罗斯公司理财(第七版)CorporateFinance课件Ch02.pptVIP

Chapter Outline 2.1 The Balance Sheet 2.2 The Income Statement 2.3 Net Working Capital 2.4 Financial Cash Flow 2.5 The Statement of Cash Flows 2.6 Summary and Conclusions Sources of Information Annual reports Wall Street Journal Internet NYSE () Nasdaq () Text () SEC EDGAR 10K 10Q reports 2.1 The Balance Sheet An accountant’s snapshot of the firm’s accounting value as of a particular date. The Balance Sheet Identity is: Assets ≡ Liabilities + Stockholder’s Equity When analyzing a balance sheet, the financial manager should be aware of three concerns: accounting liquidity, debt versus equity