金融学·课件梳理3-财务报表分析和比率分析.docxVIP

2017-2018学年度第二学期期末考试复习材料金融学·课件梳理@群众演员Lesson3Financial Statement Analysis Ratio Analysis第3课财务报表分析与比率分析Today’s Agenda?The Balance Sheet?The Income StatementCash Flows?Ratio AnalysisThe Balance Sheet1、The Balance Sheet资产负债表?The Balance sheet is a snapshot of the firm’s assets and liabilities at a given point in time.?Balance Sheet Identity?Assets=Liabilities+Stockholders’ Equity资产=负债+所有者权益2、Net Working Capital净营运资金?Current Assets- Current Liabilities流动资产-流动负债?Positive when the cash that will be received over the next 12 months exceeds the cash that will be paid out?Usually positive in a healthy