[简体]某公司的股票是否值得买.pptVIP

問題;The Production executive said, “Remember, nothing happens in this place until we produce something.” The director of research and development said, “Wrong. Nothing happens until we design something.” The marketing executive said, “Nothing happens here until we sell something.” The accounting manager said, “It doesn’t matter what you produce, design, or sell. No one knows what happens until we tally up the results!”;Good financial management is critical to any business firm’s success.;Open-book management(公開化管理方式);Uses of accounting information;問題;Stakeholders in accounting information;Internal external Accounting information— problem ;Internal external Accounting information ;Balance sheet income statement;Accounting equation (會計方程式);Balance sheet — the asset side;Balance sheet — liabilities and owners’ equity;Balance sheet (資產負債表);Income statement (profit and loss statement);Content of Income statement1;Content of Income statement2;Content of Income statement3;Income statement (損益表); NET SALES $ 388,659 COST OF GOODS SOLD (187,617) GROSS PROFIT $ 201,042 SELLING, MARKETING, AND ADMINISTRATIVE EXPENSES (97,070) AMORTIZATION OF INTANGIBLE ASSETS (2,706) PROFIT FROM OPERATIONS $ 101,265 OTHER INCOME, NET 4,798 PROFIT BEFORE TAXES $ 106,063 PROVISION FOR INCOME TAXES (38,537) NET PROFITS $ 67,526 OTHER EARNINGS, NET OF TAX UNREALIZED GAINS (LOSSES) ON SECURITIES 976 FOREIGN CURRENCY ADJUSTMENTS (30) OTHER COMPREHENSIVE EARNINGS 946 TOTAL NET INCOME $ 68,472 ; If a firm doesn’t have enough cash on hand, it can’t pay its rent, meet its payroll, or fund its day-today operations.  There are companies, in fact, that are profitable but still end up filing for bankruptcy because they don’t have the cash to pay their bills.;Cash flow statement (現金流量表);Financial ratio analysis;Liquidity ra