财务报表分析外文翻译教学教案.ppt

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1、Chapter6FinancialStatementAnalysis©PearsonEducationLimited2004FundamentalsofFinancialManagement,12/eCreatedby:GregoryA.Kuhlemeyer,Ph.D.CarrollCollege,Waukesha,WIAfterstudyingChapter6,youshouldbeableto:Understandthepurposeofbasicfinancialstatementsandtheircontents.Explainwhyfinancialstat

2、ementanalysisisimportanttothefirmandtooutsidesuppliersofcapital.Define,calculate,andcategorize(accordingtoliquidity,financialleverage,coverage,activity,andprofitability)themajorfinancialratiosandunderstandwhattheycantellusaboutthefirm.Define,calculate,anddiscussafirm’soperatingcycleandc

3、ashcycle.Useratiostoanalyzeafirm'shealthandthenrecommendreasonablealternativecoursesofactiontoimprovethehealthofthefirm.Analyzeafirm’sreturnoninvestment(i.e.,“earningpower”)andreturnonequityusingaDuPontapproach.Understandthelimitationsoffinancialratioanalysis.Usetrendanalysis,common-siz

4、eanalysis,andindexanalysistogainadditionalinsightsintoafirm'sperformance.FinancialStatementAnalysisFinancialStatementsAPossibleFrameworkforAnalysisBalanceSheetRatiosIncomeStatementandIncomeStatement/BalanceSheetRatiosTrendAnalysisCommon-SizeandIndexAnalysisExamplesofExternalUsesofState

5、mentAnalysisTradeCreditors--Focusontheliquidityofthefirm.Bondholders--Focusonthelong-termcashflowofthefirm.Shareholders--Focusontheprofitabilityandlong-termhealthofthefirm.ExamplesofInternalUsesofStatementAnalysisPlan--Focusonassessingthecurrentfinancialpositionandevaluatingpotentialfir

6、mopportunities.Control--Focusonreturnoninvestmentforvariousassetsandassetefficiency.Understand--Focusonunderstandinghowsuppliersoffundsanalyzethefirm.PrimaryTypesofFinancialStatementsIncomeStatementAsummaryofafirm’srevenuesandexpensesoveraspecifiedperiod,endingwithnetincomeorlossforthep

7、eriod.BalanceSheetAsummaryofafirm’sfinancialpositiononagivendatethatshowstotalassets=totalliabilities+owners’equity.BasketWonders’BalanceSheet(AssetSide)a.Howthefirmstandsonaspecificdate.b.WhatBWowned.c.Amountsowedbycustomers.d.Futureexpenseitemsalreadypaid.e.Cash/likelyconvert