財務報表分析相關(guān)知識概述(參考版)
2025-06-28 23:47本頁面
【正文】 s life.9. In the short term, higher sales to dealers will result in higher profits (assuming we sell above costs) and, if they pay promptly, both CFO and cash will increase. However, unless the dealers are able to sell to consumers, such sales will be made at the expense of future sales.10. This will lead to less ine from pension assets in the future which could cause future pension expense to increase.11. The cost of funding inventory will be reduced in the future. In the current period net ine may also be increased by a LIFO liquidation from reduced inventory levels.12. The current period decline in the value of the trading securities has been reflected in current period ine, as has the previous gain. Although the sale will increase cash, it will have no effect on current period ine. If the current period decline is deemed to be temporary, the pany is selling a potentially profitable security for a shortterm cash gain.13. Reissuance of treasury shares will increase cash, but will have no effect on current period ine as any “gain” or “l(fā)oss” is reflected in additional paid in capital, not ine. If the stock price is considered to be temporarily depressed, the pany is foregoing a future sale at a greater market price and is, thus, suffering current dilution of shareholder value. Exercise 7 9 (60 minutes)a. Cash Collections Computation:Accounts Receivable (Net)Beg [a] Sales [13] Cash collections [b]End [33] Notes:[a] Balance at 7/29/Year 10 $ [33] Less: increase in Year 10 () [61] $[b]This amount is overstated by the provision for doubtful accounts expense that is included in another expense category.b. Cash Dividends Paid Computation:Dividends PayableDividend paid [77] Beg [43] Dividend declared [a] [89] End [43]
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