(财务管理英文课件.pptVIP

TBS 980International Financial Management OUTLINE Balance Sheet Income Statement Price/Earnings Ratio Cash Flow Statement Financial Statements Balance Sheet (also sometimes referred to as Statement of Financial Position) reports financial position of a business at a specific point in time. Income Statement (previously known as Profit Loss Statement or sometimes Statement of Financial Performance) reports results of earning activities for a specific time period.  Cash Flow Statement reports cash inflows and outflows from operating and other activities over a reporting period. Balance Sheet A Balance Sheet shows what a firm owns and what it owes Remember ALOE! Assets = Liabilities + Owners’ Equity Accounting Equation Assets = Liabilities + Owners’ Equity Balance Sheet ASSETS Cash at bank $ 16 780 Accounts receivable 5 930 Repair supplies 4 870 Repair equipment 36 900 Land 20 000 Building 85 000 $169 480 LIABILITIES Accounts payable $ 6 920 Mortgage payable 67 000 $ 73 920 OWNER’S EQUITY M Brady, Capital 95 560 $169 480 Specimen Company LtdBalance SheetAs at 31 December 20X1 20X1 20X0 Current Assets X XNon-current Assets X XTotal Assets X X Current Liabilities X XNon-current Liabilities X XTotal Liabilities X X Net Assets X X Shareholders’ EquityShare Capital X XReserves X XRetained Profits X X Total Shareholders’ Equity X X KRAMER CORPORATION Balance Sheetas at 31 December 2006 ASSETS Current assets: Cash . . . . . . . . . . . . $ 40,000 Marketable securities . . . . . . 10,000 Accounts receivable . . . . . . $ 220,000 Less: Allowance for bad debts 20,000 200,000 Inventory . . . . . . . . . 180,000 Prepaid expenses . . . . . . . 20,000 Total current assets . . . . . 450,000 Other assets: Investments . . . . . .