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AnalyzingFinancialStatementsUnit9FinancialAccountingEnglish(SecondEdition)AnalyzingFinancialStatementsContentsSection1PurposeofFinancialStatementAnalysisSection2HorizontalAnalysisSection3VerticalAnalysisSection4RatioAnalysisContentsSection1PurposeofFSection1
PurposeofFinancialStatementAnalysis
Theinternalusersofaccountinginformationaremanagingexecutivesandadministratorsinthecompany.
Externalusersarethosewhoarenotdirectlyinvolvedinoperatingthecompany.Section1
PurposeofFinancialSection2
HorizontalAnalysis(水平分析)Horizontalanalysiscomparesamountsfortwoormoresuccessiveperiods.Itinvolvestheleft-to-rightmovementofoureyesasweviewcomparativefinancialstatements.Horizontalanalysisbeginswiththecomputationofchangesfromthepreviousyeartothecurrentyearinbothdollaramountsandpercentages.Section2
HorizontalAnalysis2.1Computationofdollarchangesandpercentchanges(計(jì)算金額及百分比的變化)Wecancomputethedollarchangeforafinancialstatementitemas:Section2
HorizontalAnalysis(水平分析)2.1ComputationofdollarchanIntheformula,analysisperiodisthepointoftimeunderanalysis,andbaseperiodisthepointoftimeusedforcomparison.Oftenthepreviousyearisusedasthebaseperiod.
Section2
HorizontalAnalysis(水平分析)Intheformula,analysiWecomputethepercentchangebydividingthedollarchangebythebaseperiodamountandthenmultiplyingthisquantityby100:Section2
HorizontalAnalysis(水平分析)Wecomputethepercent2.2ExampleofdollarchangesandpercentchangesAnexampleofdollarandpercentchangesisgivenintheformofcomparativefinancialstatementsforLottLawFirm.InExample1.4and1.5,UnitOneandExample4.3,UnitFour,weshowedtwofinancialstatementsforLottLawFirmforitsJanuaryandFebruaryoperations.Example9.1Section2
HorizontalAnalysis(水平分析)2.2ExampleofdollarchangesSection3
VerticalAnalysis(垂直分析)Verticalanalysisinvolvestheup-downmovementofoureyesaswereviewcommon-sizefinancialstatements.Inverticalanalysis,percentagesarealsoused.Theyareusedtoshowtherelationshipofapart(individualoragroupoffinancialstatementitems)toatotal(baseamount)inasinglefinancialstatement.Section3
VerticalAnalysis(垂3.1Common-sizestatements(百分比報(bào)表)Section3
VerticalAnalysis(垂直分析)3.1Common-sizestatements(百分3.2Exampleofcommon-sizefinancialstatements(百分比財(cái)務(wù)報(bào)表實(shí)例)
Exampleofcommon-sizebalancesheet(百分比資產(chǎn)負(fù)債表實(shí)例)Example9.2showsacommon-sizecomparativebalancesheet(百分比比較資產(chǎn)負(fù)債表)forLottLawFirm.
Example9.2Section3
VerticalAnalysis(垂直分析)3.2Exampleofcommon-sizefin
Exampleofcommon-sizeincomestatement(百分比利潤表實(shí)例)Example9.3showsthecommon-sizecomparativeincomestatement(百分比比較利潤表)forLottLawFirm.Section3
VerticalAnalysis(垂直分析)Exampleofcommon-sizeincSection3
VerticalAnalysis(垂直分析)Section3
VerticalAnalysis(垂Exercises9.1Financialstatementanalysishelpsusersmake________businessdecisions.9.2Financialstatementanalysishelpsreduce______and________.9.3Externalusersrelyonfinancialstatementanalysistomakebetterandmore_______decisionstopursuetheirowngoals.9.4Horizontalanalysisinvolvesthe_________movementofoureyesasweviewcomparativefinancialstatements.betterguessesintuitioninformedleft-to-rightExercises9.1Financialstateme9.5Verticalanalysisinvolvesthe_________movementofoureyesaswereviewcommonsizefinancialstatements.9.6Common-sizestatementsshowtheofthe__________partstothetotal.Acommon-sizepercentiscalculatedbytakingeachindividualfinancialstatementamountunderanalysisanddividingitbyits_______amount.up-downpercentagesbaseExercises9.5Verticalanalysisinvolves9.7Usehorizontalanalysistocomputetheamountandpercentagechangesfortheincomestatementbelow,withtheyear2006astheanalysisperiod.(Roundthepercentagechangestoonedecimalplace.)Exercises9.7UsehorizontalanalysistoExercisesExercisesExercisesExercises9.8Useverticalanalysistoexpressthecomparativebalancesheet.(Roundcomputationstoonedecimalplace.)Exercises9.8UseverticalanalysistoeExercisesExercisesExercisesExercisesSection4
RatioAnalysis(比率分析)4.1Liquidityandefficiencyratios(流動(dòng)比率和效率比率)Liquidityreferstoacompany’sabilitytomeetshort-termorunexpectedcashneeds.Efficiencyreferstohowproductiveacompanyisinusingitsassets.Section4
RatioAnalysis(比率分析Workingcapitalandcurrentratio(營運(yùn)資本比率和流動(dòng)比率)Workingcapitalistheamountofcurrentassetslesscurrentliabilities.
