[经济学]会计学原理原文第18版 第十七章.ppt

Chapter 17 Analysis of Financial Statements Conceptual Learning Objectives C1: Explain the purpose of analysis C2: Identify the building blocks of analysis C3: Describe standards for comparisons in analysis C4: Identify the tools of analysis Analytical Learning Objectives A1: Summarize and report results of analysis A2: Appendix 17A: Explain the form and assess the content of a complete income statement Procedural Learning Objectives P1: Explain and apply methods of horizontal analysis P2: Describe and apply methods of vertical analysis P3: Define and apply ratio analysis Basics of Analysis Purpose of Analysis Building Blocks of Analysis Information for Analysis Standards for Comparison Tools of Analysis Tools of Analysis Tools of Analysis Horizontal Analysis Horizontal Analysis Comparative Statements Calculate Change in Dollar Amount Comparative Statements Calculate Change as a Percent Trend Analysis Trend Analysis Trend Analysis Berry Products Income Information For the Years Ended December 31, Trend Analysis Berry Products Income Information For the Years Ended December 31, Trend Analysis Berry Products Income Information For the Years Ended December 31, Trend Analysis Common-Size Statements Common-Size Statements Calculate Common-size Percent Common-Size Graphics Ratio Analysis Liquidity and Efficiency Liquidity and Efficiency Use this information to calculate the liquidity and efficiency ratios for Norton Corporation. Working Capital Working capital represents current assets financed from long-term capital sources that do not require near-term repayment. Current Ratio Acid-Test Ratio Accounts Receivable Turnover Inventory Turnover Days’ Sales Uncollected Days’ Sales in Inventory Total Asset Turnover Solvency Solvency Use this information to calculate the solvency ratios for Norton Corporation. Debt Ratio Equity Ratio Debt-to-Equity Ratio Times Interest Earned Profitability Profitability Use this information to calculate the profitability ratios for N