财务基础知识4.pptx
- 文档编号:30795968
- 上传时间:2023-10-09
- 格式:PPTX
- 页数:16
- 大小:250.80KB
财务基础知识4.pptx
《财务基础知识4.pptx》由会员分享,可在线阅读,更多相关《财务基础知识4.pptx(16页珍藏版)》请在冰豆网上搜索。
CashFlowStatementandFinancialStatementAnalysis,LearningObjectives:
DevelopanabilitytoprepareastatementofcashflowsusingDirectMethodandDevelopskillstoanalyzeprofitabilityandrisk,DiscussionSection#4FinancialReporting-E202LopoMartinez,1,OperationActivitiesCashFlowfromOperations,Cashpaymentsforoperations,Cashreceiptsfromoperations,Netincome,Adjustmentsfornon-cashrevenuesandexpenses,Adjustmentsforreceivables,inventories,payables,othercurrentassets/liabilities,Cashflowfromoperations,Less,Plus/Less,Plus/Less,Equals,Equals,DirectMethod,IndirectMethod,Canbecomputedtwoways:
Obtainedfromcashreceiptsjournal.Obtainedfromaccrualsalesinformation.,DirectMethodCashReceivedfromCustomers,=,Sales,-increaseA/R,+decreaseA/R,+increaseUn.Rev.,-decreaseUn.Rev,=,Sales,-DA/R,+DUn.Revenue,Cashreceivedfromcustomers,SotocomputeCashReceivedfromCustomers:
Step1Step2,DirectMethodCashPaidforMerchandise,=,COGS,+DINV,-DA/P,Cashpaidformerchandise,SotocomputeCashPaidforMerchandise:
Thecashpaidforwagesandotheroperatingexpensesisaffectedby
(1)whethertheexpensewasaccrued(W/P,RentsPayable),and
(2)whethertheexpensewasprepaid(PrepaidWages,PrepaidRents),DirectMethodWagesandOperatingExpenses,=,Wagesandotheroperatingexpenses,-DW/P,+DPr.Wages,CashpaidforWagesandOtherOperatingExpenses,-DRentPayable,-DInsur.Payable,+DPr.Rent,+DPr.Insur.,SotocomputeCashPaidtoEmployeesandotherOperatingExpenses:
DirectMethodCashPaidforInterestandTaxes,=,InterestExp.,-DInt.Payable,Cashpaidforinterest,Cashpaidfortaxes,TaxExp.,=,-DTax.Payable,Sales,-DA/R,+DUn.Revenue,Cashreceivedfromcustomers,COGS,+DINV,-DA/P,Cashpaidformerchandise,Wagesandotheroperatingexpenses,-DW/P,+DPr.Wages,CashpaidforWagesandOtherOperatingExpenses,-DRentPayable,-DInsur.Payable,+DPr.Rent,+DPr.Insur.,InterestExp.,-DInt.Payable,Cashpaidforinterest,Cashpaidfortaxes,TaxExp.,-DTax.Payable,CashfromOperations(DirectApproach),+,-,-,-,-,Sales,-DA/R,+DUn.Revenue,-COGS,-DINV,+DA/P,-W.AndotherOE,+DW/P,-DPr.Wages,+DRentPayable,+DInsur.Payable,-DPr.Rent,-DPr.Insur.,-InterestExp.,+DInt.Payable,-TaxExp.,+DTax.Payable,CashfromOperations(IndirectMethod),NetIncome+Deprec+Amort+Losses-Gains,=,=,=,=,=,=,-,DNoncashWorkingCapital(WK),=,DirectandIndirectMethod,Duringthecurrentyearafirmsoldfor$5,000equipmentcosting$15,000with$10,000ofAcc.Depreciation.Didthefirmpurchaseanyequipment?
PurchaseofEquip=End.Equip-(Beg.EquipSaleofEquip)830,000(790,00015,000)=$55,000,P-4.27,P-4.27a),Sales,-DA/R,+DUn.Revenue,Cashreceivedfromcustomers,=,1,200,000,-(13,000),1,187,000,COGS,+DINV,-DA/P,CashpaidtoSuppliers,=,794,000,788,000,+(11,000),-(5,000),InterestExp.,-DInt.Payable,Cashpaidforinterest,=,14,000,12,000,-(-2,000),Wagesexpenses,-DW/P,+DPr.Wages,CashpaidforWages,=,280,000,280,000,Cashpaidfortaxes,TaxExp.,-DTax.Payable,=,22,000,22,000,-DWK,CashfromOperations,=,77,000,SalesExpensescash,-(21,000),98,000,P-4.27b)c)d),10,ProfitabilityRatios,Rateofreturnonassets,Level1,Rateofreturntocreditorsandpreferredshareholders,Rateofreturnoncommonshareholdersequity,ProfitmarginforROA,Level2,Totalassetsturnoverratio,=,+,Leverageratio,Totalassetsturnoverratio,ProfitmarginforROCE,Variousexpense-to-salespercentages,Level3,A.R.turnover,inv.turnover,plantassetturnover,A.R.turnover,inv.turnover,plantassetturnover,Variousexpense-to-salespercentages,ReturnonAssets(ROA),ROApresentsprofitabilityindependentofthesourceoffinancingDoesnotconsiderleverageMeasureofhowwellthefirmusesitsassetstogenerateincome,DisaggregatingROA-ROAcanbedefinedastheproductoftwootherratios1.Profitmarginratio,and2.Totalassetsturnover,AccountsReceivableTurnover,InventoryTurnover,FixedAssetTurnover,TurnoverRatios,ReturnonCommonEquity,ROCEcanbedisaggregatedintothreerelatedratios1.ProfitmarginratioforROCE2.Totalassetsturnover3.Leverageratio,Leverageratioindicatestherelativeproportionofcapitalprovidedbycommonshareholdersasdistinctfromthatprovidedbycreditors(debtors)orpreferredshareholders.,EarningsPerShare,EPSdoesnotconsidertheamountofassetsorcapitalrequiredtogenerateearnings.,MeasuresofShort-TermRisk,Currentratio:
currentratio=(currentassets)/(currentliabilities)Quickratio:
(currenthighlyliquidassets)/(currentliabilities)Cashflowfromoperationstocurrentliabilitiesratio:
(cashflowfromoperations)/(currentliabilities),MeasuresofLong-TermRisk,Debt-to-equityratio:
(totalliabilities)/(totalequities)totalequities=totalliab.+shareholdersequityCashfromoperationstototalliabilitiesratio:
Measurestheabilityofthefirmtopayallliabilitiesfromcashwithoutnewdebtoradditionalinvestment.,Interestcoverageratio=(interestbeforeinterestandincometax)(interestexpense),
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 财务 基础知识
![提示](https://static.bdocx.com/images/bang_tan.gif)