balance sheet valuation methods(资产负债表估值方法/会计估值方法), bonds(债券), book value(账面价值), cash(现金,美国是广义的现金), common stock(普通股), copyrights(版权), credit financing(信用融资), credits (right-side entries), current assets(流动资产),current liabilities(流动负债), current r...
Accordingly, the amounts currently recorded in the financial statements may prove, with the benefit of hindsight, to be inaccurate. The balance sheet items most significantly affected by these estimates are property and casualty insurance and reinsurance related liabilities, valuation of invested assets ...
A company's balance sheet is accessible in its annual report. This can be procured from the company itself or otherwise found online at the U.S. Securities and Exchange Commission'ssearch tool. The stockholders' equity category contains several line items, among which is common stock. Under th...
Monitoring Your Company's Financial Position, Some Limitations of the Balance Sheet, Balance Sheet Should Be Read With the Other Financial Statements Long-term liabilities, which are also known asnoncurrent liabilities, are obligations that are not due within one year of the balance sheet date. ...
Total Shareholders’ Equity = Common Stock and APIC + Retained Earnings + Other Comprehensive Income / (Loss) Note that in our basic balance sheet template, the “Total Assets” and “Total Liabilities” line items include the values of the “Total Current Assets” and “Total Current Liabilitie...
Common stock Retained earnings Treasury stock Balance Sheet Equation The term “balance sheet” comes from the expectation that the left (assets) and right (liabilities + shareholders’ equity) columns of the statement will balance. Companies borrow money (increasing liabilities) or issue stock (incre...
Balance sheet introduction: reports the firm’s financial position at a point in time, consists of assets, liabilities, and equity Assets:Resourcescontrolled as a result of past transactions that are expected to provide future economic benefits. ...
A company’s balance sheet that shows each item’s amount after it has been divided by the amount of total assets. In other words, current assets will be shown as a percentage of total assets. This will allow comparisons between companies of different size. ...
Common stock Treasury stock Balance sheet example Several key stakeholders could request a balance sheet from you. For example, your local tax agency might randomly select your business for an audit. A balance sheet with a list of assets and liabilities can help an auditor get a clear picture ...
Thebalance sheet provides an overviewof the state of a company's finances at a moment in time. It cannot give a sense of the trends playing out over a longer period on its own. For this reason, the balance sheet should be compared with those of previous periods. Investorscan get a sens...