公司金融概述课件.pptVIP

资产负债表 第三十一页，共五十九页。 The Balance Sheet An accountant’s snapshot of the firm’s accounting value as of a particular date. The Balance Sheet Identity is: (会计恒等式) Assets ≡ Liabilities + Stockholder’s Equity 资产 ≡ 负债 + 股东权益 第三十二页，共五十九页。 The Balance Sheet of the U.S. Composite Corporation (in $ millions) 20X2 and 20X1 Balance Sheet U.S. COMPOSITE CORPORATION Liabilities (Debt) Assets 20X2 20X1 and Stockholders Equity 20X2 20X1 Current assets: Current Liabilities: Cash and equivalents $140 $107 Accounts payable $213 $197 Accounts receivable 294 270 Notes payable 50 53 Inventories