财务管理英文版课件.ppt

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1、Chapter6FinancialStatementAnalysis©PearsonEducationLimited2004FundamentalsofFinancialManagement,12/eCreatedby:GregoryA.Kuhlemeyer,Ph.D.CarrollCollege,Waukesha,WIFinancialStatementAnalysisFinancialStatementsAPossibleFrameworkforAnalysisBalanceSheetRati

2、osIncomeStatementandIncomeStatement/BalanceSheetRatiosTrendAnalysisCommon-SizeandIndexAnalysisExamplesofExternalUsesofStatementAnalysisTradeCreditors--Focusontheliquidityofthefirm.Bondholders--Focusonthelong-termcashflowofthefirm.Shareholders--Focusont

3、heprofitabilityandlong-termhealthofthefirm.ExamplesofInternalUsesofStatementAnalysisPlan--Focusonassessingthecurrentfinancialpositionandevaluatingpotentialfirmopportunities.Control--Focusonreturnoninvestmentforvariousassetsandassetefficiency.Understand

4、--Focusonunderstandinghowsuppliersoffundsanalyzethefirm.Ⅰ.PrimaryTypesofFinancialStatementsIncomeStatementAsummaryofafirm’srevenuesandexpensesoveraspecifiedperiod,endingwithnetincomeorlossfortheperiod.BalanceSheetAsummaryofafirm’sfinancialpositiononagi

5、vendatethatshowstotalassets=totalliabilities+owners’equity.BasketWonders’BalanceSheet(AssetSide)a.Howthefirmstandsonaspecificdate.b.WhatBWowned.c.Amountsowedbycustomers.d.Futureexpenseitemsalreadypaid.e.Cash/likelyconvertibletocashwithin1year.f.Origina

6、lamountpaid.g.Acc.deductionsforwearandtear.CashandC.E.$90Acct.Rec.c394Inventories696PrepaidExpd5AccumTaxPrepay10CurrentAssetse$1,195FixedAssets(@Cost)f1030Less:Acc.Depr.g(329)NetFix.Assets$701Investment,LT50OtherAssets,LT223TotalAssetsb$2,169BasketWond

7、ersBalanceSheet(thousands)Dec.31,2007aBasketWonders’BalanceSheet(LiabilitySide)a.Note,Assets=Liabilities+Equity.b.WhatBWowedandownershipposition.c.Owedtosuppliersforgoodsandservices.d.Unpaidwages,salaries,etc.e.Debtspayable<1year.f.Debtspayable>1year.g

8、.Originalinvestment.h.Earningsreinvested.NotesPayable$290Acct.Payablec94AccruedTaxesd16OtherAccruedLiab.d100CurrentLiab.e$500Long-TermDebtf530Shareholders’EquityCom.Stock($1par)g200AddPdinCapitalg729RetainedEarningsh210TotalEquity$1,139