【導(dǎo)讀】TheMcGraw-HillCompanies,Inc.,1999. TheMcGraw-HillCompanies,Inc.,1999. operations.transactions.operations.items.principles.netincome.TheMcGraw-HillCompanies,Inc.,1999. TheMcGraw-HillCompanies,Inc.,1999. effectsofunusual,nonrecurringitems.TheMcGraw-HillCompanies,Inc.,1999. Theseunusual,taxes.TheMcGraw-HillCompanies,Inc.,1999. ofthesegment.TheMcGraw-HillCompanies,Inc.,1999. customers.TheMcGraw-HillCompanies,Inc.,1999

　　

【正文】 0 0 0 4 0 , 0 0 0 I n v e n to r y 8 0 , 0 0 0 1 0 0 , 0 0 0 P r e p a i d e x p e n s e s 3 , 0 0 0 1 , 2 0 0 T o ta l c u r r e n t a s s e ts 1 5 5 , 0 0 0$ 1 6 4 , 7 0 0$ P r o p e r ty a n d e q u i p m e n t: L a n d 4 0 , 0 0 0 4 0 , 0 0 0 B u i l d i n g s a n d e q u i p m e n t, n e t 1 2 0 , 0 0 0 8 5 , 0 0 0 T o ta l p r o p e r ty a n d e q u i p m e n t 1 6 0 , 0 0 0$ 1 2 5 , 0 0 0$ T o ta l a s s e ts 3 1 5 , 0 0 0$ 2 8 9 , 7 0 0$ * P e r c e n t r o u n d e d to o n e d e c i m a l p o i n t.?The McGrawHill Companies, Inc., 1999 Slide 1252 Irwin/McGrawHill C L O V E R C O R P O R A T I O NC o m p a r a ti v e B a l a n c e S h e e tsD e c e m b e r 3 1 , 2020 2020D o l l a r C h a n g eP e r c e n t C h a n g e *A s s e tsC u r r e n t a s s e ts : C a s h a n d e q u i v a l e n ts 1 2 , 0 0 0$ 2 3 , 5 0 0$ (1 1 , 5 0 0 )$ A c c o u n ts r e c e i v a b l e , n e t 6 0 , 0 0 0 4 0 , 0 0 0 I n v e n to r y 8 0 , 0 0 0 1 0 0 , 0 0 0 P r e p a i d e x p e n s e s 3 , 0 0 0 1 , 2 0 0 T o ta l c u r r e n t a s s e ts 1 5 5 , 0 0 0$ 1 6 4 , 7 0 0$ P r o p e r ty a n d e q u i p m e n t: L a n d 4 0 , 0 0 0 4 0 , 0 0 0 B u i l d i n g s a n d e q u i p m e n t, n e t 1 2 0 , 0 0 0 8 5 , 0 0 0 T o ta l p r o p e r ty a n d e q u i p m e n t 1 6 0 , 0 0 0$ 1 2 5 , 0 0 0$ T o ta l a s s e ts 3 1 5 , 0 0 0$ 2 8 9 , 7 0 0$ * P e r c e n t r o u n d e d to o n e d e c i m a l p o i n t.$12,000 ?$23,500 = $(11,500) ?The McGrawHill Companies, Inc., 1999 Slide 1253 Irwin/McGrawHill C L O V E R C O R P O R A T I O NC o m p a r a ti v e B a l a n c e S h e e tsD e c e m b e r 3 1 , 2020 2020D o l l a r C h a n g eP e r c e n t C h a n g e *A s s e tsC u r r e n t a s s e ts : C a s h a n d e q u i v a l e n ts 1 2 , 0 0 0$ 2 3 , 5 0 0$ (1 1 , 5 0 0 )$ 4 8 . 9 % A c c o u n ts r e c e i v a b l e , n e t 6 0 , 0 0 0 4 0 , 0 0 0 I n v e n to r y 8 0 , 0 0 0 1 0 0 , 0 0 0 P r e p a i d e x p e n s e s 3 , 0 0 0 1 , 2 0 0 T o ta l c u r r e n t a s s e ts 1 5 5 , 0 0 0$ 1 6 4 , 7 0 0$ P r o p e r ty a n d e q u i p m e n t: L a n d 4 0 , 0 0 0 4 0 , 0 0 0 B u i l d i n g s a n d e q u i p m e n t, n e t 1 2 0 , 0 0 0 8 5 , 0 0 0 T o ta l p r o p e r ty a n d e q u i p m e n t 1 6 0 , 0 0 0$ 1 2 5 , 0 0 0$ T o ta l a s s e ts 3 1 5 , 0 0 0$ 2 8 9 , 7 0 0$ * P e r c e n t r o u n d e d to o n e d e c i m a l p o i n t.