# 如何使用示例分析財務報表 > 原文： [https://www.guru99.com/decision-making.html](https://www.guru99.com/decision-making.html) 所以您可能會問自己，我們為什么要做所有這些事情？ 似乎僅需幾次報告就需要付出很多努力。 好，這就是答案。 沒有良好的信息，您就無法做出良好的業務決策。 有了這兩個報告，我們現在可以獲得關于我們的小面包店的準確，準備充分且易于理解的財務信息。 這就是我們現在所知道的： 1. 我們賣多少 2. 我們花了多少錢 3. 我們花在什么上 4. 我們賺多少錢 5. 我們的資產值多少 6. 我們欠別人多少錢 7. 公司欠我們多少??錢 8. 現在，想象下明年我們準備下一組財務報告時。 那我們也會知道 9. 如果我們的利潤在增加 10. 如果我們的支出在增加 11. 如果我們的資產價值在增加 12. 我們要花更多的錢 13. 我們花更少的錢 14. 如果我們的債務增加 15. 如果業務在更高的銷售額，更高的利潤和更高的凈資產方面有所改善 這是我們準備財務信息的全部原因-查明我們業務的優缺點，并找出可以改進的地方。 每年，公司在會計師和顧問上花費數百萬美元，以尋求有關如何提高利潤的建議。 您能猜出這些會計師和顧問使用什么作為建議嗎？ 財務報表！ 對于受過良好教育的專業人員，一套財務報表可以告訴他們有關企業的大量信息。 僅損益表和資產負債表就足以產生大量的建議和想法。 現在，我要假裝自己的面包店顧問。 讓我們看看我能提出什么。 ### 財務分析實例 | （NAME）面包店的損益表（截至今天（DATE）） | | 收入 | ? | ? | | 營業額 | $7,000 | ? | | ? | ? | ? | | **總收入** | ? | $7,000 | | ? | ? | ? | | 減：費用 | ? | ? | | ? | ? | ? | | 蛋糕混合費用 | $3,000 | ? | | 電話費用 | $300 | ? | | 維修費用 | $50 | ? | | 利息花費 | $1,000 | ? | | 折舊費用 | $400 | ? | | ? | ? | ? | | **總費用** | ? | $4,750 | | ? | ? | ? | | 凈利 | ? | $2,250 | | 減稅（30％） | ? | $675 | | 稅后凈利潤 | ? | $1,575 | | **（NAME）面包店（今天（DATE）DATE）的資產負債表** | | **資產** | ? | ? | **負債** | ? | ? | | 銀行 | $21,650 | ? | 貸款 | $9,000 | ? | | 電腦 | $1,500 | ? | 約翰的汽車修理店 | $3,000 | ? | | 烤箱 | $2,000 | ? | 應付稅款 | $675 | ? | | 蘋果手機 | $500 | ? | ? | ? | ? | | 汽車減累計折舊 | $2,600 | ? | ? | ? | ? | | **總資產** | ? | **$ 28,250** | **總負債** | ? | **$ 12,675** | | ? | ? | ? | ? | ? | ? | | ? | ? | ? | **所有者權益** | ? | ? | | ? | ? | ? | 年初的所有者權益 | $15,000 | ? | | ? | ? | ? | 減號：圖紙 | $1,000 | ? | | ? | ? | ? | 加：稅后凈利潤 | $1,575 | ? | | ? | ? | ? | **年終所有者權益** | ? | **$ 15,575** | | ? | ? | ? | ? | ? | ? | | **總計** | ? | **$28,250** | **Total** | ? | **$28,250** | **Observation 1:** Enter the Account with Largest Expense<input id="Assets" name="Assets" size="25" type="text">Are you sure?<input class="ob" type="checkbox" value="1">Yes <input class="ob" type="checkbox" value="11">No Corect! Your largest expense is your raw materials – cake mix. It is 63% of your total expenses. It is 42% of your sales. This is very high. Perhaps review supplier options.**Try again ?(Hint:Check the cake mix expense)** **Observation 2:** Do you see advertising expense?<input class="obadd" type="checkbox" value="2">Yes<input class="obadd" type="checkbox" value="22">No You are not spending any money on advertising. This could be the key to increasing your sales. A good way to begin advertising is to start with social media and then begin spending money on getting exposure in food magazines, websites and deal sites like Groupon.**Try again** **Observation 3:** Do you see any wages?<input class="obadd1" type="checkbox" value="1">Yes<input class="obadd1" type="checkbox" value="2">No You are not spending any money on wages. Why don’t you have staff? A key action in increasing your sales might be to start training staff to do some of your jobs for you, such as cleaning and returning phone calls. This allows you to concentrate on running and expanding the business.**Try again** **Observation 4:** How much money is in bank?<input id="text1" name="text1" type="text">Are you sure?<input class="obadd2" type="checkbox" value="1">Yes <input class="obadd2" type="checkbox" value="2">No You are paying interest on your loan, yet you have $21,650 sitting in the bank. You are paying interest for no reason. Had you paid the loan off and avoided your interest expense this year, your net profit would have increased by almost 50%. Pay off the loan, you have the cash. There is no need to keep $21,650 in the bank when your annual expenses are less than $5,000\. You almost have 5 years’ worth of expenditure saved up. Not to mention you make a profit, which makes such large cash reserves even less necessary. Invest some of this cash in a savings account and start earning some interest revenue, or spend the cash on expansion. You could also pay a dividend or pay yourself an owner’s salary.**Try again** **Observation 5:** Do you see rent expense?<input class="obadd3" type="checkbox" value="1">Yes <input class="obadd3" type="checkbox" value="2">No You aren’t paying rent. This means you’re working from home or on the move. You might find it beneficial to find a premises and start benefitting from foot traffic/walk in customers.**Try again** **Observation 6:** What is the car worth after depreciation?<input id="text2" name="text2" type="text"> Are you Sure?<input class="obadd4" type="checkbox" value="1">Yes <input class="obadd4" type="checkbox" value="2">No Your most expensive asset is your delivery car, worth $2,600\. However, your sales are not high enough to warrant a delivery car yet. A vehicle is an expensive asset to have – you need to maintain it, repair it, insure it, put petrol in it, clean it and register it. You even need to find somewhere to park it each night! Consider using a shipping service to deliver your product at $10 a pop, and sell your car to put that $2,600 to better use**Hint (Depreciation amount is $400)** 現在，其中一些建議可能是有價值的，而有些則可能沒有價值，但這是沒有意義的。 此處的教訓是，僅查看損益和資產負債表-一張紙上的兩個報告，您可以獲得有關您業務的如此豐富的信息。 您不僅可以確定錢的確切來源和去向，而且還可以提供足夠的信息來列出有關關注和改進領域的想法和建議。 現在，試想一下，對于擁有幾頁財務信息的大型公司，例如 Toyota 或 McDonald's，可以提出什么樣的有效顧問。 做出正確決策的關鍵是獲得良好的信息-這就是會計的全部內容！