Section4
RatioAnalysis(比率分析)WorkingcapitalandcurrenTakenfromExample9.1,thecurrentratiosforLottLawFirmare:
Section4
RatioAnalysis(比率分析)TakenfromExample9.1,thReferredtoExample8.1,UnitEight,thecurrentratioforWhitmanCompanyis:
Section4
RatioAnalysis(比率分析)ReferredtoExample8.1,UAcid-testratio(速動(dòng)比率)Acid-testratio,alsocalledquickratio(速動(dòng)比率)isusedtomeasureshort-termdebt-payingability.Theacid-testratioiscomputedas:
Section4
RatioAnalysis(比率分析)Acid-testratio(速動(dòng)比率)SectionQuickassets(速動(dòng)資產(chǎn))includecash,short-terminvestments,accountsreceivable,andnotesreceivable.Thesearethemostliquidtypesofcurrentassets.TakenfromExample9.1,theacid-testratiosforLottLawFirmare:Section4
RatioAnalysis(比率分析)Quickassets(速動(dòng)資產(chǎn))includSection4
RatioAnalysis(比率分析)Section4
RatioAnalysis(比率分析ReferredtoExample8.1,UnitEight,theacid-testratioforWhitmanCompanyis:Section4
RatioAnalysis(比率分析)ReferredtoExample8.1,UAccountsreceivableturnover(應(yīng)收賬款周轉(zhuǎn)率)Accountsreceivableturnovermeasureshowfrequentlyacompanyturnsitsreceivablesintocash.Thisiscomputedas:
Section4
RatioAnalysis(比率分析)AccountsreceivableturnovForWhitmanCompanythereisonlyoneaccountingperiod,sowecangetnowheretheaverageaccountsreceivable.NorthereareaccountsreceivableamountsforLottLawFirm.Solet’stakeMK’s2006and2007financialdataforillustration.SeeExhibit9-1Section4
RatioAnalysis(比率分析)ForWhitmanCompanythereWiththesedata,MK’s2007accountsreceivableturnoveriscomputedas:Section4
RatioAnalysis(比率分析)Withthesedata,MK’s2007acc
Averagedays’salesuncollected(應(yīng)收賬款平均回收天數(shù))Thisratiomeasurestheaveragetimetakentocollectreceivables.Itiscomputedas(usingtheinformationinExhibit9-1):Section4
RatioAnalysis(比率分析)Averagedays’salesuncoll
Inventoryturnover(存貨周轉(zhuǎn)率)Itiscalculatedwiththefollowingformula:
Section4
RatioAnalysis(比率分析)Inventoryturnover(存貨周轉(zhuǎn)率)
Averagedays’inventoryonhand(存貨平均周轉(zhuǎn)天數(shù))Thisratiomeasurestheaveragedaystakentosellinventory.Followingtheabove-mentioned,averagedays’inventoryonhandforMKiscalculatedasfollows:Section4
RatioAnalysis(比率分析)Averagedays’inventoryon
ThisformulaestimatesthatMK’sinventorywillbeturnedintoreceivables(orcash)in76days,whichisnotconsideredquitefast.Section4
RatioAnalysis(比率分析)Section4
RatioAnalysis(
Totalassetsturnover(總資產(chǎn)周轉(zhuǎn)率)describestheabilityofacompanytouseitsassetstogeneratesales.Itiscalculatedwith:Section4
RatioAnalysis(比率分析)Totalassetsturnover(總資產(chǎn)Theusualpracticeofaveragingtotalassetsistoaddupboththebeginningandendingassetsofanaccountingperiodanddividethetotalbytwo.TakingtheinformationfromtheaboveExhibit9-1,thisratioiscomputedas:Section4
RatioAnalysis(比率分析)Theusualpracticeofaver4.2Solvencyratios(償債能力比率)Solvencyreferstoacompany’slong-runfinancialabilitytocoverlong-termobligations.Analysisofcapitalstructureisthekeypointinevaluatingsolvency.
