mbaaccounting(編輯修改稿)
2025-03-16 19:41 本頁面
【文章內(nèi)容簡介】 nt liabilities – this difference is called working capital Equity Equity consists of: ? Contributed Capital (cash raised from the issuance of shares) Earned Capital (retained earnings). Retained Earnings is updated each period as follows: Market Value vs. Book Value Stockholders’ equity = Company book value ? Book value is determined using GAAP. ? Book value is not the same as Market Value. ? Market Value = of Shares x Price per share ? On average, US pany book value is roughly twothirds of market value. Ine Statement Statement of Stockholders’ Equity ? Statement of Equity is a reconciliation of the beginning and ending balances of stockholders’ equity accounts. ? Main equity categories are: ? Contributed capital ? Retained earnings (including Other Comprehensive Ine or OCI) ? Treasury stock Statement of Cash Flows ? Statement of cash flows (SCF) reports cash inflows and outflows ? Cash flows are reported based on the three business activities of a pany: 1. Operating activities: transactions related to the operations of the business. 2. Investing activities: acquisitions and divestitures of longterm assets 3. Financing activities: issuances and payments toward equity, borrowings, and longterm liabilities. Articulation of Financial Statements ? Financial statements are linked within and across time – they articulate. ? Balance sheet and ine statement are linked via retained earnings. ? Absent of equity transactions such as stock issuances and purchases and dividend payments, the change in stockholders’ equity equals the ine or loss for the period. Di v i de nd sChan ge i n Ca s hO pe r ati ng c as h f l ow sInv es ti ng c as h f l ow sF i na nc i ng c as h f l ow sChan ge i n s ha r eh ol de r s ’ eq ui t yRev en ue s E x pe ns es Net i nc om eLi ab i l i t i es____S ha r e ho
數(shù)學相關(guān)推薦
鄂ICP備17016276號-1