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# System prepended metadata

title: 財務管理week2

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# 財務管理week2

老師推薦清華林哲群教授的youtbe
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<iframe width="900" height="506" src="https://www.youtube.com/embed/lYPLFSyTREY?list=PLBPbUxsZM4SYudxnv-uNAFdaFOdSvAaUc" title="1.10 現金流量表1" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe>

>財務金融:幫助企業決策的工具，以便讓企業價值最大，其決策可分為投資、資金調度、股利分配
### 截圖小技巧 Windows+shift+S

## 影片播放(1.1財務管理介紹)
![](https://i.imgur.com/nKZRh9v.png)

## 股東權益變動表(1.2股東權益變動)
![](https://i.imgur.com/lRJSzfM.png)
>淨值-看帳面Book Value
>EPS-每股盈餘
>2008
>給員工股票=公司賺錢變少=繳稅減少
>"稅"
>machine learning

>資本公積當作水庫=資本公積 (Additional Paid In Capital , APIC) 
>就是股本的價值高於面額，投資人支付高於股票面額的資金

>股票股利-盈餘轉增資
>外匯價格變動準備金
>公司價差賺的錢→列入資本公積
>法定盈餘公積-避免淨值減少，保護債權人權益

>>家儒
>>思瑩

### 負債比
[![https://i.imgur.com/hqBCVcV.png](https://i.imgur.com/hqBCVcV.png)](https://www.stockfeel.com.tw/%e8%b2%a0%e5%82%b5%e6%af%94/)




## 資產負債表
股票=stock=Equity (E)
![](https://i.imgur.com/iFHtKat.png)
>#### 資產恆等式
>資產=負債+股東權益

>#### 淨營運資金=流動資產-流動負債


## 損益表
![](https://i.imgur.com/DEYLWjT.png)

![](https://i.imgur.com/5ixSXOh.png)

![](https://i.imgur.com/OdYH7Si.png)
  
  
>>成本=cost
>>費用=expense(人事費用、水電)
>>收入=revenue
>>利得=gain

### 損益表的計算過程
![](https://i.imgur.com/BJ2Fkie.png)

>>Accrued base 應計基礎    
fair value  公允價值

## 現金流量表
![](https://i.imgur.com/wbjfPpG.png)
![](https://i.imgur.com/g4LhbKF.png)
![](https://i.imgur.com/Aa83UUv.png)

>>utility 效用

## 財務比率
![](https://i.imgur.com/wfqVWq2.png)
<iframe width="900" height="506" src="https://www.youtube.com/embed/3Bn3UbitltU?list=PLBPbUxsZM4SYudxnv-uNAFdaFOdSvAaUc" title="2.1 財務比率1" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe>
