财务报表分析与证 券估值优质课件 (4).pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * The Accrual Accounting Picture 2005 The Balance Sheet 2006 The Balance Sheet Assets Liabilities Equity Assets Liabilities Equity Report Additions to Equity The Equity Statement Net Additions from share issues and payouts Additions from the business The Income Statement Revenues - Expenses Net income Assets Clinic II-* Navigating the Income Statement What the Statement is Saying Revenues = Cash receipts + revenue a