Debtratio(負(fù)債比率)Thisratioassessestheportionofassetscontributedbyownersandtheportioncontributedbycreditors.Section4
RatioAnalysis(比率分析)4.2Solvencyratios(償債能力比率)SeTakentheinformationfromExample8.1,thedebtratioforWhitmanCompanyiscalculatedas:Section4
RatioAnalysis(比率分析)Takentheinformationfrom
Equityratio(股東權(quán)益比率)Theequityratioexpressesthetotalowners’equityasapercentoftotalassets.TakentheinformationfromExample8.1,theequityratioiscalculatedasfollows:Section4
RatioAnalysis(比率分析)Equityratio(股東權(quán)益比率)TheWhitman’sfinancialstatementsreflectlessdebt(17%)thanequity(83%).Also,currentliabilities($135,400)arelessthanlong-termdebt($324,000).Accompanyisconsideredlessriskyifitscapitalstructure(equityandlong-termdebt)ismadeupofmoreequitythandebts.Section4
RatioAnalysis(比率分析)Whitman’sfinancialstatem4.3Profitabilityratios(盈利比率)Profitabilityreferstoacompany’sabilitytoproduceprofits.
Netprofitmargin(凈利率)Netprofitmarginreflectsacompany’sabilitytoearnanetincomefromsales.Itiscalculatedintheformulaasfollows:Section4
RatioAnalysis(比率分析)4.3Profitabilityratios(盈利比率TakingtheinformationfromExample8.2,wecalculateWhitman’sprofitmarginasfollows:
Consideringtheindustryinwhichacompanyoperates,profitmarginratioof19.7%forahardwarestoreisveryhigh,forinaretailsupermarketaprofitmarginof2%isquitenormal.Section4
RatioAnalysis(比率分析)Takingtheinformationfro
Returnontotalassets(總資產(chǎn)收益率)Thisratiomeasurestheoverallearningpowerorprofitabilityofacompany.Itiscalculatedintheformulaasbelow:Section4
RatioAnalysis(比率分析)Returnontotalassets(總資TakentheinformationinExhibit9-1,MK’s2007returnontotalassetsis:The17.1%returnontotalassetsisfavorablecomparedtomostbusinesses.Section4
RatioAnalysis(比率分析)TakentheinformationinEExercises9.9Theusefulnessofratiosdependson____________,whichisthemostchallengingaspectofratioanalysis.9.10Liquidityreferstoacompany’sabilitytomeet_________or_________
cashneeds.9.11Efficiencyreferstohow_________acompanyisinusingitsassets.skillfulinterpretationshort-termunexpectedproductiveExercises9.9Theusefulnessof9.12UsingtheinformationinExercise9.8,calculatethecurrentratioforLongmanWorks,Inc.inyear2006.Exercises9.12Usingtheinformationin9.13UsingtheinformationinExhibit9-1,calculatetheacid-testratioforMKintheyear2007and2006.Exercises9.13Usingtheinformationin9.14UsingtheinformationinExhibit9-1,calculatethedebtratioforMKintheyear1997.Exercises9.14Usingtheinformationin9.15UsingtheinformationinExample9.1,calculatetheprofitmarginforLottLawFirminFebruaryandJanuary.Exercises9.15UsingtheinformationinRelevantTerms
relevanttermsRelevantTermsrelevanttermsThankYou!FinancialAccountingEnglish(SecondEdition)ThankYou!FinancialAccountingAnalyzingFinancialStatementsUnit9FinancialAccountingEnglish(SecondEdition)AnalyzingFinancialStatementsContentsSection1PurposeofFinancialStatementAnalysisSection2HorizontalAnalysisSection3VerticalAnalysisSection4RatioAnalysisContentsSection1PurposeofFSection1
PurposeofFinancialStatementAnalysis
Theinternalusersofaccountinginformationaremanagingexecutivesandadministratorsinthecompany.
Externalusersarethosewhoarenotdirectlyinvolvedinoperatingthecompany.Section1
PurposeofFinancialSection2
HorizontalAnalysis(水平分析)Horizontalanalysiscomparesamountsfortwoormoresuccessiveperiods.Itinvolvestheleft-to-rightmovementofoureyesasweviewcomparativefinancialstatements.Horizontalanalysisbeginswiththecomputationofchangesfromthepreviousyeartothecurrentyearinbothdollaramountsandpercentages.Section2
HorizontalAnalysis2.1Computationofdollarchangesandpercentchanges(計(jì)算金額及百分比的變化)Wecancomputethedollarchangeforafinancialstatementitemas:Section2
HorizontalAnalysis(水平分析)2.1ComputationofdollarchanIntheformula,analysisperiodisthepointoftimeunderanalysis,andbaseperiodisthepointoftimeusedforcomparison.Oftenthepreviousyearisusedasthebaseperiod.
