Bodie2e_Chapter03 Managing Financial Health and Performance 英文版PPT金融学（第二版) 幻灯片课件.pptVIP

下载本文档

2
0
约1.68万字
约 10页
2018-05-21 发布于天津
举报
版权申诉

Bodie2e_Chapter03 Managing Financial Health and Performance 英文版PPT金融学（第二版) 幻灯片课件.ppt

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Bodie2e_Chapter03 Managing Financial Health and Performance 英文版PPT金融学（第二版) 幻灯片课件.ppt

Chapter 3: Managing Financial Health and Performance Objectives Purpose of Financial Planning Working Capital Management Chapter 3 Contents 3.1 Functions of Financial Statements 3.2 Review of Financial Statement 3.3 Market values v. Book Values 3.4 Accounting v. Economic Measures of Income 3.5 Return on Shareholders v. Return on Book Equity 3.6 Analysis Using Financial Ratios 3.7 The Financial Planning Process 3.8 Constructing a Financial Planning Model 3.9 Growth the Need for External Financing 3.10 Working Capital Mgmt. 3.11 Liquidity Cash Mgmt. 3.1 Functions of Financial Statements Financial Statements: Provide information to the owners creditors of a firm about the current status and past performance Provide a convenient way for owners creditors to set performance targets to impose restrictions of the managers of the firm Provide a convenient templates for financial planning 3.2 Review of Financial Statements Balance Sheets Income Statements Cash-Flow Statements The Balance Sheet Summarizes a firms assets, liabilities, and owner’s equity at a moment in time Amounts measured at historical values and historical exchange rates Prepared according to GAAP, Generally Accepted Accounting Principles GAAP modified occasionally by the Financial Accounting Standards Board Exchange-listed companies must comply with Securities and Exchange Commission (SEC) rules The Income Statement Summarizes the profitability of a company during a time period Major Divisions: Revenue cost of goods sold Gross margin General administrative and selling expenses (GSA) Operating income Debt service Taxable income Corporate Taxes Net income The Income Statement Important Reminders: Retained earnings are not added to the cash balance in the balance sheet, but are added to shareholder’s equity Accounts show historical values, not market values The shareholder’s equity may be much higher or lower than the market value of the firm The value of the firm’s land may have halved or