企业财务报表分析英文.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 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