模块一（Module one）
通过练习确定学习目标objectibe by exercise
现金流cash flow
现金周期the cash cycle
资金流flow of funds
财务管理的两个基本问题two basic financial questions
在损益表上发现信息information found on the income statement
在资产负债表发现的信息information found on the balance sheet
资产负债表the balance sheet
损益表与资产负债表的关系the relationship between
流动资金与现金周转working capital and cash cycle
财务报告financial report
案例：净收入表Sample:net income statement
案例：资产负债表sample:balance sheet
盈利能力的度量measurement of profitability
案例：ROI与RONA的比较
练习：盈利能力的度量exercise: measurement of profitability
了解讯息，well-known
共享知识share-knowledge
模块二（Module two）
成本分类costs classifications
按作业或产量变化的分类costs classified by changes in activities or valume
练习案例：贡献与结构性成本exercise:contribution and structured costs
制造成本manufacturing costs
练习案例：制造费用exercise: manufacturing expenses
总成本total costs
练习案例：工程，制造与商业成本engineering,manufacturing and commercial costs
跨国公司特有的业务术语special terminology for mncs
图表：运营贡献与结构性成本CHART：CONTRIBUTION AND STRUCTURAL COSTS
图表：收入与成本CHART：REVENUE AND COSTS
折旧与摊销depreciation and amortization
资本支出capital expenditure
折旧方法methods of depreciation
双倍余额递减法DOUBLE DECLING BALANCE METHOD
分步直线折旧法MULTIPLE STRAIGHT LINE METHODS
折旧方法对于税收和财务的影响Depreciation methods used for tax and financial analysis
资产分类，使用寿命和折旧率Asset classification,useful life and depreciation rates
资本化与费用化CAPITALIZE AND EXPENSES
工装管理与摊销METHODS OF TOOL AMORTIZATION
模块三(Module three)
目标objective
制造费用 bUrden
案例：制造费用基础exercise: Burden Bases
作业成本ACTIVITY-bASEd costing(abc)
作业成本案例研究ABC CASE STUDY
公司计划的过程CORPORATE PLANNING PROCESS
图表：公司计划内容模型chart:Business planning content model
图表：计划致胜chart: PLAN TO WIN
表：远景---客户热情的建立TABLE: vision-total customer enthusiasm
为公司编制计划BUDGETING AT the FIRM
年度预算THE ANNUAL BUDGET
自下而上的预算过程THE BUDGET AS “BOTTOM-UP”PROCESS
企业预算与计划的管理RELATIONSHIP BETWEEN bUDGET AND THE BUSINESS PLAN
决定计划与预算的关键因素KEY DETERMINANTS OF THE BUDGET/BUSINESS PLAN
用集团公司/分部预算指导生产线的预算GROUP/DIVISION BUDGET GUIDANCE TO PLANTS
产量PRODUCTION VOLVMES
生产线的预算PLANTS BUDGETS
公司预算类别THE FIRM’BUDGET CATEGORIES
直接人工预算direct labour budget
与人工有关的成本制定labour-related costs development
实际与预算的报告Reporting performance vs budget
案例： 预算报告exercise: Budget Report
团队练习Team Exercise
