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Everyone interested in building a stronger business needs to

understand and use the information captured in financial

statements. In Managing by the Numbers, business education and

accounting experts Chuck Kremer and Ron Rizzuto team up with

open-book management authority John Case to demystify the numbers.

They present a practical, common-sense approach to reading

financial statements and to managing the three bottom lines of

business financial performance: net profit, operating cash flow,

and return on assets. The book features numerous exercises and

examples (with associated templates available on the Web), a

powerful new management tool known as The Financial Scoreboard, and

an extensive glossary. Managing by the Numbers is an essential

resource for entrepreneurs, business owners, managers, and anyone

eager to improve their mastery of the financial side of running a

business.

List of Tables and Graphs

Acknowledgments

Introduction

Part 1　All You Really Need to Know about Financial Statements

　1  Two Words on Accounting

　2  The Balance Sheet

      SOHO Equipment, Inc.,

      Understanding the Balance Sheet."

Assets,

      Understanding the Balance Sheet:

Liabilities,

      Understanding Equity (and Why a

Balance Sheet Balances),

      Two Quick Exercises Using the

Balance Sheet,

  3  The Income Statement

      SOHO Equipment: The First

Year,

      Line Items on the Income

Statement,

  4 Cash Flow

      SOHO Equipment: First-Year Cash

Flow,

      Line Items on the Cash-Flow

Statement,

      Dissecting the Cash-Flow

Statement,

Part 2 Understanding the Big Picture

  5 The Three Bottom Lines

      Three Bottom Lines,

      Trend Analysis,

  6 The Financial Scoreboard

Part 3　Financial Analysis to Boost Performance

　7 The Three Financial Goals

　8  Managing for Optimum Performance: Net Profit

      SOHO Equipment: The Three-Year

Story,

     Analyzing the Income Statement, 85

　9  Managing for Optimum Performance: Operating Cash

Flow

      SOHO Equipment: Analyzing Cas/~

Flow, 91

     Receivable Days,

     Inventory Days,

　10  Managing for Optimum Performance: Return on Assets

     Analyzing ROA, 104

     SOHO Equipment, Inc.,

　11  Ratio Magic

      The "Simple" Du Pont Equation,

     SOHO Equipment, 112

      The "Extended" Du Pont

Equation,

     SOHO Equipment, 117

     Planning with the ROA and ROE

Graphs,

　12  Forward-Looking Financials

     Step 1: Getting Ready,

     Step 2: Projecting Sales,

     Step 3: Preparing a "Business as Usual"

Projection,

     Step 4." Proactive Planning,

     Step 5: Refining the Plan,

     Step 6: Implementing the Plan,

Epilogue

Appendix 1: SOHO Equipment: The Complete Financials

Appendix 2: Tips on Converting Your Company's Financials to the

Financial Scoreboard

Appendix 3: Our (Nonsacred) Financial Glossary and Why You Need a

Sacred One

Appendix 4: A Guide to Ratios

Appendix 5: A History of the Mobley Matrix, by Louis B.

Mobley

About the Authors

Chuck Kremer, CPA, is Senior Business-Literacy Consultant for

Boulder-based Educational Discoveries. An originator of “The

Financial Game for Decision Making?,” he teaches financial-literacy

courses to managers and executives around the country.Ron Rizzuto,

PH.D., is a professor of finance at the University of Denver, where

he co-founded the entrepreneurship program at the Daniels College

of Business.John Case is executive editor of the newsletter

division at Harvard Business School Publishing. A former senior

editor and senior writer for Inc. magazine, he is the author of

numerous feature stories and several books on entrepreneurship and

open-book management. Chuck Kremer, CPA, is Senior

Business-Literacy Consultant for Boulder-based Educational

Discoveries. An originator of “The Financial Game for Decision

Making?,” he teaches financial-literacy courses to managers and

executives around the country.Ron Rizzuto, PH.D., is a professor of

finance at the University of Denver, where he co-founded the

entrepreneurship program at the Daniels College of Business.John

Case is executive editor of the newsletter division at Harvard

Business School Publishing. A former senior editor and senior

writer for Inc. magazine, he is the author of numerous feature

stories and several books on entrepreneurship and open-book

management. Chuck Kremer, CPA, is Senior Business-Literacy

Consultant for Boulder-based Educational Discoveries. An originator

of “The Financial Game for Decision Making?,” he teaches

financial-literacy courses to managers and executives around the

country.Ron Rizzuto, PH.D., is a professor of finance at the

University of Denver, where he co-founded the entrepreneurship

program at the Daniels College of Business.John Case is executive

editor of the newsletter division at Harvard Business School

Publishing. A former senior editor and senior writer for Inc.

magazine, he is the author of numerous feature stories and several

books on entrepreneurship and open-book management.

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国有企业实行的是国家所有权和企业经营管理权形式而适用企业法，而国有独资公司则采取的是国有股权和公司法人所有权形式而适用公司法。

为了确保这种先公司协议的某些内容在公司成立后能继续有效，最好的办法就是让公司明示承认这种先公司协议，或者与股东签订单独的协议，就发起人协议中的有关问题，诸如股份的认购（如果公开发行股份的话），贷款的偿还计划，以及其他通常不会出现在公司正式文件中的问题等，进行规定。

而现代法律则普遍概括性地赋予公司广泛的权力，承认公司“享有与自然人相同的从事一切必需或者必要的活动以执行其营业或者事物的权力，除非公司章程另有规定”（Every corporation has the same powers as an1individual to do all things necessary or convenient to carry out its business and affairs,including without limitation power）

商法与民法有一个很大的不同。民法重意思，商法重表示。民法重个人，商法重团体。这不仅是为了提高商事交易的效率，而且是为了保护交易的安全。因此，原则上，当名义股东与实际出资人或者股份认购人不一致时，应以外观表示为原则确认股东的身份，即应将名义股东视为股东。

但是，这一原则有关例外，即如果公司明知实际出资人或者认购股份的人的身份，并且已经认可其以股东身份行使股东权利的，如果不存在违反强行法规定的情形，则可以认定实际出资人或者股份认购人为股东。

这样，对经理层不满意的股东则倾向于自我消亡（self-elmination）或者自谋出路（natural self-selection）。留存股东则是支持经理层的。这常常被认为是一种“华尔街式选择”（wall street option）。这一现象在政府选举中也同样是存在的，但二者有所不同。在公众公司中，如果股东对公司管理不满意，则可以采用“华尔街规则”（wall street rule）,但是，你却很难设想，市民如果不满意政府的行为就能卷起铺盖走人。

“商业判断规则”起源于170年前。但什么是商业判断规则却很难界定。一般认为，董事、高级管理人员善意地进行商业决策即可满足注意义务的要求，如果：（1）他与所进行的商业决策事项不存在利害关系（He is not interested in the subject of his business judgment）；（2）他对所进行的商业决策是了解的，并合理地相信在该种情况下是适当的(He is informed with respect to the subject of his business judgment to the extent he reasonably believes to be appropriate under the circumstance)；（3）他理性地相信其商业决策符合公司的最佳利益(He rationally believes that his business judgment is in the best interest of the corporation)

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