the company's profitability. It tells you how much money a corporation made (or lost).

　　?The Cash Flow Statement - The cash flow statement is a record of the actual changes in cash compared to the income statement. It shows you where the cash was brought in and where the cash was disbursed.

　　Accounting is the language of business and these three financial statements, the balance sheet among them, are the report card. From the balance sheet, we can learn:

　　?How much debt the business has relative to its equity

　　?How quickly customers are paying their bills.

　　?Whether short-term cash is declining or increasing.

　　?The percentage of assets that are tangible (factories, plants, machinery) and how much comes from accounting transactions.

　　針對(duì)每一個(gè)投資理財(cái)產(chǎn)品來講，常有三個(gè)你務(wù)必需看的關(guān)鍵的財(cái)務(wù)報(bào)告：

　　?負(fù)債表——負(fù)債表告知投資人一家企業(yè)或組織有多少錢(財(cái)產(chǎn))、欠要多少錢(債務(wù))、二者加一起剩是多少(基金凈值、帳面價(jià)值或股東權(quán)利)。這一課我們要學(xué)好剖析負(fù)債表。

　　?損益表——損益表紀(jì)錄企業(yè)盈利，對(duì)你說企業(yè)賺(或虧)要多少錢。

　　?現(xiàn)金流量表——對(duì)比損益表，現(xiàn)金流量表紀(jì)錄現(xiàn)錢的具體轉(zhuǎn)變，反映現(xiàn)錢注入來源于和動(dòng)向。

　　財(cái)務(wù)會(huì)計(jì)是一種商業(yè)服務(wù)語言，這三種財(cái)務(wù)報(bào)告包含在其中的負(fù)債表是成績(jī)表。從負(fù)債表中人們能掌握到：

　　?相對(duì)性于利益該商品有多少債務(wù)

　　?顧客付款收支明細(xì)的速率

　　?短期內(nèi)現(xiàn)錢已經(jīng)降低還是提升

　　?有形資產(chǎn)(加工廠、生產(chǎn)車間、設(shè)備)比例及其有多少來源于會(huì)計(jì)買賣

　　?商品返修率是不是高過歷史時(shí)間均值比例。

　　?該企業(yè)售出手上的庫存量均值要多少天。

　　?新產(chǎn)品開發(fā)費(fèi)用預(yù)算是不是花得其所

　　?債卷貸款利息賠償率是不是在降低

　　?企業(yè)還錢的均值年利率

　　?賺得的盈利花在哪里或再次投在哪里

　　你了解這種對(duì)你的項(xiàng)目投資決策很重要，卻不太懂這種都代表什么意思或是該從哪里剛開始。

　　你見到那樣的大數(shù)字時(shí)，很可能見到的是該企業(yè)的負(fù)債表。

　　什么叫負(fù)債表?它為何關(guān)鍵?為何技術(shù)專業(yè)投資者都這般沉迷于科學(xué)研究它呢?乃至更關(guān)鍵的是，她們?cè)跄軕?yīng)用這種數(shù)據(jù)統(tǒng)計(jì)分析來降低經(jīng)營(yíng)風(fēng)險(xiǎn)，在把自己的錢投出的情況下能作出更強(qiáng)更安全性的管理決策呢?

　　今日這節(jié)項(xiàng)目投資課，我想來教你，用負(fù)債表剖析的基本知識(shí)來解釋你這種疑惑中的一部分。

　　聰慧的投資者都了解財(cái)務(wù)報(bào)告是了解一家企業(yè)的重要之一。

　　尤其是把負(fù)債表和其他的財(cái)務(wù)會(huì)計(jì)紀(jì)錄及其公布信息內(nèi)容綜合性在一起評(píng)定時(shí)，它才可以讓你一些潛在性難題的警示。

　　如能恰當(dāng)應(yīng)用，還能幫你確定一個(gè)投資理財(cái)產(chǎn)品是不是真“最該”投。

　　你決策要上這一課便是向著熟識(shí)財(cái)務(wù)報(bào)告邁開了第一步。