Financial Statement Analysis For Small Businesses（财务报表分析为小型企业）.pdf

Financial Statement Analysis For Small Businesses A Resource Guide Provided By Virginia Small Business Development Center Network (Revised for the VSBDC by Henry Reeves 3/22/2011) © Copyright 2004 Florida Small Business Development Center Network Florida SBDC Network grants permission for use and modification of this manual to the Virginia SBDC July 16, 2008. 1 Contents Topic Page Introduction 3 Importance of Financial Statements 4 Collecting and Managing Data 5 The Income Statement 7 The Balance Sheet 9 Reconciliation of Equity or Statement of Changes in Stockholder 12 Equity Statement of Cash Flows 12 Notes to Financial Statements 13 Financial Ratios – Explanation 13 Key Terms and Concepts 20 Financial Statements as a Management Tool 24 Three Case Studies 32 Figure 1: Summary Table of Financial Ratios