《小公司财务术》阅读随笔目录一、前言....................................................31.1财务管理的重要性.....................................41.2小公司的财务特点.....................................51.3阅读本书的目的和意义.................................7二、财务基础知识............................................82.1资产负债表...........................................92.1.1资产负债表的构成................................102.1.2资产负债表的编制方法............................112.2利润表..............................................122.2.1利润表的构成....................................132.2.2利润表的编制方法................................162.3现金流量表..........................................162.3.1现金流量表的构成................................162.3.2现金流量表的编制方法............................17三、财务报表分析技巧.......................................193.1财务比率分析........................................203.1.1流动性比率......................................213.1.2偿债能力比率....................................223.1.3运营效率比率....................................233.1.4盈利能力比率....................................243.2趋势分析............................................253.2.1趋势线的绘制....................................263.2.2趋势分析的方法..................................273.3对比分析............................................283.3.1同业对比........................................293.3.2与预算对比......................................30四、预算与成本管理.........................................314.1预算编制............................................324.1.1预算的种类......................................334.1.2预算的编制步骤..................................344.2成本控制............................................364.2.1成本的分类......................................374.2.2成本控制方法....................................38五、资金筹集与投资管理.....................................395.1资金筹集方式........................................415.1.1自有资金筹集....................................425.1.2借入资金筹集....................................435.2投资决策............................................435.2.1投资项目的选择...............................