chap财务报表分析.pptxVIP

19-Financial Statement Analysis财务报表分析Financial statement analysis can be used to discover mispriced securities.可以被用于发现被错误定价的证券Financial accounting data are widely available, butAccounting earnings and economic earnings are not always the same thing!重要：会计盈利和经济盈利不总是一样的19-Financial Statements财务报表Income Statement: 损益表Profitability over timeBalance Sheet: 平衡表Financial condition at a point in timeStatement of Cash Flows: 现金流量表Tracks the cash implications of transactions.19-Table 19.1 Consolidated Statement of Income for Hewlett-Packard, 2009惠普公司的合并损益表19-Table 19.2 Consolidated Balance Sheet for Hew