Chap9The Qualities of a Good Analyst Report 财务报表分析教材.pptVIP

This week’s individual HW;The Qualities of a Good Analyst Report;The Qualities of a Good Analyst Report;The Qualities of a Good Analyst Report;Important dates;Liability Recognition;Classifications of Accounting Liabilities by Degree of Certainty on repayment dates and repayment amounts;Accounting Items: Recognized versus Disclosed;Contingencies: Potential Liabilities;Liability Valuation;Liability Classification;Current Liabilities;Accounts Payable to Creditors;Short-Term Notes and Interest Payable;Wages, Salaries and Other Payroll Items;Income Taxes Payable;Deferred Performance Liabilities: Advances from Customers;Deferred Performance Liabilities: Product Warranties;Long-Term Liabilities;Procedures for Recording Long-Term Liabilities;Long-term Liabilities:Interest Imputation;Bonds;How to define a bond?;How to define a bond?;How much will this bond sell for?;How much will this bond sell for?;How much will this bond sell for?-sold at par;How much will this bond sell for?-sold at premium;How much will this bond sell for?-sold at discount;How much will this bond sell for?-summary;Bond’s real interest rate and interest expense;Bond accounting – an example;Bond accounting – an example;Bond accounting – an example;This exhibit 9.4 (p. 504) shows the calculation of interest expense and increase in bond payable over the five year duration period. It is called an amortization schedule because it looks like that the total discount, $7,024, has been amortized over these ten periods);Bond accounting – an example;Bond retirement before maturity;Bond retirement before maturity;Mortgages and Notes;Mortgages;Unifying Principles of Accounting for Long-Term Liabilities;Analysis of Risk;Measures of Short-Term Risk;Measures of Short-Term Risk (Cont.);Measures of Long-Term Risk;Measures of Long-Term Risk (Cont.);Limitations of Ratio Analysis