[最新]财务管帐 双语教授教化 Financial Accounting Weygandt Kieso Kimmel ch15.pptVIP

John Wiley Sons, Inc.;CHAPTER 15 FINANCIAL STATEMENT ANALYSIS;;STUDY OBJECTIVE 2 ANALYSIS TOOLS;Changes are measured against a base year with the following formula. ;HORIZONTAL ANALYSIS OF BALANCE SHEET;HORIZONTAL ANALYSIS OF INCOME STATEMENT; ;STUDY OBJECTIVE 4 VERTICAL ANALYSIS; ; ;INTERCOMPANY COMPARISION OF INCOME STATEMENT ;REVIEW QUESTION;STUDY OBJECTIVE 5 RATIO ANALYSIS;Quality Department Store; CASH + MARKETABLE SECURITIES + RECEIVABLES (NET) ACID-TEST RATIO = ———————————————————————————— CURRENT LIABILITIES ;Quality Department Store;Measures the liquidity of receivables. Measures the number of times, on average, receivables are collected during the period. ;Quality Department Store;Measures the number of times, on average, the inventory is sold during the period . Measures the liquidity of the inventory. ;Quality Department Store;Measures the percentage of each dollar of sales that results in net income. Measures how profitable the company is ;Quality Department Store;Measures how efficiently a company uses its assets to generate sales. ; ;An overall measure of profitability. ; ;Measures profitability from the viewpoint of the common stockholder. ; ;EPS measures net income earned on each share of common stock. ;;Measures the ratio of the market price of each share of common stock to the earnings per share. ;Quality Department Store;Measures the percentage of earnings distributed in the form of cash dividends. ; ;Quality Department Store; ;2.22 = (125000+342500+780000) / 562000;Earnings power is the NORMAL LEVEL OF INCOME to be obtained in the future. Earnings power is affected by irregular items. ;DISCONTINUED OPERATI