13修复bs问题平衡您资产负债表第3部分在本课中我们将个三报表预测模型看看.pdfVIP

Balancing Your Balance Sheet, Part 3 In this lesson, we are going to take a look at another, more complex and subtle problem with our balance sheet and cash flow statement in this 3-statement projection model. Moving to the bottom to check how much our balance sheet is off by; we see that with our balance check, we have a variable difference. Looking at these items, the numbers, and just quickly scanning the balance sheet, nothing really jumps out at us as being the culprit in this case. We do have a few numbers that are close to the $213, $395, and $532. Once again, as we did in a previous , I would suggest that the fastest way to track down this type of problem is to look at the differences in balance sheet items from year-to-year. We could spend some time pressing ‘F2’, [01:00] and checking the SUM formulas, as well, but I will save you some time in this case and just l you that formulas are all correct, but there is another problem and we have to track that down. It is more subtle, so let us just get right into it and start looking at the differences between these items. Start with cash between 2010 and 2009, and I will just copy this formula over. Do the same for long-term assets, and then do that on the liability side, as well. Finally, we will get this in for shareholders equity. Even though it seems likely that the problem has nothing to do with shareholders equity, just because of the magnitude of the differences, it is still a good idea to have this. In a lot of cases, we could have a complex [02:00] problem that spans multiple line items. In that case, we just want to have everything in front of us so we can easily visually track down these differences. Looking at these numbers, let us try to match the first year number to the first year of our differences, and see what might be going wrong. Immedia y, what jumps out at us, is that under deferred revenue, this $213 perfectly matches the $213 difference do