公司财务会计报表及其素材.ppt

附 3 内部增长率 vs 可持续增长率 内部增长率=总资产增长率=ROA*b/(1-ROA*b) b=留存收益增加额/净利润，ROA=净利润/总资产 可持续增长率=股东权益增长率=ROE*b/（1-ROE*b） ROE=净利润/权益总额 思考题: 马云的身价究竟是多少?(其中马云持股约为7.8%) 小组练习（不强制要求）: 选择一家上市公司，几个同学一组，做一个财务分析案例。 若有兴趣，可以提交给wliu@stu.edu.cn.我们可以一起讨论。 * 9 9 Part One The accrual basis dictates that revenues be recognized when earned and expenses be recognized when incurred. The accrual basis of accounting is considered to be in compliance with generally accepted accounting principles, or GAAP. The cash basis of accounting dictates that revenues be recognized when the cash is actually received and that expenses a