{"id":20833,"date":"2023-03-12T00:58:36","date_gmt":"2023-03-11T16:58:36","guid":{"rendered":"https:\/\/www.xiazhi.co\/?p=20833"},"modified":"2025-10-18T13:11:21","modified_gmt":"2025-10-18T05:11:21","slug":"financial-planning-and-analysis-interview-questions","status":"publish","type":"post","link":"https:\/\/www.xiazhi.co\/en\/financial-planning-and-analysis-interview-questions\/","title":{"rendered":"\u8d22\u52a1\u89c4\u5212\u4e0e\u5206\u6790 (FP&amp;A) \u9762\u8bd5\u95ee\u9898"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"h-top-q-a-in-financial-planning-and-analysis-fp-a\">\u8d22\u52a1\u89c4\u5212\u4e0e\u5206\u6790 (FP&amp;A) \u4e2d\u7684\u70ed\u95e8\u95ee\u7b54<\/h2>\n\n\n\n<p>\u8d22\u52a1\u89c4\u5212\u548c\u5206\u6790 (FP&amp;A) \u56e2\u961f\u5411\u6700\u9ad8\u7ba1\u7406\u5c42\u63d0\u4f9b\u6218\u7565\u8f93\u5165\u548c\u9884\u6d4b\uff0c\u5305\u62ec\u9879\u76ee\u7684\u635f\u76ca\u8868\u3001\u9884\u7b97\u548c\u8d22\u52a1\u5efa\u6a21\u3002\u672c\u6587\u8ba8\u8bba\u4e86\u524d 10 \u4e2a FP&amp;A \u9762\u8bd5\u95ee\u9898\u548c\u7b54\u6848\uff0c\u5b83\u4eec\u5c06\u6307\u5bfc\u60a8\u505a\u597d\u51c6\u5907\u5e76\u987a\u5229\u5e94\u5bf9\u5373\u5c06\u9762\u4e34\u7684\u9762\u8bd5\u3002<em><br><a href=\"https:\/\/www.wallstreetmojo.com\/financial-planning-and-analysis-interview-questions\/\"><\/a><\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-what-s-the-difference-between-budgeting-and-forecasting\"><strong>#1 \u2013 \u9884\u7b97\u548c\u9884\u6d4b\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u9884\u7b97\u7f16\u5236\u548c\u9884\u6d4b\u4e4b\u95f4\u6709\u4e24\u4e2a\u4e3b\u8981\u533a\u522b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9884\u7b97<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/budgeting\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/budgeting\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/budgeting\/\"><\/a>\u6b63\u5728\u4e3a\u672a\u6765\u7684\u6536\u5165\u548c\u652f\u51fa\u5236\u5b9a\u8ba1\u5212\u3002\u540c\u65f6\uff0c\u9884\u6d4b\u662f\u5bf9\u53ef\u80fd\u53d1\u751f\u7684\u4e8b\u60c5\u7684\u4f30\u8ba1\u3002\u9884\u6d4b\u57fa\u4e8e\u771f\u5b9e\u6570\u636e\u3001\u5386\u53f2\u8f93\u5165\u5e76\u4f7f\u7528\u7edf\u8ba1\u8c03\u67e5\u65b9\u6cd5\u786e\u5b9a\u3002<\/li>\n\n\n\n<li>\u9884\u7b97\u901a\u5e38\u662f\u9759\u6001\u7684<a href=\"https:\/\/www.wallstreetmojo.com\/static-budget\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/static-budget\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/static-budget\/\"><\/a>\u800c\u4e14\u901a\u5e38\u4e00\u5e74\u4e0d\u66f4\u65b0\u3002\u9884\u6d4b\u4e0d\u662f\u9759\u6001\u7684\uff0c\u56e0\u4e3a\u5b83\u4f7f\u516c\u53f8\u80fd\u591f\u4e86\u89e3\u77ed\u671f\u5185\u53ef\u80fd\u53d1\u751f\u7684\u4e8b\u60c5\u3002\u8fd9\u5c31\u662f\u6bcf\u5b63\u5ea6\u66f4\u65b0\u4e00\u6b21\u9884\u6d4b\u6570\u636e\u7684\u539f\u56e0\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-let-s-say-that-you-re-a-cfo-of-a-company-what-would-keep-you-awake-at-night\">#2 \u2013<strong>\u5047\u8bbe\u60a8\u662f\u4e00\u5bb6\u516c\u53f8\u7684\u9996\u5e2d\u8d22\u52a1\u5b98\u3002\u4ec0\u4e48\u4f1a\u8ba9\u4f60\u591c\u4e0d\u80fd\u5bd0\uff1f<\/strong><\/h3>\n\n\n\n<p>\uff08\u8981\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\uff0c\u9996\u5148\uff0c\u4f60\u9700\u8981\u60f3\u4e00\u60f3 CFO \u4e3a\u516c\u53f8\u505a\u4e86\u4ec0\u4e48\u3002CFO \u786e\u4fdd\u516c\u53f8\u6709\u8db3\u591f\u7684\u6d41\u52a8\u6027<a href=\"https:\/\/www.wallstreetmojo.com\/liquidity\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/liquidity\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/liquidity\/\"><\/a>.