商学院财务报表合并讲义 英文
财务报表分析 英文ppt课件
By ledger, complete P&L and B/S forecast by month
Includes Cost of Quality, Cost Savings and Economics projections
Final Results
Versus Versus Versus Versus While While
Current Profit Increase Current Profit Increase Increase Of Return On Investment Increase Liquidity Minimizing Capital Expenditures The Day-to-day Business Needs
($0.2) $0.5 $0.0 $0.5 $0.8 -0.8%
Other Inc/Exp Admin / Cap Charge
($2.0) ($4.0)
($1.8) ($4.0)
($0.2) $0.0
Operating Profit ROS %
$39.0 15.6%
$37.1 15.3%
$1.9 0.3%
N Tax Manager
North Asia
O Tax Manager
India
P Director of Finance North Asia (Team of 5)
Q Country Controller
India (Team of 5)
R Finance Manager (20%)
Taiwan
S Tax Manager Asia Pacific
财务报表分析英文课件cha(1)
7. Firms can survive a long string（长串） of negative earnings
1. SCF explain change in cash and cash equivalent
2. N/A 3. SCF emphasize “actual
Cash received from issuing corporate debts or taking up loans
Cash received from issuing common shares or preferred shares
Cash paid to repay debts or loans Cash paid to repurchase shares Cash paid to shareholders as dividends
To maintain the current productivity of the operation, a firm must replace assets that they wear out (消耗）
To grow its operation, a firm must acquire additional assets
(c) reconciles net income with cash flow from operations.
2021/7/13
5
Montgomery Ward b.f. bankrupt
2021/7/13
6
The difference between earnings and cash flows
The statement of cash flows …
财务报表分析英文课件讲义资料
Define, calculate, and categorize (according to liquidity, financial leverage, coverage, activity, and profitability) the major financial ratios and understand what they can tell us about the firm.
Prepaid Exp d
5 c. Amounts owed by
Accum Tax Prepay
10 customers.
Current Assetse $1,195 d. Future expense items
Fixed Assets (@Cost)f 1030 already paid.
Less: Acc. Depr. g
(329) e. Cash/likely convertible
Net Fix. Assets $ 701 to cash within 1 year.
Investment, LT
50 f. Original amount paid.
Other Assets, LT
223 g. Acc. deductions for
Use trend analysis, common-size analysis, and index analysis to 6-2 gain additional insights into a firm's performance.
财务报表分析英文课件
Examines the purchase and redemption of treasury stock and its impact on the financial statements
Income statement analysis
Revenue Recognition
Examining the methods and timelines of revenue recognition to ensure it complies with Generally Accepted Accounting Principles (GAAP)
Distinguishing between direct and indirect costs to better understand the impact of each on the capability of specific products or services
Direct vs. Indirect Costs
Investment in Property, Plant, and Equipment: This category includes cash outflows related to the purchase of fixed assets, such as property, plant, and equipment
财务报表英语1120201966
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财务报表英语1120201966
应收账款净额 Net bal of Account receivable
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财务报表英语1120201966
l 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for
Inventory 存货净额 Net bal of Inventory 其他流动资产 Other current assets 流动资产合计 Total current assets
l 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
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财务报表英语1120201966
l
资产负债表 Balance Sheet
资产 Assets
流动资产 Current Assets
货币资金 Bank and Cash
财务报表英语 1120201966
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财务报表英语1120201966
l 资产 assets
l 流动资产 current assets
l 现金及约当现金 cash and cash equivalents
l 库存现金 cash on hand
l 零用金/周转金 petty cash/revolving funds
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财务报表英语1120201966
负债及所有者（或股东）权益 Liability & Equity
财务报表分析英文课件Chap5
Year 4 $ 475
280 53 22 18 16 - 16 389 - 16 = 373 86 + 16 = 102 26 + 4.8 = 30.8 60 + 16 – 4.8 = 71.2
Horrigan Corporation ROA
Average total assets of this company in year 4 (520+650)/2 = 585,
as a whole
b. Re common shareholders only
c. Earnings per common share
Analysis of Profitability
ROA: return to the firm
The value of a firm to equity investors
risk
V = D1/(1+r) + D2/(1+r)2 + D3/(1+r)3 …….