Section2
HorizontalAnalysis(水平分析)Intheformula,analysiWecomputethepercentchangebydividingthedollarchangebythebaseperiodamountandthenmultiplyingthisquantityby100:Section2
HorizontalAnalysis(水平分析)Wecomputethepercent2.2ExampleofdollarchangesandpercentchangesAnexampleofdollarandpercentchangesisgivenintheformofcomparativefinancialstatementsforLottLawFirm.InExample1.4and1.5,UnitOneandExample4.3,UnitFour,weshowedtwofinancialstatementsforLottLawFirmforitsJanuaryandFebruaryoperations.Example9.1Section2
HorizontalAnalysis(水平分析)2.2ExampleofdollarchangesSection3
VerticalAnalysis(垂直分析)Verticalanalysisinvolvestheup-downmovementofoureyesaswereviewcommon-sizefinancialstatements.Inverticalanalysis,percentagesarealsoused.Theyareusedtoshowtherelationshipofapart(individualoragroupoffinancialstatementitems)toatotal(baseamount)inasinglefinancialstatement.Section3
VerticalAnalysis(垂3.1Common-sizestatements(百分比報(bào)表)Section3
VerticalAnalysis(垂直分析)3.1Common-sizestatements(百分3.2Exampleofcommon-sizefinancialstatements(百分比財(cái)務(wù)報(bào)表實(shí)例)
Exampleofcommon-sizebalancesheet(百分比資產(chǎn)負(fù)債表實(shí)例)Example9.2showsacommon-sizecomparativebalancesheet(百分比比較資產(chǎn)負(fù)債表)forLottLawFirm.
Example9.2Section3
VerticalAnalysis(垂直分析)3.2Exampleofcommon-sizefin
Exampleofcommon-sizeincomestatement(百分比利潤表實(shí)例)Example9.3showsthecommon-sizecomparativeincomestatement(百分比比較利潤表)forLottLawFirm.Section3
VerticalAnalysis(垂直分析)Exampleofcommon-sizeincSection3
VerticalAnalysis(垂直分析)Section3
VerticalAnalysis(垂Exercises9.1Financialstatementanalysishelpsusersmake________businessdecisions.9.2Financialstatementanalysishelpsreduce______and________.9.3Externalusersrelyonfinancialstatementanalysistomakebetterandmore_______decisionstopursuetheirowngoals.9.4Horizontalanalysisinvolvesthe_________movementofoureyesasweviewcomparativefinancialstatements.betterguessesintuitioninformedleft-to-rightExercises9.1Financialstateme9.5Verticalanalysisinvolvesthe_________movementofoureyesaswereviewcommonsizefinancialstatements.9.6Common-sizestatementsshowtheofthe__________partstothetotal.Acommon-sizepercentiscalculatedbytakingeachindividualfinancialstatementamountunderanalysisanddividingitbyits_______amount.up-downpercentagesbaseExercises9.5Verticalanalysisinvolves9.7Usehorizontalanalysistocomputetheamountandpercentagechangesfortheincomestatementbelow,withtheyear2006astheanalysisperiod.(Roundthepercentagechangestoonedecimalplace.)Exercises9.7UsehorizontalanalysistoExercisesExercisesExercisesExercises9.8Useverticalanalysistoexpressthecomparativebalancesheet.(Roundcomputationstoonedecimalplace.)Exercises9.8UseverticalanalysistoeExercisesExercisesExercisesExercisesSection4
RatioAnalysis(比率分析)4.1Liquidityandefficiencyratios(流動(dòng)比率和效率比率)Liquidityreferstoacompany’sabilitytomeetshort-termorunexpectedcashneeds.Efficiencyreferstohowproductiveacompanyisinusingitsassets.Section4
RatioAnalysis(比率分析Workingcapitalandcurrentratio(營運(yùn)資本比率和流動(dòng)比率)Workingcapitalistheamountofcurrentassetslesscurrentliabilities.
