of which cash and equivalents total $100 million. Its balance sheet shows $1.7 billion in current liabilities--of which the notes payable balance totals $1 billion. The firm also has $10.2 billion in long-term debt and $5.1 billion in common equity. It has 300 million shares of common st...
19843_04_c04_p100-140.qxd 12/7/05 12:42 PM Page 100 A P T H E C R 4 ANALYSIS OF FINANCIAL STATEMENTS1 Lessons Learned from Enron and WorldCom In early 2001, Enron appeared to be on top of the world. The high-flying energy firm had a market capitalization of $60 billion, and...
19843_04_c04_p100-140.qxd 12/7/05 12:42 PM Page 100 A P T H E C R 4 ANALYSIS OF FINANCIAL STATEMENTS1 Lessons Learned from Enron and WorldCom In early 2001, Enron appeared to be on top of the world. The high-flying energy firm had a market capitalization of $60 billion, and...
160 Notes payable 600,000 720,000 Accruals 408,000 489,600 Total CL 1,444,800 1,733,760 Long-term debt 500,000 1,000,000 Common stock 1,680,936 460,000 Retained earnings (128,584) (327,168) Total equity 1,552,352 132,832 Total L & E 3,497,152 2,866,592 3 - 4 ...
金融学原理Principles of Finance双语课件 07 Analysis of Financial Statements.ppt,Analysis of Financial Statements Chapter 7 Financial Statements and Reports Annual Report a report issued annually by a corporation to its stockholders management’s opinion
Explanatory information of statements' line items 报表中项目的解释信息 Additional disclosures (financial instruments, contingencies,acquisitions, related parties, segments, etc) 其他披露 foodnotes是需要被审计 are audited的 了解财务报告的结构: 财务报告+财务报告之外的information构成了整体内容 ...
Financial Statements Analysis 1. The information about accounting estimates, assumptions, and methods chosen for reporting can be found in financial statement notes.2. Information about elections of members to a company’s Board of Directors is most likely found in a proxy statement.3. ...
to make the financial accounting report users understand and grasp the real economic connotation of the enterprise financial accounting report, we must use the scientific method to carry on the comprehensive analysis. The financial statements of an enterprise are mainly composed of accounting statements,...
&Analysis(MD&A)-FinancialStatement-BalanceSheet-IncomeStatement-StatementofRetainedEarnings-StatementofCashFlows-NotestotheFinancialStatements-Others-Externalsources-Database-SpecialReport(corporation,industry)-GovernmentalReport(industry)-NewsRatiosandothermeasurementsBasedpartlyontheliteratureanda1993CanadianInstituteof...
AnalyzeinacomprehensivemannerthefinancialstatementsandnotesofCampbellSoupCompany. QUESTIONS 1. Thesixmajor"buildingblocks"offinancialanalysisthatwehavestudiedare: i. Shorttermliquidity—theabilitytomeetshort-termobligations. ii. Cashanalysisandforecasting—futureavailabilityanddispositionofcash. iii. Capitalstructure...