《Financial Analysis》由会员分享，可在线阅读，更多相关《Financial Analysis（114页珍藏版）》请在金锄头文库上搜索。
1、Financial Statement AnalysisSALES- EXPENSES= PROFITIncome StatementSALES- EXPENSES= PROFITIncome StatementRevenueIncome StatementSALES- EXPENSES= PROFITIncome StatementSALES- EXPENSES= PROFITCost of Goods Sold Income StatementSALES- EXPENSES= PROFITCost of Goods Sold Operating Expenses Income Statem
2、entSALES- EXPENSES= PROFITCost of Goods Sold Operating Expenses(marketing, administrative)Income StatementSALES- EXPENSES= PROFITCost of Goods Sold Operating Expenses(marketing, administrative) Financing CostsIncome StatementSALES- EXPENSES= PROFITCost of Goods Sold Operating Expenses(marketing, adm
3、inistrative) Financing Costs TaxesSALES - Cost of Goods SoldGROSS PROFIT - Operating Expenses OPERATING INCOME (EBIT) - Interest ExpenseEARNINGS BEFORE TAXES (EBT) - Income TaxesEARNINGS AFTER TAXES (EAT) - Preferred Stock Dividends - NET INCOME AVAILABLETO COMMON STOCKHOLDERSIncome StatementSALES -
4、 Cost of Goods SoldGROSS PROFIT - Operating Expenses OPERATING INCOME (EBIT)- Interest ExpenseEARNINGS BEFORE TAXES (EBT) - Income TaxesEARNINGS AFTER TAXES (EAT) - Preferred Stock Dividends - NET INCOME AVAILABLETO COMMON STOCKHOLDERSIncome StatementSALES - Cost of Goods SoldGROSS PROFIT - Operatin
5、g Expenses OPERATING INCOME (EBIT) - Interest ExpenseEARNINGS BEFORE TAXES (EBT) - Income TaxesEARNINGS AFTER TAXES (EAT) - Preferred Stock Dividends - NET INCOME AVAILABLETO COMMON STOCKHOLDERSIncome StatementBalance SheetTotal Assets =Outstanding Debt + Shareholders EquityBalance SheetBalance Shee
6、t AssetsBalance Sheet AssetsLiabilities (Debt) & EquityBalance Sheet AssetsLiabilities (Debt) & EquityCurrent AssetsCashMarketable SecuritiesAccounts ReceivableInventories Prepaid Expenses Fixed AssetsMachinery & EquipmentBuildings and Land Other Assets Investments & patentsCurrent LiabilitiesAccoun
7、ts PayableAccrued ExpensesShort-term notes Long-Term LiabilitiesLong-term notes Mortgages EquityPreferred Stock Common Stock (Par value)Paid in CapitalRetained EarningsAssets Current Assets:Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a ye
8、ar.Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses.Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash with
9、in a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses. Fixed Assets:Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses.
10、Fixed Assets: machineryand equipment, buildings,and land. Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses. Fixed Assets: machinery and equipment, building
11、s, and land. Other Assets:Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses. Fixed Assets: machinery and equipment, buildings, and land. Other Assets: any a
12、sset that is not a current asset or fixed asset.Assets Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses. Fixed Assets: machinery and equipment, buildings, and lan
13、d. Other Assets: any asset that is not a current asset or fixed asset. Intangible assets such as patents and copyrights.Financing Debt Capital:Financing Debt Capital: financing provided by a creditor. Financing Debt Capital: financing provided by a creditor. Short-term debt:Financing Debt Capital: f
14、inancing provided by a creditor. Short-term debt: borrowed money that must be repaid within the next 12 months. Financing Debt Capital: financing provided by a creditor. Short-term debt: borrowed money that must be repaid within the next 12 months. Accounts payable, other payables such as interest o
15、r taxes payable, accrued expenses, short-term notes.Financing Debt Capital: financing provided by a creditor. Short-term debt: borrowed money that must be repaid within the next 12 months. Accounts payable, other payables such as interest or taxes payable, accrued expenses, short-term notes. Long-term debt:Financing Debt Capital: financing provided by a creditor. Short-term debt: borrowed money that must be repaid within the next 12 months. Accounts payable, other payables such as inte
