FinancialStatementsCashFlowandTaxes幻灯片.pptVIP

Financial Statements, Cash Flow, and Taxes;The Annual Report;Overview of D’Leon Inc.;Balance Sheet: Assets;Balance Sheet: Liabilities and Equity;Income Statement;Other Data;Statement of Stockholders’ Equity (2012);Statement of Cash Flows (2012);Statement of Cash Flows (2012);Assessment of the Expansion’s Effect on Operations;What was the free cash flow (FCF) for 2012?;Performance Measures for Evaluating Managers;What was D’Leon’s MVA in 2012 and 2011?;What is the relationship between EVA and MVA?;Does D’Leon pay its suppliers on time?;Does it appear that D’Leon’s sales price exceeds its cost per unit sold?;What if D’Leon’s sales manager decided to offer 60-day credit terms to customers, rather than 30-day credit terms?;How did D’Leon finance its expansion?;Would D’Leon have required external capital if they had broken even in 2012 (Net income = 0)?;What happens if D’Leon depreciates fixed assets over 7 years (as opposed to the current 10 years)?;Federal Income Tax System;Corporate and Personal Taxes;Corporate and Personal Taxes;Tax Treatment of Various Uses and Sources of Funds;Tax Treatment of Various Uses and Sources of Funds;More Tax Issues