会计基础：收入、成本与利润
甄选并验证：Julian Park, Financial Planner, Citigroup你的簿记员说你盈利了。你的银行余额却显示相反。两者都可能正确——而不知道原因正是聪明能干的人被拒之于自己数字之外的原因。 本课程为你提供实际的工具，而不是词汇表。你将从一切所依赖的单一等式开始——企业拥有的等于所欠的加上留给所有者的——并学习借方和贷方真正的含义：左和右，而不是好和坏。从那里，你记录真实企业会遇到的交易：赊销、供应商账单、工资、预付的一年保险、购买并逐渐耗用的送货车。你将每一笔作为平衡分录记下，过账，并验证。 然后是将簿记与猜测区分开来的概念：权责发生制会计。你将在收入*赚得*时确认收入（专业人员使用的五步模型），将成本与产生的销售匹配，并做出月末调整——递延、应计、折旧、存货、坏账——将一堆收据转化为真实的报表。你将构建全部四张财务报表，并确切看到收入减去销售成本如何成为毛利润，然后是营业利润，最后是净利润。 贯穿每一课的是大多数课程忽略的一个习惯：解读数字的真实含义。利润不是现金。平衡的试算平衡表不一定是正确的。账面价值不是市场价值。到最后，你可以从头记录一个普通商业事件，解释其利润来源，并判断一个数字何时值得信任。 不需要先修会计知识，也不需要算术以外的数学——只需愿意不再对自己财务数据点头附和。
课程目录
关于课程作者
Liquidity before a business sale; downside protection after an IPO; income for retirement; a succession plan for assets spread across several generations. These are the decisions that have shaped Julian Park’s career as a New York financial advisor. Working with entrepreneurs, senior executives, and high-net-worth families, he constructs portfolios across public equities, fixed income, alternative investments, and cash strategies while coordinating with tax attorneys, estate planners, lenders, and trust specialists. Julian has also built new client relationships, navigated concentrated-stock positions, prepared investment-policy frameworks, and guided portfolios through volatile markets without losing sight of the purpose behind the capital. His approach is discreet and exacting: understand every obligation first, then put each dollar to work accordingly.
评价 (16)
- coral_captain
Too basic
- plush_cricket
really helpful
- lush_cricket
Noioso, troppo basilare.
- honeyed_ram
ممتاز
- prime_cartographer
love it