Section4
RatioAnalysis(比率分析)WorkingcapitalandcurrenTakenfromExample9.1,thecurrentratiosforLottLawFirmare:
Section4
RatioAnalysis(比率分析)TakenfromExample9.1,thReferredtoExample8.1,UnitEight,thecurrentratioforWhitmanCompanyis:
Section4
RatioAnalysis(比率分析)ReferredtoExample8.1,UAcid-testratio(速動(dòng)比率)Acid-testratio,alsocalledquickratio(速動(dòng)比率)isusedtomeasureshort-termdebt-payingability.Theacid-testratioiscomputedas:
Section4
RatioAnalysis(比率分析)Acid-testratio(速動(dòng)比率)SectionQuickassets(速動(dòng)資產(chǎn))includecash,short-terminvestments,accountsreceivable,andnotesreceivable.Thesearethemostliquidtypesofcurrentassets.TakenfromExample9.1,theacid-testratiosforLottLawFirmare:Section4
RatioAnalysis(比率分析)Quickassets(速動(dòng)資產(chǎn))includSection4
RatioAnalysis(比率分析)Section4
RatioAnalysis(比率分析ReferredtoExample8.1,UnitEight,theacid-testratioforWhitmanCompanyis:Section4
RatioAnalysis(比率分析)ReferredtoExample8.1,UAccountsreceivableturnover(應(yīng)收賬款周轉(zhuǎn)率)Accountsreceivableturnovermeasureshowfrequentlyacompanyturnsitsreceivablesintocash.Thisiscomputedas:
Section4
RatioAnalysis(比率分析)AccountsreceivableturnovForWhitmanCompanythereisonlyoneaccountingperiod,sowecangetnowheretheaverageaccountsreceivable.NorthereareaccountsreceivableamountsforLottLawFirm.Solet’stakeMK’s2006and2007financialdataforillustration.SeeExhibit9-1Section4
RatioAnalysis(比率分析)ForWhitmanCompanythereWiththesedata,MK’s2007accountsreceivableturnoveriscomputedas:Section4
RatioAnalysis(比率分析)Withthesedata,MK’s2007acc
Averagedays’salesuncollected(應(yīng)收賬款平均回收天數(shù))Thisratiomeasurestheaveragetimetakentocollectreceivables.Itiscomputedas(usingtheinformationinExhibit9-1):Section4
RatioAnalysis(比率分析)Averagedays’salesuncoll
Inventoryturnover(存貨周轉(zhuǎn)率)Itiscalculatedwiththefollowingformula:
Section4
RatioAnalysis(比率分析)Inventoryturnover(存貨周轉(zhuǎn)率)
Averagedays’inventoryonhand(存貨平均周轉(zhuǎn)天數(shù))Thisratiomeasurestheaveragedaystakentosellinventory.Followingtheabove-mentioned,averagedays’inventoryonhandforMKiscalculatedasfollows:Section4
RatioAnalysis(比率分析)Averagedays’inventoryon
ThisformulaestimatesthatMK’sinventorywillbeturnedintoreceivables(orcash)in76days,whichisnotconsideredquitefast.Section4
RatioAnalysis(比率分析)Section4
RatioAnalysis(
Totalassetsturnover(總資產(chǎn)周轉(zhuǎn)率)describestheabilityofacompanytouseitsassetstogeneratesales.Itiscalculatedwith:Section4
RatioAnalysis(比率分析)Totalassetsturnover(總資產(chǎn)Theusualpracticeofaveragingtotalassetsistoaddupboththebeginningandendingassetsofanaccountingperiodanddividethetotalbytwo.TakingtheinformationfromtheaboveExhibit9-1,thisratioiscomputedas:Section4
RatioAnalysis(比率分析)Theusualpracticeofaver4.2Solvencyratios(償債能力比率)Solvencyreferstoacompany’slong-runfinancialabilitytocoverlong-termobligations.Analysisofcapitalstructureisthekeypointinevaluatingsolvency.
Debtratio(負(fù)債比率)Thisratioassessestheportionofassetscontributedbyownersandtheportioncontributedbycreditors.Section4
RatioAnalysis(比率分析)4.2Solvencyratios(償債能力比率)SeTakentheinformationfromExample8.1,thedebtratioforWhitmanCompanyiscalculatedas:Section4
RatioAnalysis(比率分析)Takentheinformationfrom
Equityratio(股東權(quán)益比率)Theequityratioexpressesthetotalowners’equityasapercentoftotalassets.TakentheinformationfromExample8.1,theequityratioiscalculatedasfollows:Section4
RatioAnalysis(比率分析)Equityratio(股東權(quán)益比率)TheWhitman’sfinancialstatementsreflectlessdebt(17%)thanequity(83%).Also,currentliabilities($135,400)arelessthanlong-termdebt($324,000).Accompanyisconsideredlessriskyifitscapitalstructure(equityandlong-termdebt)ismadeupofmoreequitythandebts.Se
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