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ID:34375553
大小:9.81 MB
页数:48页
时间:2019-03-05
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1、SchoolofManagementinHUSTChapter6FinancialStatementAnalysisSchoolofManagementinHUSTFinancialStatementAnalysislFinancialStatementslAPossibleFrameworkforAnalysislRatioAnalysislTrendAnalysislCommon-SizeandIndexAnalysisCopyrightã2001Prentice-Hall,Inc.1Fundamentalso
2、fFinancialManagement,11/ebyVanHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTUsesofFinancialStatementInformationlInternaluses:ØperformanceevaluationØplanningforthefuturelExternaluses:ØevaluationbyoutsidepartiesØevaluationofmaincompetitorsØi
3、dentifyingpotentialtakeovertargetsCopyrightã2001Prentice-Hall,Inc.2FundamentalsofFinancialManagement,11/ebyVanHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTExamplesofInternalUsesofStatementAnalysislPlan--Focusonassessingthecurrentfinancial
4、positionandevaluatingpotentialfirmopportunities.lControl--Focusonreturnoninvestmentforvariousassetsandassetefficiency.lUnderstand--Focusonunderstandinghowsuppliersoffundsanalyzethefirm.Copyrightã2001Prentice-Hall,Inc.3FundamentalsofFinancialManagement,11/ebyVa
5、nHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTExamplesofExternalUsesofStatementAnalysislTradeCreditors--Focusontheliquidityofthefirm.lBondholders--Focusonthelong-termcashflowofthefirm.lShareholders--Focusontheprofitabilityandlong-termheal
6、thofthefirm.Copyrightã2001Prentice-Hall,Inc.4FundamentalsofFinancialManagement,11/ebyVanHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTPrimaryTypesofFinancialStatementslBalanceSheetØAsummaryofafirm’sfinancialpositiononagivendatethatshowstot
7、alassets=totalliabilities+owners’equity.lIncomeStatementØAsummaryofafirm’srevenuesandexpensesoveraspecifiedperiod,endingwithnetincomeorlossfortheperiod.Revenue–Expenses≡IncomeCopyrightã2001Prentice-Hall,Inc.5FundamentalsofFinancialManagement,11/ebyVanHorneandW
8、achowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTTheBalanceSheetNetWorkingCurrentLiabilitiesCurrentCapitalAssetsLong-TermDebtFixedAssets1.Tangiblefixedassets2.Intangiblefi
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