profitability
The value of a firm to creditors
risk
V = I1/(1+r) + I2/(1+r)2 + I3/(1+r)3 + P/(1+r)3
Horrigan Corporation
Sales Revenue Less expense:
COGS Selling Administrative Depreciation Interest Total Next income before tax Income tax expense Next Income
profitability
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)上课讲义
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)资产负债表Balance Sheet编制单位: ______年______月________日单位: 元仅供学习与交流，如有侵权请联系网站删除谢谢2仅供学习与交流，如有侵权请联系网站删除谢谢3仅供学习与交流，如有侵权请联系网站删除谢谢4仅供学习与交流，如有侵权请联系网站删除谢谢5利润表Income Statement编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB补充资料Supplementary information:现金流量表Cash Flow Statement 编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table 编制单位：年度单位: 元利润分配表Statement of Profit Distribution 编制单位：年度单位: 元精品资料仅供学习与交流，如有侵权请联系网站删除谢谢20分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元2122分部报表（地区分部）Geographical Segment Statement 编制单位：年度单位: 元2324不可见预费contingencies信用证死卷 dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类 collateral subdivision25准贷证approved loan letter平息 flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息26US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润27。
合并中的财务(英文版)(ppt 63页)
Business Finance
Present Value Future cash flows discounted back to today's Value 1/(1+R)^n
– Operating CF using WACC and incorporate PV of Best Financing Decision
Internal Growth
Asset Replacement Decisions • Identical New
Replacement cycle to min PV operating Costs Use Equivalent Annual Cost (No Inflation) i.e. PV Cost * Annuity Factor for life of asset (See page 242)
合并中的财务(英文版 )(ppt 63页)
Business Finance
Objectives :To Develop an understanding of • Principles of financing Decisions and
appropriate Capital structures • Financial implications of a change in size
–Product • Market –Volume • Service
Internal Growth
Large Capital Expenditure Decision Investment i.e.
财务报表分析英文课件 (一)
财务报表分析英文课件 (一)Financial statement analysis is an essential tool for identifying the financial health of an organization, developing and evaluating strategies, and making investment decisions. The use of financial statements enables managers, investors, and other stakeholders to determine the financial performance, financial position, and cash flow of an organization. In this article, we will provide a comprehensive guide to financial statement analysis using an English PowerPoint presentation.1. Introduction to Financial Statement Analysis: The first slide or section should cover the essential concepts in financial statement analysis, such as what financial statements are, their purposes, and the tools and techniques used to analyze them. This section should also introduce the three primary financial statements; the income statement, the balance sheet, and the cash flow statement, and their respective formats.2. Analyzing the Income Statement: This section should cover the income statement's key elements, such as revenue, cost of goods sold, gross profit, operating expenses, and net income. The slide should highlight the different financial ratiosthat can be computed from these elements, such as the profit margin, gross margin, and EBITDA. The presentation should also include performance metrics like return on investment (ROI) or return on equity (ROE).3. Analyzing the Balance Sheet: This slide should introducethe balance sheet's structure and the key elements that makeup the balance sheet, such as assets, liabilities, and equity. This section should highlight the financial ratios that canbe computed from the balance sheet such as debt-to-equity ratio, current ratio, and quick ratio. This slide should also cover important financial metrics such as days sales outstanding, inventory turnover, and accounts payable turnover.4. Analyzing the Cash Flow Statement: This section shouldcover the cash flow statement's structure and the keyelements that make up the cash flow statement, such as operating cash flow, investing cash flow, and financing cash flow. The slide should highlight the financial ratios thatcan be computed from the cash flow statement, such as thecash conversion cycle and cash ratio. This slide should also cover important financial metrics such as free cash flow and capital expenditures.5. Interpreting Financial Statement Analysis Results: This section should cover how to interpret the findings in the analysis. The slide must cover how to interpret financialratios and how they relate to the organization's financial performance, including limitations and assumptions. This section should also cover how to use financial statement analysis to compare different organizations' financial performance and identify key trends.6. Conclusion: The presentation should conclude bysummarizing the key points and discussing the importance of financial statement analysis for investors, managers, and other decision-makers.In conclusion, financial statement analysis is an essential tool for evaluating an organization's financial status, helping to make decisions, and formulate strategies. The use of financial ratios and metrics enable decision-makers to analyze the financial performance, position, and cash flow of an organization. Whether you are an investor, executive, or decision-maker, financial statement analysis can provide insight into the organization's operations and guide your future decisions.。
合并中的财务(英文版)(ppt 63页)
Business Finance
Present Value
Future cash flows discounted back to today's
Value
1/(1+R)^n
R = The appropriate Discount Rate (Weighted Average Cost of Capital)
Mutually Exclusive
Internal Growth
Discounted Cash Flows (DCF) Page 217 Net Present Value
Discounts all CF at Cost of Capital • Pluses:Cashflow;TVOM;Magnitude of CF • Minuses: None!
