essentials-of-financial-management--chapter3-讲义设计翻译版.pptx

INTROBAL SHEETINCOME STMTSTMT/STK EQSTMT/CFsFREE CFFED TAX SYSTEMChapter 3Financial Statements, Cash Flow, and TaxesKey Financial StatementsBalance SheetIncome StatementStatement of Stockholders’ EquityStatement of Cash FlowsFree Cash FlowFederal Tax System主要财务报表资产负债表·损益表·股东权益表现金流量表自由现金流量联邦税制3-INTROBAL SHEETINCOME STMTSTMT/STK EQSTMT/CFsFREE CFFED TAX SYSTEMThe Annual Report年度报告·资产负债表--提供一家公司在某一时间点的财务状况快照。·损益表--概述一家公司在一段时间内的收入和支出。·现金流量表--报告一家公司的活动在一定时期内对现金流量的影响。·股东权益表--显示公司收益中有多少是留存的，而不是作为股息支付的。3-Balance sheet – provides a snapshot of a firm’s financial position at one point in time.Income statement – summarizes a firm’s revenues and expenses over a given period of time.Statement of cash flows – reports the impact of a firm’s activities on cash flows over a given period of time.Statement of stockholders’ equity – shows how much of the firm’s earnings were retained, rather than paid out as dividends.INTROBAL SHEETINCOME STMTSTMT/STK EQSTMT/CFsFREE CFFED TAX SYSTEMOverview of D’Leon Inc.D‘Leon公司概述·零食公司在2014经历了重大扩张。到目前为止，扩张的结果并不令人满意。§公司的现金状况较弱。§供应商的付款很晚。§银行威胁要切断信贷。董事会已下令必须作出改变！3-Snack food company that underwent major expansion in 2014. So far, expansion results have been unsatisfactory.Company’s cash position is weak.Suppliers are being paid late.Bank has threatened to cut off credit.Board of Directors has ordered that changes must be made! INTROBAL SHEETINCOME STMTSTMT/STK EQSTMT/CFsFREE CFFED TAX SYSTEM2014 2015Cash7,28257,600A/R632,160351,200Inventories1,287,360 715,200Total CA1,926,8021,124,000Gross FA491,0001,202,950Less: Dep. 263,160 146,200Net FA 344,800 939,790Total Assets2,866,5921,468,800Balance Sheet: Assets3-INTROBAL SHEETINCOME STMTSTMT/STK EQSTMT/CFsFREE CFFED TAX SYSTEM 2015 2014Accts payable524,160145,600Accruals489,600136,000Notes payable 636,808 200,000Total CL1,650,568481,600Long-term debt723,432323,432Common stock460,000460,000Retained earnings 32,592 203,768Total Equity 492,592 663,768Total L E2,866,5921,468,800Balance Sheet: Liabilities and Equi