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Financial reporting and analysis 12e by gibson

phân tích tài chính doanh nghiệp financial reporting and analysis

phân tích tài chính doanh nghiệp financial reporting and analysis

... 2-35 Accounting Analysis Analysis Objectives Comparatives Analysis ––demand for financial comparisons Comparatives Analysis demand for financial comparisons across companies and/ or across time ... Financial Reporting and Analysis CHAPTER 2-2 2-3 Statutory Financial Reports 2-4 GAAP Types of Accounting rules and guidelines Types of Accounting rules and guidelines o Statements of Financial ... liabilities Analyzing financial liabilities 2-33 Accounting Analysis Demand for Accounting Analysis oo Adjust for accounting distortions so financial Adjust for accounting distortions so financial reports...
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Financial management and analysis phần 1 ppsx

Financial management and analysis phần 1 ppsx

... Corporation, licensor and operator of a chain of fastfood restaurants, was founded in 19 53 as a partnership and within Introduction to Financial Management and Analysis 10 11 12 13 14 25 six months ... CHAPTER 19 Management of Cash and Marketable Securities 627 CHAPTER 20 Management of Receivables and Inventory 6 51 CHAPTER 21 Management of Short-Term Financing 679 PART SIX Financial Statement Analysis ... Analysis 719 CHAPTER 22 Financial Ratio Analysis 7 21 CHAPTER 23 Earnings Analysis 775 CHAPTER 24 Cash Flow Analysis 797 PART SEVEN Selected Topics in Financial Management CHAPTER 25 International Financial...
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Financial management and analysis phần 2 docx

Financial management and analysis phần 2 docx

... for Years Ending December 31 (in Thousands) 20 03 20 02 ■ ■ ■ ■ ■ Fictitious Company Statement of Cash Flows, Years Ended December 31, in Thousands 20 03 20 02 ... Ending December 31, in Thousands 20 03 ASSETS LIABILITIES AND SHAREHOLDERS’ EQUITY 20 02 ■ ■ ■ Current Assets for Wal-Mart Stores, Procter & Gamble, and Walt Disney Company (20 01) Wal-Mart Stores Current ... Corporate Tax Rate Survey, January 20 02 Country Corporate Tax Rate January 1, 20 01 (%) Corporate Tax Rate January 1, 20 02 (%) Source: The Walt Disney Company 20 01 Annual Report, Corporate Tax...
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Financial management and analysis phần 3 ppsx

Financial management and analysis phần 3 ppsx

... amount D P P ( ) - Review of Economics and Statistics Financing and Valuation of the Corporation The Investment The Theory of Investment Value The ... -re g ■ ■ ■ D re re D P g dividend yield capital yield g D P re Handbook of Portfolio Management re P - P D -re g re g -D - re g  re   ( P ... i) N CF ∑ -t t ( i) ) CF( N i CF -i ■ ■ risk averse Investor uses the discount rate and values the asset as market equilibrium return ■ ■ ■ yield − FV PV N − i FV PV N r FV PV i N...
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Financial management and analysis phần 4 docx

Financial management and analysis phần 4 docx

... Return Portfolio Variance Covariance Between Returns on Assets P and Q Portfolio Standard Deviation Portfolio Variance Portfolio Standard Deviation 307 - ... Securities A and B Proportion of Portfolio Invested in Asset P Security Portfolio Return Proportion of Portfolio Invested in Asset Q Security Beta Covariance between Returns on Securities A and B Portfolio ... ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Investment Stock Expected Return Expected Return Standard Deviation Standard Deviation Security Beta ■ ■ Competitor’s Reaction Economic Scenario Probability...
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Financial management and analysis phần 5 docx

Financial management and analysis phần 5 docx

... 2002 2003 2004 20 05 $ 250 ,000 250 ,000 250 ,000 250 ,000 250 ,000 $238,0 95 226, 757 2 15, 959 2 05, 676 1 95, 882 $ 250 ,000 250 ,000 250 ,000 250 ,000 250 ,000 $227,273 206,612 187,829 170, 753 155 ,230 The discounted ... of A is $51 6,3 15: 412 LONG-TERM INVESTMENT DECISIONS NPV of A = $1 ,51 6,3 15 − $1,000,000 = $51 6,3 15 and the Net Present Value of B is $55 2,620: NPV of B = $1 ,55 2,620 − $1,000,000 = $55 2,620 These ... 8 .55 %: Year FV3 End of Year Cash Flow Future Value at End of Third Year, Using 8 .55 % +$3,000 +$3,000 +$6,000 $3,000 (1 + 0.0 855 )2 = $3 ,53 4.93 $3,000 (1 + 0.0 855 )1 = $3, 256 .50 $6,000 (1 + 0.0 855 )0...
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Financial management and analysis phần 6 pot

