财务报表分析英文.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 存货周转次数=销货成本/平均存货余额; 存货周转天数=365/存货周转次数 * 应收账款周转率＝销售收入/平均应收账款; 应收账款周转天数＝365天/应收账款周转率 应付帐款周转率=销售成本/平均应付帐款; 应付账款周转天数＝360天/应付账款周转率 * * * * * * * * * * * * * * * * * * Total income tax expense/benefit = Current income tax expense/benefit + Deferred income tax expense/benefit (see F6-36 graphics) a. Current income tax expense/benefit = income tax payable or refundable b. Deferred income tax expense/benefit is squeezed by the ending beginning DTA /DTL * * Investment Appraisal Option 1 – Continuing use the old forklift Need to spend immediately 25K to replace the joystick and battery Yearly maintenance cost in the following 5 years: 35K/Year Scrap value @5 years later: 15K Investment Appraisal Option 2 – Buy a new Forklift Scrap value of the current old forklift: 55K rmb Purchasing price: 200K rmb Yearly maintenance cost in the following 5 years: 10K/Year Scrap value @5 years later: 55K Investment Appraisal Option 2 – Buy a new Forklift Scrap value of the current old forklift: 55K rmb Purchasing price: 200K rmb Yearly maintenance cost in the following 5 years: 10K/Year Scrap value @5 years later: 55K Investment Appraisal Now what is your answer And what if the new one could use 6 years? 　议题 - AGENDA 导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit Loss 现金流量表 – Cash Flow Statement 资本占用回报率（R.O.C.E.）的概念 – ROCE concept 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion Discussion Questions 1 to 6 How can an organization lower its break-even point? Your general manager tasks you with a project to reduce DSO by 5 days. Describe the steps you would take to study the problem and then identify possible actions that you would recommend to the organization. Your plant just experienced a large physical inventory loss. What steps would you recommend the organization take to address this issue and improve inventory co