Content from user: Luo Meiling.

Financial knowledge training

First, accounting knowledge

1. Six elements of accounting: assets, liabilities, owners' equity, income, expenses and profits. These six constitute the whole of enterprise finance.

2. This relationship is as follows:

Assets consist of fixed assets and current assets;

Liabilities consist of current liabilities and long-term liabilities;

Owners' equity consists of paid-in capital, surplus reserve and undistributed profit.

Income consists of main business income and non-operating income;

Expenses include sales expenses, management expenses and financial expenses.

Profit consists of items such as operating profit after deducting various expenses;

Accounting balance equation:

Assets = liabilities+owners' equity

3. Financial statements

(1), balance sheet: it reflects the financial situation of the enterprise at a certain moment and reveals what the company owns, that is, the company's assets; Who does the company owe, that is, the company's liabilities; And the value of the company's net assets, that is, the rights and interests of shareholders.

(2) Income statement: It reflects the acquisition of enterprises in a certain period of time.

Net profit (loss) = total income-total expenses

Operating profit = sales revenue-cost.

Second, related financial terms

1, gross profit margin: the difference between the cost price and the selling price of an enterprise is called gross profit. So: sales price = cost+gross profit.

In marketing, the most common practice is to express gross profit as a percentage of the selling price, which is easier to operate.

Calculation formula: gross profit margin = (sales revenue-sales cost)/sales revenue * 100%.

2. Net profit rate: refers to the ratio of after-tax profit to net sales income, reflecting the share of net profit created in the sales income of enterprises. Calculation formula: Inventory circulating bank draft mainly has the following characteristics: check mainly has the following characteristics: 4,