新x信-按小時收費的企業(yè)培訓-會計報表和財務管理-全文預覽
【正文】 nt in fixed assets (711,950) FINANCING ACTIVITIES Increase in notes payable 520,000 Increase in longterm debt 676,568 Payment of cash dividends (11,000) Net cash from financing 1,185,568 NET CHANGE IN CASH (50,318) Plus: Cash at beginning of year 57,600 Cash at end of year 7,282 SINOTRUST 8 Copyright169。2000 By Sinotrust Management Consulting MBA基礎培訓 會計報表和財務管理 1997 1996 Accts payable 524,160 145,600 Notes payable 720,000 200,000 Accruals 489,600 136,000 Total CL 1,733,760 481,600 Longterm debt 1,000,000 323,432 Common stock 460,000 460,000 Retained earnings (327,168) 203,768 Total equity 132,832 663,768 Total Lamp。 CAPM amp。SINOTRUST 1 Copyright169。 MVA。2000 By Sinotrust Management Consulting MBA基礎培訓 會計報表和財務管理 Cash 7,282 57,600 AR 632,160 351,200 Inventories 1,287,360 715,200 Total CA 1,926,802 1,124,000 Gross FA 1,202,950 491,000 Less: Deprec. 263,160 146,200 Net FA 939,790 344,800 Total Assets 2,866,592 1,468,800 1997 1996 Balance Sheet: Assets SINOTRUST 4 Copyright169。2000 By Sinotrust Management Consulting MBA基礎培訓 會計報表和財務管理 (523,936) OPERATING ACTIVITIES Net ine (519,936) Add (sources of cash): Depreciation 116,960 Increase in Accts. Payable 378,560 Increase in accruals 353,600 Subtract (uses of cash): Increase in (280,960) Increase in inventories (572,160) Net cash provided by ops. Statement of Cash Flow(1997) SINOTRUST 7 Copyright169。2000 By Sinotrust Management Consulting MBA基礎培訓 會計報表和財務管理 The other key ratios ? P/E ratio = The market price of stock /EPS ? EPS = Earnings/The shares outstanding ? What is your idea? SINOTRUST 11 Copyright169。 EVA (2) ? MVA Example CocaCola in 1995 Market value of Equity:$69b Total mon equity:$8b MVA: $61b EPS: $ GM in 1995 Market value of Equity: $69b Total mon equity:$87b MVA: $18b EPS: $ SINOTRUST 13 Copyright169。 EVA (4) EVA
教學課件相關推薦
鄂ICP備17016276號-1