财务报表与财务分析.pptxVIP

Chapter 2 3;;2.1-2.2 The Balance Sheet Income Statement (資產負債表損益表);Balance Sheet Analysis;Accounting Liquidity(變現性/流動性);Debt versus Equity;The Income Statement;Total operating revenues;Income Statement Analysis;Non-Cash Items;Time and Costs;2.3 Taxes;;2.4 Net Working Capital (NWC);2.5 Financial Cash Flow;2.5 The Statement of Cash Flows (現金流量表)-1;The Statement of Cash Flows (現金流量表)-2:Business Cash Flows;Analyzing the Firm’s Cash Flows;Depreciation: modified accelerated cost recovery system (MACRS:加速折舊法) ;3.1 Standardizing Financial Statements (標準化的財務報表): Table 3.1-3.4;3.2 Ratio Analysis (財務比率分析);Example:文山公司的橫斷面分析;Example: Beta公司的橫斷面-共同比損益表分析;Example: 文山公司的趨勢分析;Potential Problem/Weaknesses of Ratio Analysis;Categories of Financial Ratios (Table 3.5, page 56);(1) Liquidity ratios (變現性/流動性比率);(2) Debt Management Ratios (債務管理比率/財務槓桿比率/長期償債能力);(3) Activity ratios or Asset management ratios(資產管理比率);(3) Activity ratios or Asset management ratios(資產管理比率);(4)Profitability Ratios (獲利能力比率);(4)Profitability Ratios (獲利能力比率);(5)Market Value Ratios (企業市場價值比率);(5)Market Value Ratios (企業市場價值比率);企業總體財務分析：杜邦衡等式(Du Pont Identity);杜邦方程式分析;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。12月-2012月-20Wednesday, December 30, 2020 10、人的志向通常和他们的能力成正比例。01:40:5001:40:5001:4012/30/2020 1:40:50 AM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。12月-2001:40:5001:40Dec-2030-Dec-20 12、越是无能的人，越喜欢挑剔别人的错儿。01:40:5001:40:5001:40Wednesday, December 30, 2020 13、志不立，天下无可成之事。12月-2012月-2001:40:5001:40:50December 30, 2020 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights. If Id gone alone, I couldnt have seen nearly as much, because I wouldnt have known my way about. 。30 十二月 20201:40:50 上午01:40:5012月-20 15、会当凌绝顶，一览众山小。十二月 201:40 上午12月-2001:40December 30, 2020 16、如果一个人不知道他要驶向哪头，那么任何风都不是顺风。2020/12/30 1:40:5001:40:5030 December 2020 17、一个人如果不到最高峰，他就没有片刻的安宁，他也就不会感到生命的恬静和光荣。1:40:50 上午1:40 上午01:40:5012月-2