Financial management and analysis phần 6 pot

... 120,000 Total $17, 360 ,000 $10,4 16, 000 $6, 944,000 Therefore, considering the flotation costs, the treasurer has to issue new 6% bonds with a par value of $110,3 56, 000 (= $117, 060 ,000 – $6, 824,000 + $120,000) ... rate swap = 6- month LIBOR Total = 10.5% + 6- month LIBOR Interest received On interest rate swap = 10 .6% Net cost Interest paid Interest received Total = 10.5% + 6- month LIBOR = 10 .6% = 6- month LIBOR ... would have to pay $1,170 .60 per bond, or $117, 060 ,000 for the entire issue The premium on these bonds $170 .60 (= $1,170 .60 – $1,000.00) per bond or $17, 060 ,000 in total and the flotation expenses—the...
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Financial management and analysis phần 7 pptx

Financial management and analysis phần 7 pptx

... Corporation Toyota Motor Company 4.318 34.432 1.544 1.405 4.8 67 15. 677 14.699 0.106 77 % 97% 94% 58% Source: Yahoo! Finance 14 Financial accounting Standards Board, Statement No 94 The book value of debt ... amount of cash and cash-like assets—currency, coin, and bank balances When we refer to cash management, we mean management of cash inflows and outflows, as well as the stock of cash on hand Monitoring ... of one month, three months, and six months These securities are considered default-free and are readily marketable 2002 2001 1999 1 .73 3 .71 6.46 1.69 3.65 6.31 1 .73 3 .70 6.45 1.61 3.40 5.82 a Federal...
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Financial management and analysis phần 8 docx

Financial management and analysis phần 8 docx

... liabilities and equity Jan 31, 2002 Jan 31, 2001 $2,161 2,000 22,614 1,471 $ 28, 246 $2,054 1,7 68 21,442 1,291 $26,555 $45,750 8, 595 86 0 $83 ,451 $40,934 9,059 1, 582 $ 78, 130 $24,134 3,1 48 $27, 282 $22, 288 ... $22, 288 6,661 $ 28, 949 $ 18, 732 1,1 28 1,207 $ 48, 349 $15,655 1,043 1,140 $46, 787 $445 34,441 1, 484 (1,2 68) $35,102 $83 ,451 $447 30,169 1,411 ( 684 ) $31,343 $ 78, 130 752 FINANCIAL STATEMENT ANALYSIS EXHIBIT ... coverage $ 48, 319/ $83 ,451 = 58. 90% $ 48, 319/35,102 = 1. 38 times $12,077/$1,326 = 9.11 times $46, 787 /$ 78, 130 = 59 .88 % $46, 787 /$31,343 = 1.49 times $11,490/$1,374 = 8. 36 times Financial Ratio Analysis 753...
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Financial management and analysis phần 9 ppsx

Financial management and analysis phần 9 ppsx

... (2 ,97 5) $842,242 320,341 $533 ,90 1 44,462 495 , 890 30,653 ( 593 ,142) ( 79, 503) (101,640) PART Seven Selected Topics in Financial Management CHAPTER 25 International Financial Management inancial management ... Activities A B C D $550,345, 890 $33,114, 893 $2 ,90 0,311 $1 ,91 8,777 $(300,532,400) $(145,231,8 79) $3,000,200 $(5,506 ,99 0) $(232,221, 891 ) $120,133,155 $(5,444,656) $3, 899 ,231 Consider the following ... purchase of property and equipment Acquisition of lease rights and other assets Net cash used for investing activities 174,7 09 (2 ,93 9) (465,843) 19, 7 79 (313,852) 8 19 Cash Flow Analysis CASH FLOWS...
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Financial management and analysis phần 10 docx

Financial management and analysis phần 10 docx

... 550 1 ,100 550 550 200 10% 100 200 300 200 100 100 $700 35% 350 700 1,050 700 350 350 10 1% 10 15 10 5 $690 35% $345 $690 $1,035 $345 20 1% 10 $670 34% $335 1,650 1 ,100 $690 $345 30 20 10 10 $670 ... earnings 10 10 10 10 10 10 $230 $551 $902 $559 $175 $177 69 165 271 168 53 53 $161 $386 $632 $391 $123 $124 0 100 0 100 $161 $386 $532 $391 $123 $24 We are interested in the pro forma balance sheet and ... $1,800 $800 100 200 400 $100 $2,600 $200 1,800 600 $2,000 April $0 $0 $0 $0 0 $650 $650 $650 $1,550 50 100 400 $100 $1,300 $100 600 600 $1,000 June 400 50 100 $100 $2,200 1,200 900 $100 $1,000...
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