公司金融复习公式.pdfVIP

公司金融复习 第二章：财务报表、税收和现金表 The balance sheet(资产负债表) Assets= Liabilities + shareholders’ equity Assets : current assets; fixed assets Current assets : cash; accounts receivable; inventory Liabilities: current liabilities; long-term debt Current Liabilities: Accounts payable; Notes payable Owners’ equity: common stock and paid-in surplus; retained earnings The income statement(损益表) Revenues – expenses = income EBIT= net sales – cost of