\u00a0\u56de\u62a5\u7387\u9ad8\u4e8e\u8d44\u672c\u6210\u672c\uff08\u60f3\u60f3\u8d44\u672c\u6210\u672c\u52a0\u6743\u5e73\u5747<a href=\"https:\/\/www.wallstreetmojo.com\/weighted-average-cost-capital-wacc\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/weighted-average-cost-capital-wacc\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/weighted-average-cost-capital-wacc\/\"><\/a>\uff0c\u6211\u4eec\u53ef\u4ee5\u4f7f\u7528\u80a1\u672c\u6210\u672c<a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-equity-capm\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-equity-capm\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-equity-capm\/\"><\/a>\u548c\u503a\u52a1\u7684\u6210\u672c<a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-debt\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-debt\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-debt\/\"><\/a>).\u00a0\u56e0\u6b64\uff0c\u9996\u5e2d\u8d22\u52a1\u5b98\u5c06\u81f4\u529b\u4e8e\u786e\u4fdd\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u3002\uff09<\/p>\n\n\n\n<p>\u8fd9\u4e2a\u95ee\u9898\u662f\u4e3b\u89c2\u7684\u3002\u6839\u636e\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u6211\u53ef\u80fd\u4f1a\u53d1\u73b0\u6211\u9700\u8981\u964d\u4f4e\u516c\u53f8\u7684\u6574\u4f53\u8d44\u672c\u6210\u672c\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u6211\u53ef\u80fd\u4f1a\u589e\u52a0\u503a\u52a1\u6743\u76ca\u6bd4\u7387<a href=\"https:\/\/www.wallstreetmojo.com\/debt-to-equity-ratio\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/debt-to-equity-ratio\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/debt-to-equity-ratio\/\"><\/a>\u901a\u8fc7\u964d\u4f4e\u80a1\u6743\u548c\u589e\u52a0\u503a\u52a1\uff0c\u6216\u8005\u6211\u53ef\u80fd\u9700\u8981\u7167\u987e\u516c\u53f8\u7684\u6d41\u52a8\u8d1f\u503a<a href=\"https:\/\/www.wallstreetmojo.com\/current-liabilities\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/current-liabilities\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/current-liabilities\/\"><\/a>.\u00a0\u6839\u636e\u516c\u53f8\u662f\u5426\u9677\u5165\u56f0\u5883\uff0c\u6211\u4f1a\u5236\u5b9a\u6218\u7565\u5e76\u89e3\u51b3\u95ee\u9898\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-how-vital-are-three-financial-statements-can-you-talk-briefly-about-them\">#3 \u2013<strong>\u4e09\u4efd\u8d22\u52a1\u62a5\u8868\u6709\u591a\u91cd\u8981\uff1f\u4f60\u80fd\u7b80\u5355\u8c08\u8c08\u4ed6\u4eec\u5417\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4e09\u4efd\u8d22\u52a1\u62a5\u8868<a href=\"https:\/\/www.wallstreetmojo.com\/financial-statements\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/financial-statements\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/financial-statements\/\"><\/a>\u662f\u516c\u53f8\u8d22\u52a1\u5065\u5eb7\u7684\u652f\u67f1\u3002\u56e0\u6b64\uff0c\u5982\u679c\u60a8\u60f3\u4e86\u89e3\u4e00\u5bb6\u516c\u53f8\u7684\u7ecf\u8425\u72b6\u51b5\uff0c\u8bf7\u770b\u4e00\u4e0b\u5b83\u7684\u4e09\u4efd\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p>\u8fd9\u6536\u5165\u8bc1\u660e<a href=\"https:\/\/www.wallstreetmojo.com\/income-statement\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/income-statement\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/income-statement\/\"><\/a>\u8c08\u8bba\u4ea7\u751f\u7684\u6536\u5165\u548c\u4ea7\u751f\u7684\u8d39\u7528\u3002\u8fd9\u8d44\u4ea7\u8d1f\u503a\u8868<a