• Is Asset worth having • NPV assuming outright purchase • If NPV= + Go to Financing Decision
• Financing Decision
• Lease or Buy • Use cost of Borrowings as Discount Rate
Internal Growth
Risk and Uncertainty
• Risk Adjusted Cost of Capital => CAPM
Objectivity an issue
• Time limit on Cash Flows
• Weights short projects
• Sensitivity Analysis
In te rn a l
E quity
财务报表分析英文课件 (3)
Timeliness - periodic disclosure, not real-time basis Frequency - quarterly and annually Forward Looking - limited prospective information
o o
2-17
Accruals-The Cornerstone
2-2
CHAPTER
2
2-3
Statutory Financial Reports
Form 10-K (Annual Report)
10-Q (Quarterly Report)
20-F (Registration Statement/ Annual Report [Foreign]) 8-K (Current Report) 14-A (Proxy Statement/Prospectus) Other SEC Filings
Illustration - Case Facts
Establish company and invest $700 equity o Purchase plain T-shirts for $5 each o Fixed screen cost of $100 o Variable print cost of $0.75 per T-shirt o Sold 25 T-shirts at $10 each for cash o Sold 25 T-shirts at $10 each on credit
$250
Assets Cash
$275
$(675) $(425)
Equity Beginning Equity $700 Less net cash outflow (425) Total equity $275
财务报表分析英文课件Cha
ROCE: return to common
Shareholders on7ly
Return on Assets (ROA)
ROA presents profitability independent of the source of financing – Does not consider leverage – Measure of how well the firm uses its assets to generate income – As if the firm is financed by equity alone
What to compare?
1. The planned ratio for the period
2. The corresponding ratio from a prior period (time-series analysis)
3. The corresponding ratio for another firm in the same industry (cross-section analysis)
as a whole
b. Return on common equity (ROCE): return to common shareholders only
c. Earnings per common share
.
6
Analysis of Profitability
ROA: return to .the firm
risk of investment alternatives, and the role of analysis in providing risk and return information.
《合并财务报表》课件
反映企业集团在一定会计期间的所有者权 益变动情况，包括股本、资本公积、盈余 公积和未分配利润等项目的变动。
02
合并财务报表的编制方法
BIG DATA EMPOWERS TO CREATE A NEW
ERA
同一控制下的企业合并
定义
同一控制下的企业合并是指参与 合并的企业在合并前后均受同一 方或相同的多方最终控制，且该 控制并非暂时性的。
会计处理原则
合并方应以被合并方资产、负债 的账面价值为基础进行相关会计 处理，不确认商誉。
实例分析
甲公司与乙公司同受A公司控制， 甲公司合并乙公司，应以乙公司 资产、负债的账面价值为基础编 制合并财务报表。
非同一控制下的企业合并
01
定义
非同一控制下的企业合并是指参与合并的企业在合并前后不属于同一方
04
合并利润表
BIG DATA EMPOWERS TO CREATE A NEW
ERA
营业收入和营业费用的抵销
抵销概述
在编制合并利润表时，需要将母公司与子公司之间的内部交易产生 的营业收入和营业费用进行抵销，以消除重复计算的影响。
具体操作
在合并工作底稿中，将母公司的营业收入与子公司对应的成本进行 抵销，同时将母公司的营业费用与子公司对应的成本进行抵销。
抵销其他内部交易产生的重复计算，确保合并利润表反映的是整个 集团真实的经营成果。
05
合并现金流量表
BIG DATA EMPOWERS TO CREATE A NEW
ERA
经营活动现金流量的抵销
内部交易现金流的抵销
在编制合并现金流量表时，需要将母公司与子公司之间发生的内部交易产生的现金流量 进行抵销，以避免重复计算。
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Accounting Exposure versus Economic Exposure
Economic exposure – Represents a longer-term risk to the parent that the overall value of its investment in a foreign subsidiary will change (decrease or increase) as a result of exchange rate fluctuations. Economic exposure varies depending on how closely linked the activities of the parent are to the subsidiary
Accounting Exposure versus Economic Exposure
Foreign currency exposure is the risk that a loss (or gain) could occur as a result of changes in foreign exchange rates.
Two major accounting questions are posed by the translation to Canadian dollars of subsidiary financial statements presented in a foreign currency:
What exchange rates are appropriate for each balance? How should the resulting exchange gains and losses be reflected
Transaction exposure – this exposure represents the foreign exchange loss or gain that can occur between the time of entering a transaction (e.g. sale or purchase) involving a foreign currency-denominated receivable or payable, and the time of settling it in cash with the customer or vendor
8
Translation Methods - Temporal
The temporal method
Reflects parent’s close involvement with subsidiary and its cash flows by measuring exposure to monetary assets and liabilities
Winter 2011 Advanced Financial Accounting RSM 321
Class 11: Translation and Consolidation of the Financial Statements of Foreign Operations
1
Introduction
The current rate method is used if the subsidiary is less closely linked with the parent and uses a different functional currency, and therefore has economic exposureods
IAS 21 provides two methods of translating subsidiary financial statements, described using their traditional Canadian GAAP names:
Refer to discussion and example in Chapter 10
The resulting cash gains and losses are realized and affect the enterprise’s cash flows, working capital, and earnings
in the Canadian dollar financial statements?
The answers depend on the type of foreign currency exposure the parent faces with the foreign subsidiary
2
Foreign currency exposure has three components:
Translation exposure (accounting exposure) Transaction exposure Economic exposure
3
Accounting Exposure versus Economic Exposure
Temporal method Current rate method
The translation method used should reflect the parent’s exposure to exchange rate changes
The temporal method is used if the parent is closely linked to the subsidiary with the same functional currency and therefore has transaction exposure