【正文】 i d E x p e n s e s a n d o t h e r c u r r e n t a s s e t s 4 . 4 5 . 5 4 . 1 5 . 9 5 . 4 5 . 5 T o t a l C u r r e n t A s s e t s 7 9 . 0 8 0 . 2 8 2 . 6 8 1 . 4 8 2 . 6 7 2 . 0 P r o p e r t y , p l a n t a n d e q u i p m e n t 2 3 . 4 2 2 . 8 2 3 . 1 2 7 . 7 2 8 . 0 3 1 . 5 L e s s a c c u m u l a t e d d e p r e c i a t i o n a n d a m o r t i z a t i o n 9 . 0 1 0 . 3 1 2 . 2 1 5 . 1 1 5 . 8 1 3 . 6 N e t p r o p e r t y , p l a n t a n d e q u i p m e n t 1 4 . 4 1 2 . 4 1 0 . 9 1 2 . 6 1 2 . 1 1 7 . 9 I n t a n g i b l e a s s e t s 5 . 5 5 . 8 5 . 0 5 . 0 4 . 1 3 . 2 O t h e r A s s e t s 1 . 1 1 . 6 1 . 5 1 . 0 1 . 2 6 . 9 T o t a l a s s e t s 1 0 0 . 0 % 1 0 0 . 0 % 1 0 0 . 0 % 1 0 0 . 0 % 1 0 0 . 0 % 1 0 0 . 0 %TABLE 23 Timberland ompany CommonSize Financial Statements, 1994 1998 and Industry Averages, 1998 Irwin/McGrawHill 來自 中國最大的資料庫下載 211 I n d u s t r y1994 1995 1996 1997 1998 A v e r a g e *L i a b i l i t i e s a n d S h a r e h o l d e r s 39。Irwin/McGrawHill Evaluating Financial Performance Irwin/McGrawHill 來自 中國最大的資料庫下載 22 R e t u r n o n P r of i t A s s e t t u r n ov e r F i n an c i alE q u i t y M ar gi n T u r n ov e r L e ve r ag e( R O E ) ( P ) ( A ) ( T )( %) = ( %) x ( t i m e s ) x ( t i m e s )B a n kA m e r i c a C or po r a t i on 11 .2 = 10 .8 x 0. 1 x 13 .5 C a r ol i n a P ow e r a n d L i g h t 13 .5 = 12 .8 x 0. 4 x 2. 8 E x x on C or po r a t i on 14 .6 = 6. 3 x 1. 1 x 2. 1 F oo d L i on I n c . 17 .0 = 2. 7 x 2. 8 x 2. 3 H a r l e y D a v i ds on I n c . 20 .7 = 9. 9 x 1. 1 x 1. 9 I n t e l C or po r a t i on 26 .0 = 23 .1 x 0. 8 x 1. 3 N i ke 12 .3 = 4. 2 x 1. 8 x 1. 7 S ou t h w e s t A i r l i n e s 18 .1 = 10 .4 x 0. 9 x 2. 0 T i f f a n y amp。 Eq u i t yA c c o u n t s P a y a b l e 7 . 8 % 6 . 0 % 4 . 7 % 4 . 9 % 5 . 5 % 1 1 . 2 %N o t e s P a y a b l e 4 . 8 2 . 0 L o n g Te r m D e b t D u e I n O n e Y e a r 1 . 7 1 . 8 4 . 0 1 . 0 W a g e s p a y a b l e 1 . 9 0 . 2 2 . 6 4 . 2 3 . 9 A c c r u e d E x p e n s e s 6 . 4 8 . 5 1 1 . 3 1 4 . 5 1 1 . 0 1 0 . 0 T o t a l c u r r e n t l i a b i l i t i e s 2 2 . 6 1 6 . 5 2 2 . 7 2 3 . 6 2 0 . 4 2 4 . 2 L o n g Te r m D e b t 4 3 . 7 4 7 . 3 3 8 . 2 2 3 . 8 2 1 . 3 1 4 . 8 D e f e r r e d Ta x e s 2 . 2 2 . 4 2 . 4 1 . 4 1 . 6 1 . 0 T o t a l l i a b i l i t i e s 6 8 . 5 6 6 . 3 6 3 . 2 4 8 . 8 4 3 . 3 3 9 . 9 C o m m o n S t o c k 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 4 . 6 A d d i t i o n a l p a i d i n c a p i t a l 1 2 . 2 1 4 . 2 1 3 . 7 1 6 . 3 1 5 . 9 1 0 . 8 R e t a i n e d E a r n i n g s 1 9 . 3 1 9 . 6 2 3 . 0 3 4 . 8 4 4 . 2 5 4 . 8 L e s s : Tr e a s u r y S t o c k 0 . 0 0 . 0 0 . 0 0 . 0 3 . 5 1 0 . 2 T o t a l s t o c k h o l d e r s 39。s c l o t h i n g ( 5 0 5 ) 4 . 0 3 4 . 2 1 4 . 6 1 5 . 6 2 1 . 3 5 . 3 1 7 . 8 4 2 . 9 2 . 0 9 3 . 7 3 4 . 9 7 . 8 3 1 . 5 2 . 4 6 . 5 1 5 . 4 1 . 3 1 9 8 . 4 5 3 . 4 4 . 9 4 3 . 8 0 . 8 1 . 9 5 . 3 R e t a i l t r a d e : D e p a r t m e n t s t o r e s ( 2 4 2 ) 6 . 4 2 0 . 0 3 . 2 5 . 7 3 3 . 5 4 . 0 8 . 6 1 6 . 1 3 . 1 6 8 . 2 1 1 . 2 4 . 4 4 8 . 3 1 . 5 3 . 8 6 . 8 1 . 9 1 4 5 . 3 3 5 . 1 3 . 0 6 4 . 0 ( 0 . 1 ) 0 . 8 1 . 8 G r o c e r y s t o r e s ( 9 6 5 ) 3 . 1 3 7 . 8 1 . 1 2 7 . 8 1 4 . 5 3 . 0 1 3 . 4 3 0 . 5 1 . 7 8 8 . 3 3 . 3 1 8 . 7 2 0 . 6 1 . 5 5 . 5 1 2 . 6 1 . 1 2 0 6 . 4 6 . 2 1 2 . 5 3 2 . 4 0 . 5 1 . 7 4 . 9 Irwin/McGrawHill 來自 中國最大的資料庫下載 216 TABLE 24 (Concluded) Selected Ratios for Representative Industries, 1998 (Upperquartile, median, and lowerquartile values) To t a l To t a l C urr e nt Li a bi l i t i e s