href=\"https:\/\/www.wallstreetmojo.com\/balance-sheet\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/balance-sheet\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/balance-sheet\/\"><\/a>\u8c08\u8bba\u603b\u8d44\u4ea7\u548c\u603b\u8d1f\u503a\u4ee5\u53ca\u603b\u8d44\u4ea7\u5982\u4f55\u7b49\u4e8e\u603b\u8d1f\u503a\u548c\u80a1\u4e1c\u6743\u76ca\u3002\u6700\u540e\uff0c\u73b0\u91d1\u6d41\u91cf\u8868<a href=\"https:\/\/www.wallstreetmojo.com\/statement-of-cash-flow\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/statement-of-cash-flow\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/statement-of-cash-flow\/\"><\/a>\u786e\u5b9a\u7ecf\u8425\u3001\u6295\u8d44\u548c\u8d22\u52a1\u6d3b\u52a8\u7684\u51c0\u73b0\u91d1\u6d41\u5165\/\u73b0\u91d1\u6d41\u51fa\u3002<\/p>\n\n\n\n<p>\u6bcf\u4e2a\u6295\u8d44\u8005\u5728\u505a\u51fa\u6295\u8d44\u51b3\u5b9a\u4e4b\u524d\u90fd\u5e94\u8be5\u67e5\u770b\u8fd9\u4e09\u4efd\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-how-to-forecast-revenues-for-a-company\">#4 \u2013<strong>\u5982\u4f55\u9884\u6d4b\u4e00\u5bb6\u516c\u53f8\u7684\u6536\u5165\uff1f<\/strong><\/h3>\n\n\n\n<p>\u516c\u53f8\u901a\u5e38\u4f7f\u7528\u4e09\u79cd\u9884\u6d4b\u6a21\u578b\u6765\u9884\u6d4b\u5176\u6536\u5165\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u81ea\u4e0b\u800c\u4e0a\u7684\u65b9\u6cd5\u662f\u7b2c\u4e00\u79cd\u65b9\u6cd5\uff0c\u5176\u4e2d\u8d22\u52a1\u5efa\u6a21<a href=\"https:\/\/www.wallstreetmojo.com\/financial-modeling\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/financial-modeling\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/financial-modeling\/\"><\/a>\u4ece\u4ea7\u54c1\/\u670d\u52a1\u5f00\u59cb\uff0c\u9884\u6d4b\u5e73\u5747\u4ef7\u683c\u548c\u589e\u957f\u7387\u3002<\/li>\n\n\n\n<li>\u81ea\u4e0a\u800c\u4e0b\u7684\u65b9\u6cd5\u662f\u7b2c\u4e8c\u79cd\u65b9\u6cd5\uff0c\u9884\u6d4b\u6a21\u578b\u4ece\u516c\u53f8\u7684\u5e02\u573a\u4efd\u989d\u548c\u5e02\u573a\u89c4\u6a21\u4ee5\u53ca\u8fd9\u4e9b\u6bd4\u4f8b\u5982\u4f55\u5f71\u54cd\u516c\u53f8\u7684\u6536\u5165\u5f00\u59cb\u3002<\/li>\n\n\n\n<li>\u7b2c\u4e09\u79cd\u65b9\u6cd5\u662f\u8003\u8651\u53bb\u5e74\u6536\u5165\u7684\u9010\u5e74\u65b9\u6cd5\u3002\u7136\u540e\u901a\u8fc7\u589e\u52a0\/\u51cf\u5c11\u4e00\u5b9a\u7684\u767e\u5206\u6bd4\uff0c\u6a21\u578b\u5f97\u51fa\u5bf9\u4e0b\u4e00\u5e74\u6536\u5165\u7684\u4f30\u8ba1\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-how-do-you-know-that-an-excel-model-is-quite-good\">#5 \u2013<strong>\u4f60\u600e\u4e48\u77e5\u9053 excel \u6a21\u578b\u5f88\u597d\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4e00\u4e2a\u597d\u7684 excel \u6a21\u578b\u6700\u5173\u952e\u7684\u56e0\u7d20\u662f excel \u6a21\u578b\u7684\u7528\u6237\u53cb\u597d\u6027\u3002\u5982\u679c\u4f60\u8ba9\u4e00\u4e2a\u5916\u884c\u4eba\u770b\u4e00\u4e0b\uff0c\u8bd5\u7740\u53bb\u7406\u89e3\uff0c\u5979\u4f1a\u77e5\u9053\u8fd9\u662f\u600e\u4e48\u56de\u4e8b\u5417\uff1f\u60a8\u7ecf\u5e38\u8981\u5904\u7406\u7684\u5ba2\u6237\u53ef\u80fd\u5bf9 Excel \u5efa\u6a21\u4e00\u65e0\u6240\u77e5\u3002\u60a8\u7684\u5de5\u4f5c\u662f\u521b\u5efa\u4efb\u4f55\u4eba\u90fd\u80fd\u7406\u89e3\u7684\u7528\u6237\u53cb\u597d\u578b Excel \u6a21\u578b\u3002\u5982\u679c\u60a8\u9700\u8981\u5b9a\u671f\u8fdb\u884c\u9519\u8bef\u68c0\u67e5\uff0c\u5219\u5fc5\u987b\u786e\u4fdd\u73b0\u91d1\u6d41\u91cf\u8868\u4e2d\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u7684\u6240\u6709\u6570\u5b57\u548c\u8ba1\u7b97\u90fd\u662f\u51c6\u786e\u7684\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-can-you-talk-about-the-three-main-challenges-our-company-has-faced-for-a-while\">#6 \u2013<strong>\u60a8\u80fd\u8c08\u8c08\u6211\u4eec\u516c\u53f8\u4e00\u6bb5\u65f6\u95f4\u4ee5\u6765\u9762\u4e34\u7684\u4e09\u4e2a\u4e3b\u8981\u6311\u6218\u5417\uff1f<\/strong><\/h3>\n\n\n\n<p>\uff08\u8981\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\uff0c\u60a8\u5fc5\u987b\u5f7b\u5e95\u7814\u7a76\u516c\u53f8\u5e76\u67e5\u770b\u5176\u53bb\u5e74\u7684\u5e74\u5ea6\u62a5\u544a\u3002\u5982\u679c\u60a8\u4ed4\u7ec6\u9605\u8bfb\u516c\u53f8\u7684\u6240\u6709\u8d22\u52a1\u62a5\u8868\uff0c\u60a8\u5c06\u4e86\u89e3\u54ea\u4e9b\u5bf9\u516c\u53f8\u6709\u6548\uff0c\u54ea\u4e9b\u65e0\u6548. \u5e76\u5c1d\u8bd5\u5305\u62ec\u5185\u90e8\u548c\u5916\u90e8\u6311\u6218\u2014\u2014\u53ef\u63a7\u6311\u6218\u548c\u4e0d\u53ef\u63a7\u6311\u6218\u3002\uff09<\/p>\n\n\n\n<p>\u6b63\u5982\u6211\u7ecf\u5386\u8fc7\u4f60\u7684<strong>\u5e74\u5ea6\u62a5\u544a<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/annual-report\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/annual-report\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/annual-report\/\"><\/a>\uff0c\u6211\u53d1\u73b0\u516c\u53f8\u53ef\u4ee5\u627f\u62c5\u66f4\u591a\u7684\u503a\u52a1\uff0c\u56e0\u4e3a\u516c\u53f8\u7684<strong>\u8d22\u52a1\u6760\u6746<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/financial-leverage\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/financial-leverage\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/financial-leverage\/\"><\/a>\u592a\u4f4e\u4e86\u3002\u53e6\u5916\uff0c\u60a8\u5728\u5229\u7528\u8d44\u4ea7\u65b9\u9762\u4e00\u76f4\u9762\u4e34\u7740\u5de8\u5927\u6311\u6218\u3002\u8fd9\u4e24\u4e2a\u6311\u6218\u53ef\u4ee5\u901a\u8fc7\u6b63\u786e\u7684\u6218\u7565\u548c\u6267\u884c\u6765\u514b\u670d\u3002\u8fc7\u53bb\u51e0\u5e74\u5bf9\u60a8\u6765\u8bf4\u6700\u5177\u6311\u6218\u6027\u7684\u5916\u90e8\u56e0\u7d20\u662f\u7ade\u4e89\u5bf9\u624b\u8695\u98df\u60a8\u7684\u5e02\u573a\u4efd\u989d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-how-would-you-become-an-excellent-financial-planning-analyst\">#7 \u2013<strong>\u60a8\u5c06\u5982\u4f55\u6210\u4e3a\u4e00\u540d\u51fa\u8272\u7684\u8d22\u52a1\u89c4\u5212\u5206\u6790\u5e08\uff1f<\/strong><\/h3>\n\n\n\n<p>\u8d22\u52a1\u89c4\u5212\u5206\u6790\u5e08\u5e94\u638c\u63e1\u4e09\u9879\u6280\u80fd\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7b2c\u4e00\u9879\u6280\u80fd\u662f\u5206\u6790\u6280\u80fd\u3002\u5982\u60a8\u6240\u77e5\uff0c\u8981\u638c\u63e1\u8fd9\u9879\u6280\u80fd\uff0c\u9700\u8981\u9ad8\u6c34\u5e73\u7684\u77e5\u8bc6\u548c\u5e94\u7528\u3002<\/li>\n\n\n\n<li>\u7b2c\u4e8c\u9879\u6280\u80fd\u662f\u8868\u8fbe\u7684\u827a\u672f\u3002\u4ec5\u4ec5\u89e3\u91ca\u6570\u636e\u662f\u4e0d\u591f\u7684\u3002\u60a8\u8fd8\u9700\u8981\u5c06\u5176\u5448\u73b0\u7ed9\u7ec4\u7ec7\u7684\u5173\u952e\u4eba\u5458\uff0c\u4ee5\u4fbf\u5728\u6b63\u786e\u7684\u65f6\u95f4\u505a\u51fa\u5173\u952e\u51b3\u7b56\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u7b2c\u4e09\u9879\u6280\u80fd\u662f\u8f6f\u6280\u80fd\u3002\u5c31\u662f\u8bf4\u8bdd\u6e05\u6670\u7684\u80fd\u529b\u548c\u51fa\u8272\u7684\u4eba\u9645\u4ea4\u5f80\u80fd\u529b\u3002<\/p>\n\n\n\n<p>\u638c\u63e1\u8fd9\u4e09\u70b9\uff0c\u4f60\u5c31\u662f<strong>\u8d22\u52a1\u89c4\u5212\u4e0e\u5206\u6790<\/strong>\u9ad8\u624b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-8-how-would-you-build-a-forecast-model\">#8 \u2013<strong>\u60a8\u5c06\u5982\u4f55\u5efa\u7acb\u9884\u6d4b\u6a21\u578b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u5efa\u7acb<strong>\u9884\u6d4b\u6a21\u578b<\/strong>\u6216<strong>\u6eda\u52a8\u9884\u7b97<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/rolling-budget\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/rolling-budget\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/rolling-budget\/\"><\/a>\u5f88\u5bb9\u6613\u3002\u60a8\u9700\u8981\u505a\u7684\u5c31\u662f\u5c06\u4e0a\u4e2a\u6708\uff08\u5982\u679c\u662f\u6708\u5ea6\u9884\u6d4b\u6a21\u578b\uff09\u7684\u5386\u53f2\u6570\u636e\u4fdd\u7559\u5728\u524d\u9762\uff0c\u7136\u540e\u521b\u5efa\u8d85\u51fa\u8be5\u6708\u7684\u9884\u6d4b\u3002\u5982\u679c\u662f\u5b63\u5ea6\uff0c\u60a8\u5c06\u83b7\u53d6\u4e0a\u4e00\u5b63\u5ea6\u7684\u5386\u53f2\u6570\u636e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-9-how-would-you-do-modeling-for-working-capital\">#9 \u2013<strong>\u60a8\u5c06\u5982\u4f55\u4e3a\u8425\u8fd0\u8d44\u91d1\u5efa\u6a21\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4e09\u4e2a\u5173\u952e\u8425\u8fd0\u8d44\u91d1\u7684\u7ec4\u6210\u90e8\u5206<a href=\"https:\/\/www.wallstreetmojo.com\/components-of-working-capital\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/components-of-working-capital\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/components-of-working-capital\/\"><\/a>\u662f\u2014\u2014<strong>\u5b58\u8d27<\/strong>\uff0c<strong>\u5e94\u6536\u8d26\u6b3e<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/accounts-receivables\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/accounts-receivables\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/accounts-receivables\/\"><\/a>\uff0c \u548c<strong>\u5e94\u4ed8\u8d26\u6b3e<\/strong>\u3002\u8fd9\u4e09\u4ef6\u4e8b\u7528\u4e8e\u786e\u5b9a<strong>\u9500\u552e\u6210\u672c<\/strong>\uff0c<strong>\u6536\u5165<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/revenue\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/revenue\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/revenue\/\"><\/a>\uff0c<strong>\u4ed8\u6b3e<\/strong>\u7b49\u3002\u901a\u8fc7\u8ba1\u7b97\u5b58\u8d27\u5929\u6570\uff0c\u5f53\u5929\u7684\u9500\u552e\u4e1a\u7ee9  \u548c <strong>\u5e94\u4ed8\u5929\u6570<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/days-payable-outstanding\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/days-payable-outstanding\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/days-payable-outstanding\/\"><\/a>\uff0c\u4f60\u4f1a\u660e\u767d\u6574\u4e2a\u73b0\u91d1\u8f6c\u6362\u5468\u671f<a href=\"https:\/\/www.wallstreetmojo.com\/cash-conversion-cycle\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cash-conversion-cycle\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cash-conversion-cycle\/\"><\/a>.\u00a0\u8fd9\u5c31\u662f\u4f60\u5efa\u6a21\u7684\u65b9\u5f0f\u516c\u53f8\u8425\u8fd0\u8d44\u91d1\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-10-how-does-an-inventory-write-down-affect-the-financial-statements\">#10 \u2013<strong>\u5b58\u8d27\u51cf\u8bb0\u5982\u4f55\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\uff1f<\/strong><\/h3>\n\n\n\n<p>\u8fd9\u662f\u7684\u4e00\u4e2a\u5e38\u89c1\u95ee\u9898\u3002\u5982\u679c\u4f60\u8c08\u8c08\u5982\u4f55<strong>\u5e93\u5b58\u51cf\u8bb0<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/inventory-write-down\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/inventory-write-down\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/inventory-write-down\/\"><\/a>\u5f71\u54cd\u4e09\u4e2a\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p>\u8d44\u4ea7\u90e8\u5206\u5c06\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u51cf\u5c11\uff0c\u56e0\u4e3a\u5b58\u8d27\u5c06\u51cf\u5c11\u51cf\u8bb0\u7684\u91d1\u989d\u3002\u6211\u4eec\u5c06\u770b\u5230\u51cf\u5c11<strong>\u51c0\u5229<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/net-income\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/net-income\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/net-income\/\"><\/a>\u5728\u635f\u76ca\u8868\u4e2d\uff0c\u56e0\u4e3a\u6211\u4eec\u9700\u8981\u5728<strong>\u9500\u8d27\u6210\u672c<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-goods-sold\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-goods-sold\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/cost-of-goods-sold\/\"><\/a>\u6216\u5206\u5f00\u3002\u51cf\u8bb0\u7684\u91d1\u989d\u5c06\u4ece<strong>\u7ecf\u8425\u6d3b\u52a8<\/strong><a href=\"https:\/\/www.wallstreetmojo.com\/operating-activities\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/operating-activities\/\"><\/a><a href=\"https:\/\/www.wallstreetmojo.com\/operating-activities\/\"><\/a>\u5728\u73b0\u91d1\u6d41\u91cf\u8868\u4e2d\uff0c\u56e0\u4e3a\u5b83\u662f<strong>\u975e\u73b0\u91d1\u652f\u51fa<\/strong>\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<div class=\"pld-like-dislike-wrap pld-template-1\">\r\n    <div class=\"pld-like-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-like-trigger pld-like-dislike-trigger\" title=\"\" data-post-id=\"20833\" data-trigger-type=\"like\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-up\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-like-count-wrap pld-count-wrap\">0    <\/span>\r\n<\/div><div class=\"pld-dislike-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-dislike-trigger pld-like-dislike-trigger\" title=\"\" data-post-id=\"20833\" data-trigger-type=\"dislike\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-down\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-dislike-count-wrap pld-count-wrap\">0<\/span>\r\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u8d22\u52a1\u89c4\u5212\u4e0e\u5206\u6790 (FP&amp;A) \u4e2d\u7684\u70ed\u95e8\u95ee\u7b54 \u8d22\u52a1\u89c4\u5212\u548c\u5206\u6790 (FP&amp;A) \u56e2\u961f\u5411\u6700\u9ad8\u7ba1\u7406\u5c42\u63d0\u4f9b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":27248,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[239],"tags":[302,297,303],"class_list":["post-20833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-epm","tag-302","tag-297","tag-303"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts\/20833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/comments?post=20833"}],"version-history":[{"count":1,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts\/20833\/revisions"}],"predecessor-version":[{"id":35650,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/posts\/20833\/revisions\/35650"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/media\/27248"}],"wp:attachment":[{"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/media?parent=20833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/categories?post=20833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xiazhi.co\/en\/wp-json\/wp\/v2\/tags?post=20833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}