好文分享,我刚打赏了这篇帖子 ¥1.00,也推荐给你。
年报就长这个样,看财报的时候我们如果对公司业务有了解的话,可以先直奔主题,先看三张表,等看完三张表再来看MD&A,看财报的时候对任何数字、名次定义有疑问,去Note里查,比如我们对微博(WB)的MAU定义有疑问,在年报里可以搜到:
“MAUs” refers to monthly active users, which are Weibo users who logged on with a unique Weibo ID and accessed Weibo through our website, mobile website, desktop or mobile applications, SMS or connections via our platform partners’ websites or applications that are integrated with Weibo, during a given calendar month. The numbers of our MAUs are calculated using internal company data that has not been independently verified, and we treat each account as a separate user for purposes of calculating MAUs, although it is possible that certain individuals or organizations may have set up on more than one account and certain accounts are used by multiple individuals within an organization;
资产负债表 Balance sheet里是一家公司资产、负债、权益在一个财务周期(比如季度、半年、年度)期末的一个快照 Snapshot;
损益表 Income statement里记录着整个财务周期的收入、成本、费用和利润;
现金流量表Cash flow statement里记录着整个财务周期中发生的现金流入和流出。
在深入三张表之前,请各位记住一个概念,企业有三个“主子”:政府(Tax)、债权投资人(Debt)、股权投资人(Equity)。
另外,推荐一个网站网页链接 ,在财报里看到不懂的项目,可以去这个网站查询详细的定义。