非财务经理的财务课程

非财务经理的财务课程
financial course for non-financial executives


· 全程外籍财务专家

　　·
以能力为本位教学方式，明显有别于传统学院派英语授课模式，学习财务英语时掌握涉
外财务应用技能

　　课程说明：

　　本课程涵盖了会计专业词汇及西方财务会计的基本理论、方法和概念。课程分为
会计基本理论、会计要素的核算及会计报表等几部分。课程内容按单元分类进行介绍，
共10单元，每单元包括课文、词汇及重点术语等内容。在突出重点的同时，也兼顾了覆
盖范围，力求使会计专业可能涉及的重要英语表达方法及概念都有所涵盖。

课程教材：《英语》




|模块一：基本财务 |案例：制造费用基础 |
| |exercise: Burden Bases |
|Module one Basic FINANCE |作业成本 |
| |ACTIVITY-bASEd costing(abc) |
|通过练习确定学习目标 |作业成本 案例研究 |
|objectiVE BY EXERCISE |ABC CASE STUDY |
|现金流 |公司计划的过程 |
|cash flow |cORPORATE PLANNING PROCESS |
|现金周期 |图表：公司计划内容模型 |
|the cash cycle |chart:Business planning content |
|资金流 |model |
|flow of funds |图表：计划致胜 |
|财务管理的两个基本问题 |chart: PLAN TO WIN |
|two basic financial questions |表：远景---客户热情的建立 |
|在损益表上发现信息 |tABLE: vision-total customer |
|information found on the income |enthusiasm |
|statement |为公司编制计划 |
|在资产负债表发现的信息 |BUDGETING AT the FIRM |
|information found on the balance|年度预算 |
|sheet |tHE ANNUAL BUDGET |
|资产负债表 |自下而上的预算过程 |
|the balance sheet |THE BUDGET AS “BOTTOM-UP”PROCESS|
|损益表与资产负债表的关系 |企业预算与计划的管理 |
|the relationship between |RELATIONSHIP BETWEEN bUDGET AND |
|流动资金与现金周转 |THE BUSINESS PLAN |
|working capital and cash cycle |决定计划与预算的关键因素 |
|财务报告 |KEY DETERMINANTS OF THE |
|financial report |BUDGET/BUSINESS PLAN |
|案例：净收入表 |用集团公司/分部预算指导生产线的 |
|Sample:net income statement |预算 |
|案例：资产负债表 |GROUP/DIVISION BUDGET GUIDANCE |
|sample:balance sheet |TO PLANTS |
|盈利能力的度量 |产量 |
|measurement of profitability |PRODUCTION VOLVMES |
|案例：ROI与RONA的比较 |生产线的预算 |
|练习：盈利能力的度量 |PLANTS BUDGETS |
|exercise: measurement of |公司预算类别 |
|profitability |THE FIRM’BUDGET CATEGORIES |
|了解讯息， |直接人工预算 |
|well-known |direct labour budget |
|共享知识 |与人工有关的成本制定 |
|share-knowledge |labour-related costs development|
| |实际与预算的报告 |
|模块二：资本项目 |Reporting performance vs budget |
| |案例： 预算报告 |
|Module two： |exercise: Budget Report |
| |团队练习 |
|成本分类 |Team Exercise |
|costs classifications |团队练习一 |
|按作业或产量变化的分类 |team exercise one |
|costs classified by changes in |团队练习二 |
|activities or valume |team exercise two |
|练习案例：贡献与结构性成本 |模块四：财务决策 |
|exercise:contribution and |Module FOUR ：FINANCIAL DECISION|
|structured costs | |
|制造成本 |确定目标 |
|manufacturing costs |OBJECTIVE |
|制造费用帐户设计 |盈亏平衡分析 |
|burden accounts design |BREAK-EVEN ANALYSIS |
|练习案例：制造费用 |练习:盈亏平衡点分析 |
|exercise: manufacturing expenses|EXERCISE：BREAK-EVEN（BEP） |
|总成本 |练习:降价 |
|total costs |EXERCISE：PRICE REDUCTION |
|练习案例：工程，制造与商业成本 |本-量-利分析总结 |
|exercise: |SUMMARY COSTS/VOLUME/PROFIT |
|engineering,manufacturing and |ANALYSIS |
|commercial costs |营运杠杆 |
| |OPERATING LEVERAGE |
|跨国公司特有的业务术语 |案例:营运杠杆 |
|special terminology for mncS |EXERCISE: OPERATING LEVERAGE |
|图表：运营贡献与结构性成本 |标杆 |
|CHART：CONTRIBUTION AND |BENCHMARKING |
|STRUCTURAL COSTS |投资驱动原 |
|图表：收入与成本 |INVESTMENT DRIVERS |
|CHART：REVENUE AND COSTS |单位成本驱动原 |
|折旧与摊销 |UNITS COSTS dRIVERS |
|depreciation and amortization |常见问题 |
|资本支出 |General questions |
|capital expenditure |精益/同步财务 |
|折旧方法 |lean/synchronous financial |
|methods of depreciation |精益/同步制造 |
|双倍余额递减法 |lean/synchronous manufacturing |
|DOUBLE DECLING BALANCE METHOD |lEAN MANUFACTURING LEAD TIME |
|分步直线折旧法 |REDUCTION |
|MULTIPLE STRAIGHT LINE METHODS |缩短精益制造交付周期 |
|折旧方法对于税收和财务的影响 |传统组织转换到工厂关注的概念 |
|DEPRECIATION METHODS USED FOR |traditional organization |
|TAX AND FINANCIAL ANALYSIS |transition to factory focus |
|资产分类，使用寿命和折旧率 |concept |
|ASSET CLASSIFICATION ,USEFUL |总成本方法 |
|LIFE AND DEPRECIATION RATES |total costs approach |
|资本化与费用化 |预测比较 |
|CAPITALIZE AND EXPENSES |forecast comparison |
|工装管理与摊销 |模块五: 编制预算 |
|METHODS OF TOOL AMORTIZATION |Module FIVE: BUDGET |
|模块三：成本管理 |OBJECTIVES |
|Module three: COSTS PRACTISE |确定目标 |
|目标 |PROJECT SELECTION |
|objective |项目选择 |
|制造费用 |APPROPRIATION |
|bUrden |资本预算运用 |
| |FORM： APPROPRIATION REQUEST |
| |资本预算表格 |
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