($11,500 ?$23,500) ?100% = % Complete the analysis for the other assets. ?The McGrawHill Companies, Inc., 1999 Slide 1254 Irwin/McGrawHill C L O V E R C O R P O R A T I O NC o m p a r a ti v e B a l a n c e S h e e tsD e c e m b e r 3 1 , 2020 2020D o l l a r C h a n g eP e r c e n t C h a n g e *A s s e tsC u r r e n t a s s e ts : C a s h a n d e q u i v a l e n ts 1 2 , 0 0 0$ 2 3 , 5 0 0$ (1 1 , 5 0 0 )$ 4 8 . 9 % A c c o u n ts r e c e i v a b l e , n e t 6 0 , 0 0 0 4 0 , 0 0 0 2 0 , 0 0 0 5 0 . 0 % I n v e n to r y 8 0 , 0 0 0 1 0 0 , 0 0 0 (2 0 , 0 0 0 ) 2 0 . 0 % P r e p a i d e x p e n s e s 3 , 0 0 0 1 , 2 0 0 1 , 8 0 0 1 5 0 . 0 % T o ta l c u r r e n t a s s e ts 1 5 5 , 0 0 0$ 1 6 4 , 7 0 0$ (9 , 7 0 0 ) 5 . 9 %P r o p e r ty a n d e q u i p m e n t: L a n d 4 0 , 0 0 0 4 0 , 0 0 0 0 . 0 % B u i l d i n g s a n d e q u i p m e n t, n e t 1 2 0 , 0 0 0 8 5 , 0 0 0 3 5 , 0 0 0 4 1 . 2 % T o ta l p r o p e r ty a n d e q u i p m e n t 1 6 0 , 0 0 0$ 1 2 5 , 0 0 0$ 3 5 , 0 0 0 2 8 . 0 %T o ta l a s s e ts 3 1 5 , 0 0 0$ 2 8 9 , 7 0 0$ 2 5 , 3 0 0$ 8 . 7 %* P e r c e n t r o u n d e d to o n e d e c i m a l p o i n t.?The McGrawHill Companies, Inc., 1999 Slide 1255 Irwin/McGrawHill Trend Analysis Trend analysis is used to reveal patterns in data covering successive periods. Trend Percent Analysis Period Amount Base Period Amount 100% = ?The McGrawHill Companies, Inc., 1999 Slide 1256 Irwin/McGrawHill Trend Analysis Example 1997 is the base period so its amounts will equal 100%. Berry Products Ine Information For the Years Ended December 31, I t e m 2020 2020 1999 1998 1997R e v e nue s 4 0 0 , 0 0 0$ 3 5 5 , 0 0 0$ 3 2 0 , 0 0 0$ 2 9 0 , 0 0 0$ 2 7 5 , 0 0 0$ C os t of s a l e s 2 8 5 , 0 0 0 2 5 0 , 0 0 0 2 2 5 , 0 0 0 1 9 8 , 0 0 0 1 9 0 , 0 0 0 G r os s pr of i t 1 1 5 , 0 0 0 1 0 5 , 0 0 0 9 5 , 0 0 0 9 2 , 0 0 0 8 5 , 0 0 0 ?The McGrawHill Companies, Inc., 1999 Slide 1257 Irwin/McGrawHill Trend Analysis Example I t e m 2020 2020 1999 1998 1997R e v e nu e s 105% 100%C os t of s a l e s 104% 100%G r os s pr of i t 108% 100%( 2 9 0 , 0 0 0 ? 2 7 5 , 0 0 0 ) ? 100% = 105%( 1 9 8 , 0 0 0 ? 1 9 0 , 0 0 0 ) ? 100% = 104%( 9 2 , 0 0 0 ? 8 5 , 0 0 0 ) ? 100% = 108%Berry Products Ine Information For the Years Ended December 31, I t e m 2020 2020 1999 1998 1997R e v e nue s 4 0 0 , 0 0 0$ 3 5 5 , 0 0 0$ 3 2 0 , 0 0 0$ 2 9 0 , 0 0 0$ 2 7 5 , 0 0 0$ C os t of s a l e s 2 8 5 , 0 0 0 2 5 0 , 0 0 0 2 2 5 , 0 0 0 1 9 8 , 0 0 0 1 9 0 , 0 0 0 G r os s pr of i t 1 1 5 , 0 0 0 1 0 5 , 0 0 0 9 5 , 0 0 0 9 2 , 0 0 0 8 5 , 0 0 0 ?The McGrawHill Companies, Inc., 1999 Slide 1258 Irwin/McGrawHill Trend Analysis Example I t e m 2020 2020 1999 1998 1997R e v e nu e s 145% 129% 116% 105% 100%C os t of s a l e s 150% 132%